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The exclusion for
certain items applies whether the item is furnished in kind or is a reimbursement
or allowance. There is no exclusion for the personal use of a governmentprovided
vehicle.
Special
Pay
•
Compensation for active service while in a combat zone or a qualified
hazardous duty area. Note: Limited amount for officers.
Living
allowances
•
BAH (Basic Allowance for Housing) You can deduct mortgage interest and
real estate taxes on your home even if you pay these expenses with your
BAH.
•
BAS (Basic Allowance for Subsistence)
•
Housing and costofliving allowances abroad whether paid by the U.S.
Government or by a foreign government.
•
OHA (Overseas Housing Allowance)
Family
allowances
•
Certain educational expenses for dependents
•
Emergencies
•
Evacuation to a place of safety
•
Separation
Death
allowances
•
Burial services
•
Death gratuity payments (up to $3,000) to eligible survivors
•
Travel of dependents to burial site
Moving
allowances
•
Dislocation
•
Move-in housing
•
Moving household and personal items
•
Moving trailers or mobile homes
•
Storage
•
Temporary lodging and temporary lodging expenses
Travel
allowances
•
Annual round trip for dependent students
•
Leave between consecutive overseas tours
•
Reassignment in a dependent restricted status
•
Transportation for you or your dependents during ship overhaul or inactivation
•
Per diem
Other
payments
•
Defense counseling
•
Disability, including payments received for injuries incurred as a direct
result of a terrorist or military action
•
Groupterm life insurance
•
Professional education
•
ROTC educational and subsistence allowances
•
Survivor and retirement protection plan premiums
•
Uniform allowances
•
Uniforms furnished to enlisted personnel
In-kind
military benefits
•
Legal assistance
•
Medical/dental care
•
Commissary/exchange discounts
•
Spaceavailable travel on government aircraft
Above
Information Extracted from IRS Publication #3, Armed Forces Tax Guide
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