Reserve & Guard Drill Pay

Drill pay is paid to members of the Reserve Components (National Guard and Reserves) for performing Inactive Duty Training (IDT) — commonly known as "drills." Each IDT period (a drill) equals 1/30 of the member's monthly basic pay at the same grade and years of service used in the DFAS active-duty basic pay tables.

A standard drill weekend consists of two days with two drill periods per day — a total of four drill periods, paid as 4/30 of the monthly basic pay rate. Members drilling a standard 48 drills per year earn 48/30 of one monthly active-duty rate from drills alone.

Annual Training periods are paid at the full daily active-duty basic pay rate (1/30 of monthly pay per day) while on orders. Members on AT/ADT orders of 31 to 139 days are entitled to BAH or OHA based on their primary residence; orders of 30 or fewer days pay the non-locality BAH-RC rate instead (unless the duty supports a contingency operation, which pays BAH or OHA from day one). BAH based on the duty station itself only starts at 140 or more days of ADT with HHG transportation authorized.

Drill pay and AT basic pay are taxable wages, reported on the W-2, and subject to federal income tax, FICA, and state income tax where applicable. Pay earned while serving in a designated combat zone may qualify for Combat Zone Tax Exclusion (CZTE) — see IRS Publication 3.