Military combat pay
Excluded
Is Military pay in a combat zone Taxable?
Short answer: Enlisted combat zone pay is fully tax-free; officers can exclude up to the top enlisted rate.
You can elect to include combat pay to boost the earned income credit.
Records to keep: Keep receipts, statements (1098, 1098-T, 1099, W-2G), and a note of what each cost was for. Compare itemizing to the 2026 standard deduction before you claim.
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Military combat pay
Excluded
Individuals / Personal Taxes
Other Expenses
Personal Tax Deductions
Enlisted combat zone pay is fully tax-free; officers can exclude up to the top enlisted rate.
BizWriteOffs provides educational information only and is not tax, legal, or accounting advice. Deductibility depends on your specific facts and records. Consult a qualified tax professional.
Business justification
Enlisted combat zone pay is fully tax-free; officers can exclude up to the top enlisted rate. You can elect to include combat pay to boost the earned income credit.
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- Personal Tax Deductions
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