Do I have to pay taxes on my ROTC stipend?

Do I have to pay taxes on my ROTC stipend?

ROTC scholarships and the service academies are specifically exempted from taxation in the tax code. So the scholarship and the monthly stipend student-cadets receive from ROTC are usually exempt from tax. ROTC scholarships usually only covers tuition, fees and course materials (books).

Does ROTC count as military experience?

No. Students who enroll in ROTC don’t join the Army. They take an ROTC class for which they receive credit. It’s considered a college elective.

What is circular in ROTC?

Summary. This circular provides detailed procedures and assigns responsibilities for U.S. Army Cadet Command (USACC) and its subordinate units regarding policies, operating tasks, and steps governing the annual Senior Reserve Officers’ Training Corps (ROTC) Accessions process as a function.

Are military scholarships taxable?

This is true even if the fee must be paid to the institution as a condition of enrollment or attendance. Scholarship or fellowship amounts used to pay these costs are taxable. Visit the Military.com Tax Center for more information on taxes.

Are Army stipends taxable?

A good general rule of thumb to start off with is that all military pay is subject to federal income tax. So a service member’s basic pay will be taxed, but not the housing allowance, separate rations allowance or BAS (basic allowance for subsistence), clothing allowance, etc.

Do you salute cadets?

No. While technically cadets outrank all enlisted personnel (AR 600–20 Army Command Policy) and service academy cadets are authorized to exercise command ahead of NCOs in the absence of all other officers, cadets do not rate salutes except amongst themselves.

Do ROTC cadets outrank enlisted?

Yes, cadets (and midshipmen) in “advanced senior ROTC” program status, the same as cadets and midshipmen enrolled in U.S. federal service academies, legally/ officially “outrank” all enlisted personnel.

Is the ROTC stipend exempt from tax?

So the scholarship and the monthly stipend student-cadets receive from ROTC are usually exempt from tax. ROTC scholarships usually only covers tuition, fees and course materials (books). It sounds like you have other scholarships, in addition to ROTC.

What are the different types of ROTC programs?

There are also different branches of the ROTC program that students can choose from: Army ROTC, Navy and Marine Corps ROTC, and Air Force ROTC. In addition to attending college like other students, ROTC students receive basic military training and officer training for their chosen branch of service through the ROTC program.

Can a ROTC scholarship be used for room and board?

There is an option, in the ROTC program, for you to choose the ROTC scholarship to be for room and board, if you already have other scholarships paying tuition. I can find no source saying that the ROTC scholarship is still tax free in that situation.

Do you have to file tax return for ROTC?

EDIT: See other answer for special rules for ROTC scholarships. Yes, it is reported on your tax return, not your parents’ tax return. However, in most cases, if your total income (including the taxable scholarship) is less than $6300, you are not required to file a tax return.