Muster Duty Allowance (MDA): 2026 Rates and IRR Muster Duty Guide

If you are a member of the Individual Ready Reserve (IRR), veterans and former reservists who are no longer on active duty or drilling but remain subject to recall during a national emergency, you are required to complete muster duty once per year. When you do, you receive a one-time payment called the Muster Duty Allowance, or MDA.

The 2026 MDA rate is $286.25. MDA is not tax-free. Unlike Basic Allowance for Housing (BAH) or the Family Separation Allowance (FSA), Basic Allowance for Subsistence (BAS), MDA is subject to federal income taxes.

2026 Muster Duty Allowance Rates

The table below shows the MDA rate for each year since 2009. 

Muster Duty Allowance Rates (MDA)

Effective	Amount
Jan. 1, 2026	$286.25
Jan. 1, 2025	$253.75
Jan. 1, 2024	$242.50
Jan. 1, 2023	$236.25
Jan. 1, 2022	$231.25
Jan. 1, 2021	$242.50
Jan. 1, 2020	$237.50
Jan. 1, 2019	$241.25
Jan. 1, 2018	$241.25
Jan. 1, 2017	$230
Jan. 1, 2016	$211.25
Jan. 1, 2015	$216.25
Jan. 1, 2014	$210.90
Jan. 1, 2013	$209.71
Jan. 1, 2012	$207.28
Jan. 1, 2011	$215.63
Jan. 1, 2010	$205
Jan. 1, 2009	$197.86

Source: Defense Finance and Accounting Service

That rate is set by federal law at 125 percent of the average domestic per diem rate for the continental United States as of September 30 of the prior year, under 37 U.S.C. § 433.

What is IRR Muster Duty?

Muster duty is an annual mandatory screening for IRR members. It serves two purposes. 

1. For the military, it ensures your contact information, medical status, and availability are up to date so you can be reached and recalled if a national emergency requires it. 
2. For you, it is an opportunity to receive an updated briefing on your benefits, entitlements, and opportunities to return to active service.

Who is required to complete muster duty?

Muster duty applies to IRR members who are not in the National Guard or the Selected Reserve (SELRES). It does not apply to Active Guard Reserve (AGR) members, who serve full-time.

You remain in the IRR until your Military Service Obligation (MSO) is fulfilled. Something that may be a little unknown to folks who aren’t in the military, or dependents, is that all enlisted members incur an eight-year MSO when they take their oath of service. If you served four years on active duty, for example, you owe four more years in the IRR. 

Officers also incur an eight-year MSO. After completing the MSO, officers transfer to the Non-Obligated Non-Participating Ready Reserve Personnel Section (NNRPS) for up to two years, or three years if you received separation pay.

Note: Receiving VA disability benefits does not excuse you from muster duty. If you are ordered to muster, you must complete it regardless of your VA rating or compensation status.

How is the MDA rate calculated?

The MDA rate is set at 125 percent of the average per diem rate for the continental United States, excluding Alaska and Hawaii, as recorded on September 30 of the year before your muster. The U.S. General Services Administration (GSA) Office of Government-Wide Policy calculates the average domestic per diem rate, and DFAS applies the 125 percent formula to arrive at the MDA for the following year. 

Because the GSA rate shifts with travel cost trends, the MDA does not increase every year in a straight line. You can see that reflected in the table above, where the rate dipped in some years and rose in others.

What Happens at Muster Duty?

A muster event lasts a minimum of 2 hours and typically lasts 2 to 4 hours. It will not exceed a full duty day. Depending on your branch, your muster may be in person or virtual.

At a typical in-person muster, you can expect to:

• Validate and update your contact information and address
• Update your medical status and confirm readiness
• Receive a briefing on your IRR obligations and responsibilities
• Learn about benefits and entitlements available to IRR members, including military ID card access for you and eligible family members, commissary and exchange access, space available travel and lodging, and dental insurance
• Hear about opportunities to return to service in the Selected Reserve, Air National Guard, or Air Force Reserve

A military uniform is not required. Dress should be neat and presentable.

What to Bring to In-Person Muster Duty

If your muster is in-person, bring the following:

• A voided check or your bank routing and account numbers for direct deposit
• A valid, Real ID-compliant driver’s license or state ID (required for base access as of May 7, 2025)
• Your military ID, if it is current

After your muster, your career counselor will complete a pay packet that includes your muster orders, a Career Counselor Guidance Form, an SF1199A direct deposit form, and a USARC Form 25R Certificate of Performance. Make sure your direct deposit information is accurate before you leave.

