DoD FMR 7A, Chapters 18, 27, and 44.

Career Sea Pay

100

How many consecutive months of sea duty are required to qualify for CSP-Premium.

What is 36 months.

200

Which pay grades are eligible to receive CSP?

What is E1-O6

300

Enlisted members in pay grades E-5-E-9 are eligible to collect CSP-Premium until what consecutive year of sea duty?

What is the 8th consecutive year of sea duty

400

Midshipmen must be aboard ship for how many months to be qualified for CSP-P?

Midshipmen are not entitled to CSP or CSP-P.

500

The monthly rate of CSP may not exceed what amount?

What is $750.

Family Separation Allowance

100

True or False: Mil to Mil members are entitled to FSA when stationed in different geographical locations.

True

200

At what point is FSA payable to a member onboard a ship?

Once the ship has been away from its home port for 30 consecutive days.

300

Entitlement to FSA upon regular PCS is authorized under what condition?

When the movement of a member's dependents to the new PDS is not authorized at government expense.

400

What are the three types of FSA?

FSA-R (Restricted), FSA-S (Ship), and FSA-T (Temporary)

500

Are qualified members entitled to FSA while in a missing status?

FSA-T continues to accrue to a qualified member while in a missing status unless there is a change in the status of the dependents, which would terminate entitlement. See Table 27-3 (Date To Stop FSA). A member may qualify for FSA-T while in a missing status if a continuous period of more than 30 days is completed after entry into the missing status.

Withholding of Income Tax

100

Members deployed to a Combat Zone are entitled to CZTE (Combat Zone Tax Exclusion) after how many days?

What is 1 day.

200

Are members subject to State taxes when qualified for CZTE?

The state in which a member claims legal residence may tax compensation and other income regardless of the member’s location. Compensation for Military Service, however, is not taxable by any state, territory, possession, political subdivision, or district that is not the member’s legal residence.

300

Are Service Members who are stationed/deployed in a designated CZTE area entitled to CZTE while on leave?

A Service Member is still authorized Tax Exemption when granted official leave, or is authorized to depart from assigned duty in a zone or QHDA for other lawful cause on or after November 21, 1995, and is directed to perform temporary duty, and the departure or return is on any day of the month. Exception: In instances when the absence on leave, temporary additional duty (TAD), or temporary duty (TDY) extends over a period which includes a full calendar month, the tax exclusion may not be allowed for that calendar month.

400

SN Timmy is deployed to Iraq, and is entitled to CZTE, but SN Timmy does not want Tax Exclusion because he likes to receive a large tax return. Can SN Timmy "opt out" of his CZTE entitlement?

Consistent with his or her tax planning needs, a member may authorize an additional amount to be withheld monthly even though entitled to CZTE. A member, who becomes entitled to CZTE while on TAD or TDY, may authorize that regular withholding be continued. The member’s pay account must be adjusted for the CZ exclusion. See the applicable procedural instructions of the Military Service concerned for preparation of additional withholding tax requests and effective dates.

500

A Service member's death caused overseas by terrorist or military action qualifies for what tax benefit?

A member whose death was caused by terrorist or military action overseas (excluding training exercises) qualifies for federal tax abatement under the provisions of 26 U.S.C. 692(c). The law forgives the deceased member’s tax liability for the year of death and for all prior tax year(s) for the period beginning with the tax year before the year the injuries or wounds were incurred. The deceased member’s survivors, executor, or administrator should contact the Internal Revenue Service for necessary guidance in claiming the tax exemption.