Hostile Fire and Imminent Danger Pay - S-1 Procedural Page

Role and responsibility

The IPAC pay clerk cuts the HFP or IDP transaction per DoDFMR Vol 7ADODFMR Vol 7A Chapter 10 (Hostile Fire Pay and Imminent Danger Pay). The S-1 chief validates eligibility against the DoD designated HFP/IDP area list and the deployment orders. The S-1 officer signs by direction on the pay transaction routing. The unit commander or chain of command certifies hostile fire exposure when the location does not appear on the standing IDP area list and HFP applies for a specific incident. The disbursing office applies Combat Zone Tax Exclusion (CZTE) per Chapter 44 paragraph 2.3 when the deployment location is a designated combat zone.

Source documents flow from the deployment orders, the DoD designated HFP/IDP area list per OSD policy, the unit deployment record, the hostile fire incident certification when applicable, the executive order designating a combat zone, and the prior MCTFS pay history. HFP and IDP outputs include the MCTFS pay start at the appropriate code, the KSD packet documenting eligibility, the CZTE application when applicable, the verified LES, the pay stop on redeployment, and the post-redeployment audit.

Per DoDFMR Vol 7A Chapter 10, IDP applies to Marines on duty in DoD-designated imminent danger areas based on the standing area list. HFP applies to Marines exposed to hostile fire or hostile mine explosions in non-IDP areas based on commander certification. Marines do not draw both HFP and IDP for the same month for the same exposure. Per Chapter 44 paragraph 2.3, CZTE excludes pay from federal income tax when the deployment location is a designated combat zone.

Trigger events

• Marine receives deployment orders to an HFP/IDP designated area.
• Marine experiences hostile fire exposure in a non-IDP area.
• Marine redeploys triggering pay stop.
• Area is added to or removed from the DoD HFP/IDP area list.
• Combat zone designation changes affecting CZTE.
• Monthly special pay audit cycle.
• LES surfaces unexpected HFP/IDP or CZTE state.

Processing workflow

1. Receive deployment notification. The IPAC pay clerk receives from the chain of command or the deployment cell.
2. Confirm the deployed location. Per DoDFMR Vol 7ADODFMR Vol 7A Chapter 10 and the DoD designated HFP/IDP area list, confirm the location appears on the standing area list. IDP runs when the location is on the list.
3. Determine HFP versus IDP eligibility. Per Chapter 10:
   • IDP applies to the standing area list. Effective per the duty assumption date.
   • HFP applies to non-IDP areas when the Marine is exposed to hostile fire or mine explosion. Effective per the incident date with commander certification.
   • The Marine does not draw both for the same month for the same exposure.
4. Build the KSD packet. Stage the deployment orders, the DoD area list confirmation, the hostile fire certification when applicable, and the duration period.
5. Cut the pay start in UD-MIPS. Per Appendix E and MCTFSPRIUMMCTFSPRIUM, submit the HFP or IDP pay start at the assigned code. Apply the effective date per the chapter rules.
6. Apply CZTE. Per Chapter 44 paragraph 2.3 and 26 U.S.C. 112, when the deployment location is a designated combat zone (per Executive Order), the disbursing office applies CZTE excluding pay from federal income tax up to the statutory cap.
7. Verify LES. The next LES carries the HFP/IDP and the CZTE application. Discrepancies route to disbursing.
8. Track deployment duration. The S-1 chief tracks against the deployment timeline.
9. Cut the pay stop. On redeployment, area decertification, or end of hostile fire exposure (HFP), cut the pay stop with the appropriate effective date.
10. Audit the LES post-redeployment. Verify the pay stopped and CZTE ended per the chapter rules.

Systems of record and forms

Systems

• MCTFS. Holds HFP/IDP pay records.
• UD-MIPS. Cuts HFP/IDP transactions per Appendix E.
• DoD HFP/IDP Area List. Per OSD policy. Updated periodically.
• Combat Zone Designation List. Per Executive Order.
• LES. Validates pay and CZTE.

Forms

• Deployment Orders. Drives the location and the duration.
• DoD HFP/IDP Area List Confirmation. Per Chapter 10.
• Commander Hostile Fire Certification. Per Chapter 10 for HFP non-IDP areas.
• KSD Packet. Local format documenting eligibility.
• CZTE Application Record. Per Chapter 44 paragraph 2.3.

Common pitfalls

• Location confirmed as HFP/IDP without referencing the standing area list. Per Chapter 10, the DoD area list controls.
• HFP claimed for an IDP-designated area. Per Chapter 10, IDP applies to areas on the list. HFP applies in non-list areas with hostile fire exposure.
• Both HFP and IDP cut for the same month. Per Chapter 10, the Marine draws one or the other per the exposure.
• CZTE not applied when the location is a designated combat zone. Per Chapter 44 paragraph 2.3 and 26 U.S.C. 112, the disbursing office applies CZTE.
• Pay continued past redeployment. The S-1 cuts the pay stop on redeployment. Continued pay creates indebtedness.
• Wrong effective date. The duty assumption date drives IDP. The incident date drives HFP. The chapter rules govern.
• CZTE applied past the deployment month. The CZTE follows the deployment month per Chapter 44.

Decision points

• IDP versus HFP. The standing area list drives IDP. Commander certification of hostile fire exposure drives HFP in non-list areas.
• CZTE eligibility. The combat zone designation per Executive Order drives CZTE.
• Effective date. The duty assumption date drives IDP. The incident date drives HFP per Chapter 10.
• Cap on tax-excluded pay. Per 26 U.S.C. 112 and Chapter 44, officer CZTE caps at the Senior Enlisted Member Imminent Danger Pay rate plus the maximum enlisted pay.

Authority

This sub-page sits under DoDFMR Vol 7ADODFMR Vol 7A Chapter 10 (Hostile Fire Pay and Imminent Danger Pay) with Chapter 44 paragraph 2.3 (Combat Zone Tax Exclusion) cross-referenced. 37 U.S.C. 351 sets HFP and IDP statutory authority. 26 U.S.C. 112 sets the Combat Zone Compensation tax exclusion statute. Executive Orders designate combat zones. The DoD HFP/IDP area list publishes per OSD policy. MCTFSPRIUMMCTFSPRIUM covers MCTFS transactions.

Related references

• DoDFMR Vol 7A Chapter 10. HFP and IDP framework.
• DoDFMR Vol 7A Chapter 44 paragraph 2.3. CZTE.
• 37 U.S.C. 351. Statutory authority.
• 26 U.S.C. 112. Combat Zone Compensation tax exclusion.
• DoD HFP/IDP area list. Operational area list.
• MCTFSPRIUM. MCTFS transactions.