Sources
Why we list our sources
Tax and travel-pay rules change, and a site that asks you to trust its numbers should show where they come from. This page lists the primary sources behind the calculator and the guides, grouped by what they cover. Each link goes to the agency or the text of the law, not to a summary. Our editorial policy explains how we use them. If a link stops working or a source has been replaced, let us know.
The tax rules
- IRS Publication 3, Armed Forces' Tax Guide. The IRS's own explanation of the reservist travel deduction, including the 100-mile and overnight tests.
- Instructions for Form 2106, Employee Business Expenses and the Form 2106 itself. Where the expenses are calculated before the amount moves to Schedule 1.
- Instructions for Form 1040. Where the amount is carried to the adjustments to income.
- IRS Publication 463, Travel, Gift, and Car Expenses. Rules for what counts as travel, the 50 percent meal limit and record keeping.
- IRS Publication 556, Examination of Returns, Appeal Rights, and Claims for Refund. Time limits for claiming a refund.
- IRS Publication 583, Starting a Business and Keeping Records. General record keeping guidance.
- IRS Publication 17, Your Federal Income Tax. General background on adjustments and the standard deduction.
- IRS Tax Topic 305, Recordkeeping.
- IRS: Amended returns. How to claim the deduction for an earlier year.
- About Form 4868, automatic extension of time to file.
- 26 U.S.C. 62, adjusted gross income defined. The statute that makes the reservist deduction an adjustment to income.
- 26 U.S.C. 162, trade or business expenses.
Mileage rates
- IRS standard mileage rates. The rate table by year and period, with the announcement behind each rate.
- Internal Revenue Bulletin 2026-29. The bulletin in which the mid-2026 change was published.
- IRS Notice 2026-10, one of the IRS notices we cite for rate figures.
Lodging and meal rates
- GSA per diem rates lookup. The rate for a duty location and fiscal year.
- GSA per diem files and the FY 2027 per diem highlights.
- GSA meals and incidental expenses breakdowns. How the daily meal allowance is split, which matters for first and last travel days.
- GSA per diem FAQs.
- Federal Travel Regulation, 41 CFR part 301-11. The per diem rules for federal travel.
Pay, savings and legislation
- TSP Bulletin 25-3, 2026 contribution limits.
- U.S. Senate roll call vote 195, 119th Congress, 2nd session. The record we cite for the FY 2027 defense authorization bill.
Help for service members
- Military OneSource MilTax. Free tax software and consultations for service members.
- IRS Volunteer Income Tax Assistance (VITA) program. Free in-person preparation for qualifying taxpayers.
Advertising and privacy
- Google: How Google uses information from sites that use its services. Describes how Google's advertising technologies use data, referenced from our privacy policy.
Sources we could not link
Some official sites, including the DFAS drill pay tables and Congress.gov bill pages, refuse automated requests, so we could not confirm their links at the time of this review. We do not list them here as verified. When a page quotes a figure from one of them, it should be checked on the agency's site directly. Where we could not confirm a fact from a primary source on the review date, we left it out.