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.
Qualifying Government Employee
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.
Qualified Performing Artist
If you are a Qualified Performing Artist, include any amounts attributable to performing-arts-related expenses.