The FBM (Fleet Ballistic Missile) aka Boomer Deduction is for Navy sailors on a two crew submarine. The vessel IS the tax home for all these sailors. While one crew is assigned the other is displaced. This allows sailors to claim a deduction for any expenses related to "this displacement." Such as mileage for travel to a 'temporary' duty station called OCAB (The Off Crew Building) on base. 50% of meal expenses, housing, and utilities. All these claims are under The Form 2106 within Schedule A, as a miscellaneous itemized deduction.
1. No other Military Member has this deduction in any similar manner, to include those in combat zones!
2. These deducted expenses are provided by a TAX FREE allowance for Housing (BAH) and Food (COMRATS).
3. Where is the tax burden if no taxes are being paid?



