There is an inactive reserve designation for the military. There may not be for tax purposes however I would refrain from declaring there isn't one all together or at least specify that for tax purposes there isn't . That could be potentially confusing to military service members who are leaving active duty. After active duty ends you begin your inactive service at which point you can be called back anytime. Inactive reserves are differentiated from active reservists in that they receive no pay and are not subject to drilling, training, or any of the benefits of service that apply to former military members.
