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These items are included in gross income, unless the pay is for service in a combat zone.

Basic pay

• Active duty

• Attendance at a designated service school

• Back wages

• Drills

• Reserve training

• Training duty

Special pay

• Aviation career incentives

• Diving duty

• Foreign duty (outside the 48 contiguous states and the District of Columbia)

• Hazardous duty

• Hostile fire or Imminent danger

• Medical and dental officers

• Nuclearqualified officers

• Special duty assignment pay

Bonuses

• Enlistment

• Reenlistment

Other payments

• Accrued leave

• Personal money allowances paid to highranking officers

• Student loan repayment from programs such as the Department of Defense Educational Loan Repayment Program when year’s service (requirement) is not attributable to a combat zone.

Next page > Gross Income - Excluded Items >

Above Information Extracted from IRS Publication #3, Armed Forces Tax Guide