Severance Pay

If someone can help me out with this I would appreciate it. When is severance pay nor taxable? I am a little slow apparently today as I just can't find a straight answer using my go to google search plus the stuff I do find is ancient. I just received my 100% P & T rating a few weeks ago and will be starting the clearing process on the ninth of September. I know I have a finance briefing as part of that clearing process but I don't want to be ripped off by not having the proper knowledge. If it is necessary information I have a yes in the D section of the V code.