Yes. An individual who performs services as a member of a reserve component of the Armed Forces of the United States at any time during the taxable year, such individual shall be deemed to be away from home in the pursuit of a trade or business for any period during which such individual is away from home in connection with such service [§162(p)].
Itemized DeductionNational Guard and Reserve members may claim itemized deductions for their nonreimbursable expenses for transportation, meals, and lodging when they must travel away from home (and stay overnight) to attend National Guard and Reserve meetings. These overnight travel expenses are combined with other miscellaneous itemized deductions on Schedule A of the individual’s income tax return and are deductible only to the extent that the aggregate of these deductions exceeds two percent of the taxpayer’s adjusted gross income. No deduction is generally permitted for commuting expenses to and from drill meetings. (TECHNICAL EXPLANATION OF H.R. 3365, THE“MILITARY FAMILY TAX RELIEF ACT OF 2003”).
Above-the-Line (Line 24 of Form 1040)The bill provides an above-the-line deduction for the overnight transportation, meals, and lodging expenses of National Guard and Reserve members who must travel away from home more than 100 miles (and stay overnight) to attend National Guard and Reserve meetings. Accordingly, these individuals incurring these expenses can deduct them from gross income regardless of whether they itemize their deductions. The amount of the expenses that may be deducted may not exceed the general Federal Government per diem rate applicable to that locale. Also, the amount of the expenses that may be deducted is only available for any period during which the individual is more than 100 miles from home in connection with such services.  (2013 Pub 3, p. 5 and page 14)