They are paid on a 1099NEC by one of the Military's biggest contractors.  Back to my original post at the top.  So everyone's opinion is that this pay does not qualify for any type of exclusion ?  I knew they didn't qualify for form 2555 because they didn't meet the 330 day test.  But I didn't know if there was anything else I was not aware of.  The "employer" who issued the 1099nec stated in a letter that the income is eligible for "Combat Zone Exclusion".  Now whether the exclusion they stated is tied to form 2555, I dont know.  They referenced nothing in that letter other than they were employed in a combat zone.  Hence my original post asking if there is something I missed.  Guess its all taxable.