What are travel expenses for service members?

Travel expenses for service members specifically refer to the costs they incur when traveling away from their tax home. This context is crucial because, according to tax regulations, travel expenses can often be deducted when the travel is necessary for official duties and the service member is away from their main residence. This includes costs such as lodging, meals, and transportation during the travel period.

In contrast, the other options pertain to commuting and local transportation, which generally do not meet the criteria for deductible travel expenses. Commuting expenses are typically not deductible under tax law, as they are considered personal expenses related to getting from home to a regular place of work or vice versa. Understanding this distinction is important for grasping the broader concept of travel tax deductions and how they apply to service members specifically.