Enter the amount of VT exempt military pay received that is included in your Federal adjusted gross income. Exempt military pay is:
I. Wages earned from the armed services for full-time active duty outside of VT. Supporting Documents Required: Copy of active duty orders.
II. Up to $2,000 for National Guard or U.S. Reserve training pay earned in VT if your adjusted gross income for the tax year is less than $50,000. Supporting Documents Required: Copy of DFAS form or certification statement from unit that all training was completed during the calendar year.
III. Student loan repayment can be taken only if the amount is included in your adjusted gross income. Enter the repayment benefit made under 10 U.S.C. Chapters 109 and 1609 for the tax year. Supporting Documents Required: Certification statement from armed services showing your name, address, social security number, amount of student loan repayment, and payment date.
Deployed members of the National Guard or U.S. Reserve may be eligible for exemption of both full-time military pay and monthly training.
Persons assigned by their employer to work on a military project are not members of the armed services.