How much may I exclude from pay based on service in a combat zone?
Enlisted members – Enlisted members 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. Commissioned warrant officers are considered enlisted personnel and their exclusion is not limited. Officers – Commissioned officers (including limited duty officers) may exclude their pay as above. However, the amount of the exclusion is limited to the highest rate of enlisted pay per month plus the amount of imminent danger pay received each month during any part of which they served in a combat zone. Commissioned officers include officers holding temporary commission. Military members can also exclude military pay earned while they are hospitalized as a result of wounds, disease, or injury in a combat zone. The exclusion of their military pay while they are hospitalized does not apply to any month that begins more than 2 years after the combat activities in that zone. Their hospitalization does not have to be in the combat
