The Army Reserve Association (ARA)
                     Representing the Federal Army Reserve!
                          A Voice for the Army Reserves!
Helping Families
USAR Leadership strives hard to help Reserve families during these unprecidented years of repetive, and unending deployments into multiple world-wide combat zones!

    As spring moves quickly by, we are rushing into summer. As a lot of us know, that means that upcoming deployments are getting closer.  There are a lot of things to get in order before your soldier leaves.  I.D. Cards, Tri-care, Power of Attorneys, Soldier and Sailor Relief Act, dealing with media, understanding an L.E.S., and many more things. Look for your unit to conduct Mobilization Preparedness Training (MPT) to help you get a handle on all of these issues.
    The information that will be presented will be valuable to those of you who have soldiers deploying.  And for those of you who don't have a soldier deploying, you can get a working knowledege of it before it is your turn.  It will also give you a chance to learn about the Family Readiness Group (FRG) supporting you, to learn what they are about, what they will do for you.
    All of the members of FRG's are spouses or parents of soldiers that have previously deployed.  "They have been there, done that".  Check them out before the next MPT, you are always invited to attend monthly meetings.  They are normally held on a Saturday of a Battle Drill Weekend.
    Also go to website
www.arfp.org/covey and check out "The 7 Habits of Highly Effective Army Families" which provides a much needed framework created to supply Army families with the problem-solving and communication skills necessary to create a supportive and successful Army family.

(This article is adapted from 388th Medical Logistics Battalion FRG Leader Nikki Nansel's April 2007 letter, 89th RRC) 

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U.S. Tax Code adds just another layer of complexity for a deploying Reservist, and his or her family.

    The average American, including some in leadership positions, have no detailed understanding of what complexites Warrior Citizens and their families face in their daily lives.  Detailed here is just one more requirement adding to the strain placed on activated and deploying Citizen Soldiers and their families.  A strain, which Active Component soldiers, in the Active Component Army, do not have to deal with.  Because they must have a civilian job, employed Reservist's, every time they deploy, are thrown right into the complexities of our U.S. IncomeTax code!

   Revealed here by our Army Reserve Association tax advisor, is just one more specific complexity, of many, which tens-of-thousands of our USAR soldiers and families must face amisdt all the other anxieties of these extended wars.

    The following questions and answers have been extracted from the Internal Revenues
Q & A section for military personnel on their website:
www.irs.gov and are quite revealing.

EXTRACT ----------------------------------

Q-39: If an employee (Reservist) is called to active duty and receives military differential pay (from his civilian employer), how are these payments reported by the (Reservist's civilian) employer to the employee (Reservist)?


A-39: (Civilian) Employers should report military differential pay on Form 1099-MISC, Box 3: Other Income. Do not use Form W-2 for these payments. (Civilian) Employers should not withhold FICA or income tax from these payments and the payments are not subject to FUTA taxes.

Q-40: How does a person (Reservist) who receives military differential pay report this on  the (their) federal income tax return?

A-40: The recipient (Reservist) reports the Form 1099-MISC amount on (thier income tax return) Line 21 of Form 1040 (Other Income) and lists the type as Military Differential Pay (which their civilian employer paid them). No self-employment tax is due (from the Reservist) because the income from these payments (from his civilian employer) is not derived from any trade or business conducted by the taxpayer (Reservist) for self-employment tax purposes.

Q-41: Since these payments (from his civilian employer) are considered income (to the Reservist) but not “wages” subject to withholding, what should persons (our Reservist) receiving these payments do to avoid owing large amounts of tax when they file their (tax) returns?

A-41: Since the (civilian) employer is not required to withhold income tax (for the Reservist), the recipient (Reservist) should prepare for the tax liability by making quarterly estimated tax payments. (We must assume, from the combat zone, or by his family who acts for him with a power of attorney.)

