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

Military Income Workout

Combat Zone Exclusion

Hostile Fire/Imminent Danger Pay


Sgt. Bobby Osage was not assigned to a combat zone, but he did duty that qualified him for hostile fire pay. He can exclude that income.


U.S. service members are considered to be serving in a combat zone if they are either assigned on official temporary duty to a combat zone or they qualify for hostile fire/imminent danger pay while in a combat zone.

Soldiers in combat zone, facing hostile fire.