I am a member of Texas State Guard, a component of the Texas Military Department. We are not federal. We pay for uniforms and equipment. What expenses are deductible?

As a volunteer, your expenses could only be deductible if your organization is governmental or an IRS qualified charity.

If you are paid for your service, you may be able to claim all ordinary and necessary employee expenses such as uniforms and equipment.

Per IRS Publication 529 at https://www.irs.gov/pub/irs-prior/p529--2019.pdf you can no longer claim W-2 job related expenses unless you fall into one of the following categories of employment, or have certain qualified educator expenses.

•Armed Forces reservists.

•Qualified performing artists.

•Fee-basis state or local government officials.

•Employees with impairment-related work expenses.

So if your membership/employment/participation in the TXSG is not considered to be serving as a reservist, you can't claim those expenses. Now personally, I would expect you to qualify as a reservist if the TXSG is subject to being called to active military duty by the federal government. But I don't know that for a fact. You may want to ask your commanding officer if you are eligible to be called into federal active military duty. If so, then you qualify.