from Flag Etiquette
To salute, all persons come to attention. Those in uniform give the appropriate formal salute. Citizens not in uniform salute by placing their right hand over the heart
and men with head cover should remove it and hold it to left shoulder, hand over the heart. Members of organizations in formation salute upon command of the person in charge. The Pledge of Allegiance and National Anthem
The pledge of allegiance should be rendered by standing at attention, facing the flag, and saluting.
When the national anthem is played or sung, citizens should stand at attention and salute at the first note and hold the salute through the last note. The salute is directed to the flag, if displayed, otherwise to the music.