One option (the IRS tells us) is for the taxpayer (Reservist) to sign up for the Electronic Federal Tax Payment System (EFTPS), which enables the person (Reservist) to schedule payments directly from a bank account for up to a year in advance. (But not 15 months?) This is a preferred method (the IRS continues), since it is easiest for both the taxpayer (Reservist) and the (U.S.) government (i.e., the Internal Revenue Service) and ensures prompt and accurate crediting of payments to the taxpayer's (Reservist's) account.

Other options are to make credit card payments or send checks with Form 1040-ES vouchers (from, we assume. wherever in the world our Warrior Citizen may be deployed). Get more information on electronic payment methods or see IRS Publication 505, Tax Withholding and Estimated Tax (PDF 402K). (we are told.)
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Editors Note:   The inserted words (Reservist), etc., and the inserted words (civilian) in front of employer, etc., have been added to provide a clearer understand of just how this tax code impacts a Reservist - our Warrior Citizen.

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A Reserve family can't live on Post like the Army's Active Component!

    Except for Regular Army, Active Component (AC) Recruiters, and those few Active component soldiers assigned to USAR units or to other unique duties, the Army takes care of all the AC Army Soldiers' family housing needs - "On Post", or in the immediate area, even when deployed. That's as it should be!
    But, that's not the case for the Citizen Soldier and the Reservist's family!  They endure separation from the "Getgo."
    Except for some Reservist's in the AGR (Active Guard Reserve) program - who are on extended active duty - and just happened to be assigned to duties on an Active Component installation, AGR's and the typical "Drilling Reservists" who are assigned to USAR units, and those Reservists who are assigned to the IRR (Individual Ready Reserve) or IMA (Individual Mobilization Augmentee) programs, are not assigned, and do not get "On Post" housing.
    "As a consequence Citizen Soldiers -Warriors Citizens - Reservists - AGR's - or non-Active Component soldiers, by whatever name we use to refer to them, are not assigned "Post" housing!
    This places a severe added burden on the Reservist's and their families the AC soldier simply does not have to deal with!", states Col. George M. "Mike" Lind, Army of the United States, Retired.

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"Virtual Support" a Little Engine that could!

    "If the families feel secure, the soldier won't worry about them, and the families will know that their problems will be looked into" stated Laura Stultz, wife of Lt. Gen. Jack Stultz, Chief, Army Reserve, in the March 2008 AUSA News article entitled Reserve brings family support to virtual world.
    She went on to say: "They (Reservists families) need the same services that active component families have on an installation because their soldiers (our Warrior Citizens) are putting their lives on the same line (into the same combat theaters) as everybody else.  They deserve the same degree of help and resources!"  
    The article goes on to tell us that: "The Army Reserve considers it's family programs' Website
www.arfp.org a virtual installation where families, who may live hundreds of miles from the nearest installation, can access the same support and resources as active duty families, such as TRICARE, child and youth services, counseling and chaplain's programs and financial and legal information."
    In the AUSA article we also read that: "The next step is to set up mini Army Reserve centers in towns and cities across America, which would function like Army Community Service offices, repositories for community support, emergency relief and even places families can go to review their military ID's." (Idnetification Cards, and DEER files.)
    Mrs. Stultz stated further: "I was just insistent that there be some place that you can have face to face meetings with people.  A lot of people don't have access to a computer, or English is their second language, or they just don't know how to explain their needs on the telephone.  I wanted there to be offices or some place across the country where (Army Reservist's) families could go to talk to somebody live.  Hopefully in a few years, everyone will know where it is, just like they know where the post office is."
    The article goes on to report that Shaunya Murrill, the automation manager for the family programs directory at the Family, Morale, Welfare and Recreation Command says: "Chat rooms, blogs and instant messaging are also a goal of virtual FRG's", but that: "It (the virtual family website) was never designed to replace the FRG (the local Family Readiness Group) but it's an extension of it", and "Family members can find out what's going on with their unit by logging in."
    She goes on to say: "This is (also) an opportunity for the commander to stay connected. I think it's been a valuable tool to my husband (who commands the Indianapolis Recruiting Battalion) because they don't necessarily have the time to have a lot of meetings or funding to bring in families from across the state".  Find AUSA at
www.ausa.org .

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