Page 77 - Wages, Salaries and Other Earnings

Military

Special rules apply

Military

 Payments you receive as a member of
a military service are generally taxed
as wages except for retirement pay,
which is taxed as a pension.
 Allowances generally aren’t taxed. For
more information on the tax
treatment of military allowances and
benefits, see Pub. 3, Armed Forces'
Tax Guide.