It depends on why you are trying to opt out your combat pay. If you’re trying to exclude combat pay when filing your taxes, you don’t typically need to "opt out"—the exclusion is automatic for tax purposes.
There may be a need to include your pay for loan purposes or other financial considerations but normally your combat pay is excluded if it is reported in Box 12 of your W2 with a Code Q. It is not included in wages that are reported in Box 1 of your W2.
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