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

Military Income

Combat Zone Exclusion

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Beginning in February of the tax year, Bret, a commissioned officer, served five months in the combat zone of Afghanistan.

In June he was injured and transferred to an Armed Forces medical site outside the combat zone.

In September, Bret was given two weeks' leave and then transferred to an area outside the combat zone that the Secretary of Defense determined was in direct support of the combat zone.

In November, Bret received orders to return home and he received his last two combat zone payments in December.

Which months of qualified military pay will you be able to exclude from Bret's gross income?

February through June
February through September
February through November
February through December


Bret.