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

Military Income Workout

Includible and Excludable Income

Skills Warm Up: Includible and Excludable Income

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

Indicate whether each type of income is includible or excludable 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. Excludable Enlistment bonus
  Overseas housing allowance (OHA)
  Per diem (including reservist)
  Basic pay
  Basic allowance for housing (BAH)
  Hardship duty pay