Expenses incurred while a Reservist, Performing Artist or Qualifying Government Employee are subject to special deduction rules. The amount entered is deductible whether or not you itemize deductions.
Armed Forces Reservist
If you are an armed forces reservist, you are able to claim a deduction for amounts attributable to travel more than 100 miles away from home. The travel must be reserve related.
Qualified Performing Artist
If you are a qualified performing artist, include any amounts attributable to performing-arts-related expenses.
Fee-Basis State or local Government Official
If you are a fee-basis state or local government official, include any amounts attributable to the expenses you incurred for services performed in that job.
Individual With a Disability Claiming Impairment-Related Work Expenses
If you are an individual with a disability and are claiming impairment-related work expenses refer to costs incurred by individuals with disabilities for necessary services, such as attendant care or workplace-related accommodations, that enable them to perform their job.