HRB TAX SPECIALIST - MILITARY
By ExamNavigator
, HRB TAX SPECIALIST – MILITARY
1. What is basic pay?
Answer: Basic military pay for various activities.
2. What is special pay?
Answer: Pay for career-specific activities.
3. What is bonus pay?
Answer: Additional pay based on various events.
4. What is incentive pay?
Answer: Pay for certain duty assignments.
5. What is other pay?
Answer: Pay not covered under previous types.
6. What is included in basic pay?
Answer: Active duty, service school attendance, backwages, cadet/midshipman pay, drills,
reserve training, training duty.
7. What is included in special pay?
Answer: Aviation career incentives, career sea pay, diving duty, foreign duty, foreign
language proficiency, hardship duty, hostile fire or imminent danger, medical and dental
officers, nuclear-qualified officers, optometry,other health professionals, pharmacy, special
compensation for assistance with activities of daily living, special duty assignment,
veterinarian, voluntary separationincentive.
8. What is included in bonus pay?
Answer: Career status, continuation of service, enlistment, officer status, overseas extension,
reenlistment.
9. What is included in incentive pay?
Answer: Submarine duty, flight duty, hazardous duty,high altitude/low opening (HALO) duty.
10. What is included in other pay?
Answer: Accrued leave.
11. What is not included in gross income?
Answer: Allowances and benefits not listed.
, 12. What is CONUS COLA?
Answer: Supplemental allowance to offset high cost of living.
13. What does CONUS stand for?
Answer: Continental (or Contiguous) United States.
14. What does COLA stand for?
Answer: Cost of Living Allowance.
15. What are in-kind military benefits?
Answer: Personal use of a military vehicle.
16. What is high deployment per diem?
Answer: Personal money allowances forhigh-ranking officers during deployment.
17. What is student loan repayment?
Answer: Repayment of student loans through pro-grams like the Department of Defense
Education Loan Repayment Program.
18. When can student loan repayment be received?
Answer: When the years' servicerequirement isn't attributable to a combat zone.
19. What payments can an employer make?
Answer: Payments of principal or interest oncertain qualified education loans.
20. When can an employer make these payments?
Answer: After March 27, 2020, andbefore January 1, 2026.
21. What is nontaxable income?
Answer: Income not subject to tax.
22. What is combat zone pay?
Answer: Compensation for active service in a combat zone.
23. What are some types of other pay that are nontaxable?
Answer: Armed Forces Health Professions Scholarship, disability retirement pay, disability
severance payments, group-term life insurance, professional education, ROTC allowances,
state bonus pay, survivor and retirement protection plan premiums, uniform allowances,certain
qualified education loan payments.
24. What are death allowances?
Answer: Burial services, death gratuity payments, travelof dependents to burial site.