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.
For more information please see Publication 102, Illinois Filing Requirements for Military Personnel.
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