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Reimbursement
Minimum JROTC instructor pay $3,929.44
Less: Reimbursement percentage (50%) -1,964.72
Reimbursement 1,964.72
Petitioner’s Income and Tax Return
Petitioner received retired pay in 1998 from the Army in the
amount of $46,320. This amount was paid to petitioner in respect
of his 26 years of active duty service in the Armed Forces.
Petitioner reported this amount in full as a pension or annuity
on line 16b of his 1998 income tax return.
Petitioner received compensation in 1998 from HISD in the
amount of $50,997. This amount was paid to petitioner for
services rendered in the JROTC program. Petitioner reported
$33,923 of this amount as compensation on line 7 of his 1998
income tax return and excluded the balance, or $17,073.4
Petitioner attached a statement to his return stating that the
excluded amount represents “qualified military benefits” that are
“not taxable and should be excluded from gross income.”
Petitioner computed the excluded amount as follows:
Basic Allowance for Quarters (BAQ): $939.60/month x 12 months = $11,275
Basic Allowance for Subsistence (BAS): $155.70/month x 12 months = 1,869
Variable Housing Allowance (VHA): $327.44/month x 12 months = 3,929
Total Allowances 17,073
4 There is a $1 error; petitioner meant to enter $33,924 on
line 7 of his tax return.
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Last modified: May 25, 2011