Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Military Income

Includible and Excludible Income

Topic Activity

Tax Your Memory

Members of the Armed Forces receive different types of pay and allowances. Some are includible in gross income while others are excludible.

Indicate whether each type of income is includible or excludible by typing a "1" or "2" in the blank next to each item. If you need a reminder, review the appropriate tables in the Armed Forces' Tax Guide.

Included in Gross Income? Type of Income:
1. Includible Match Moving and storage
2. Excludible Enlistment bonus
  Overseas housing allowance (OHA)
  Per diem (including reservist)
  Basic pay
  Basic allowance for housing (BAH)
  Hardship duty pay