Virtual Muster Duty

If your muster is virtual, you will log on to the virtual muster website using your Common Access Card (CAC) or Directory Server (DS) logon. You will update your personal information and certify your medical readiness online.

What Muster Duty Allowance Covers

By law, the MDA is a single, flat-rate payment that covers everything related to your muster duty. It does not matter what grade or rank you hold. The allowance is intended as payment in full for:

• Travel to and from the muster location
• Transportation costs
• Subsistence
• The cost of absence from your home and civilian employment, including weekends and holidays

You cannot receive both MDA and inactive-duty training pay under 37 U.S.C. § 206(a) for the same period. MDA is the only compensation you receive for muster duty.

When You Get Paid

Federal law requires MDA to be paid no later than 30 days after you complete muster duty. Payment may be made before, on, or after the day of your muster, as long as it falls within that 30-day window.

In practice, processing through DFAS typically takes 45 to 60 days. If your payment has not arrived after 60 days, contact your branch’s personnel office or DFAS directly.

Because MDA is subject to income taxes, the amount deposited to your account will be less than the published rate. Plan accordingly.

What Happens If You Miss Muster Duty

Missing muster duty without an approved exception has real consequences. Depending on your branch, you could be designated an unsatisfactory participant, which may result in:

• Early discharge from the IRR
• Loss of benefits at separation
• Other administrative actions, including impacts on retirement point accrual

Note: Missing muster does not protect you from future mobilization. If your grade or specialty is needed, you can still be recalled to active duty regardless of whether you completed your muster.

If you have a legitimate conflict, contact your branch’s IRR management office before your scheduled muster date. Acceptable reasons for excusal vary by branch but generally include federal employment TDY, documented medical situations, and similar circumstances. Civilian employment alone is not a valid excuse.

Muster Duty by Branch

While the core requirements are the same across all branches, some details vary. Here is where to go for branch-specific information and contacts:

• Army: Contact Army Human Resources Command at 1-888-ARMY-HRC or email [email protected]
• Air Force and Space Force: Contact the Air Reserve Personnel Center at [email protected] or call the Total Force Service Center at 1-800-525-0102
• Navy: Contact Commander, Navy Reserve Forces Command (CNRFC) through your chain of command
• Marine Corps: Contact your Marine Forces Reserve chain of command; travel outside 150 miles should be discussed with an IRR official before your muster date

Frequently Asked Questions

Is MDA taxable? Yes. MDA is subject to federal income taxes. This is different from allowances like BAH and FSA, which are tax-free. The published rate is your gross payment before taxes.

What is the 2026 MDA rate? The 2026 MDA rate is $286.25. It is a flat rate regardless of your grade or rank.

How is the MDA rate calculated? The MDA equals 125 percent of the average continental U.S. per diem rate as of September 30 of the prior year, under 37 U.S.C. § 433. The GSA calculates the average per diem rate, and DFAS applies the formula.

When will I receive my MDA payment? The law requires payment within 30 days of completing muster. In practice, DFAS processing takes approximately 45 to 60 days. If you have not received payment after 60 days, contact your branch personnel office or DFAS.

Do I have to attend muster if I receive VA disability benefits? Yes. VA benefits do not excuse you from muster duty. If you receive orders to muster, you must comply.

What happens if I miss muster duty? Missing muster without an approved exception can result in being designated an unsatisfactory participant. Consequences may include early discharge and loss of benefits at separation. It does not prevent future mobilization if your skills are needed.

Can I be promoted while in the IRR? It depends on your grade. Enlisted members in grades E-1 through E-4 are eligible for promotion while in IRR status. Enlisted members in grades E-5 and above must transfer to a Troop Program Unit (TPU) to be considered for promotion.

What is the difference between MDA and inactive-duty training pay? They are separate types of compensation and cannot be paid for the same period. If you receive MDA for muster duty, you cannot also receive inactive-duty training pay under 37 U.S.C. § 206(a) for that same day.

What is a virtual muster? A virtual muster lets you complete your annual screening online. You log on using your CAC or DS logon, update your personal information, and certify your medical readiness. Your branch will notify you if you are assigned a virtual muster rather than an in-person one.Who calculates the MDA rate each year? The GSA Office of Government-Wide Policy calculates the average domestic per diem rate. DFAS then applies the 125 percent formula set forth in 37 U.S.C. § 433 to determine the MDA for the coming year.