You may subtract tax-exempt military pay that is in your AGI, including
- pay for duty in the armed forces, including basic training,
- pay for duty as a cadet at the U.S. Military, Air Force, and Coast Guard academies, as a midshipman at the U.S.
Naval Academy, or in ROTC, and
- pay for duty for serving in the U.S. Armed Forces Reserves or a National Guard unit, including a National Guard unit of another state.
You may not subtract
- military income (such as combat pay) that you excluded from your AGI on Form IL-1040, Line 1;
- pay you received
- under the Voluntary Separation Incentive;
- under the Air Force Voluntary Separation Incentive Plan (VSP);
- from the military as a civilian;
- under the Ready Reserve Mobilization Income Insurance Program; or
- for duty as an officer in the Public Health Service.
You must attach your Form W-2 showing your military pay.
For more information please see Publication 102, Illinois Filing Requirements for Military Personnel.