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

Military Income

Combat Zone Exclusion

Amount of Exclusion

Enlisted Members

Enlisted members, warrant officers, or commissioned warrant officers who serve in a combat zone during any part of a month can exclude:

  • All of their military pay for that month from their income (including awards and re-enlistment bonuses)
  • Military pay earned while they are hospitalized as a result of wounds, disease, or injury incurred in the combat zone
Hospitalized soldier.