What military pay may I subtract from my income?

You may subtract pay for the following:

  • Duty in the armed forces, including basic training
  • Duty for serving in the U.S. Armed Forces Reserves or a National Guard unit, including a National Guard unit of another state
  • Duty as a cadet in the U.S. Military, Air Force, or Coast Guard academies, as a midshipman in the U.S. Naval Academy, or in ROTC

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