The armed forces member credit is available to certain members of the U.S. armed forces. You may claim the credit if you meet all of the following:
- You were on active duty during the tax year, and
- You received military pay from the federal government, and
- The military pay was for services performed while stationed outside the United States.
Note You may not claim the armed forces member credit if you were on active duty as a member of the Reserves or National Guard and you excluded certain military pay from your income. See Code 20 on page 27 of the instructions for information on the exclusion.
The credit is equal to the amount of military pay you received for services performed while stationed outside the United States, but not more than $300. If you are married filing a joint return and both spouses qualify for the credit, each may claim up to $300.