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Base Pay
The starting figure, but only the starting figure, not the full measure of income.
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Military Divorce / BAH and BAS in Divorce
BAH and BAS · Virginia
Base pay is not the whole paycheck.
Housing and subsistence allowances make up a large, untaxed slice of military pay, and they count as income when support is calculated. Leave them out and the support figure comes in too low. We account for every allowance, so the number reflects what the family actually has.
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The Short Answer
The Basic Allowance for Housing and the Basic Allowance for Subsistence are generally counted as income when calculating child and spousal support, even though they are not taxed. Because these allowances can be a large part of a service member's pay, including them often shifts the support numbers more than people expect.
How It Works
Why the allowances move the numbers.
A service member's Leave and Earnings Statement lists base pay near the top, and it is tempting to treat that figure as their income. It is not the whole story. Alongside base pay sit allowances, chiefly the Basic Allowance for Housing and the Basic Allowance for Subsistence, that can add a substantial amount to what the member actually takes home. In a support calculation, ignoring them produces a number that is simply wrong.
What BAH and BAS are
BAH is money provided to cover housing when a service member does not live in government quarters. BAS is money toward food. Both are real income in every practical sense: they pay the rent and fill the refrigerator just as wages would. For many service members, especially those stationed in higher-cost areas, BAH in particular can be a sizable portion of total pay.
Why they count for support
Virginia support calculations generally look at the gross resources available to support the family, not just taxable wages. BAH and BAS are resources. They free up other money and directly fund the household, so leaving them out of the income figure understates what the service member can contribute. Counting them gives a truer picture, which is the whole point of a support calculation. This is why including the allowances often shifts the result more than people expect.
The tax-free twist
Here is the part that surprises people. BAH and BAS are not subject to federal income tax. That does not remove them from a support calculation; resources are resources whether or not they are taxed. If anything, their tax-free status makes them more valuable dollar for dollar than taxable wages, because the member keeps all of it. A careful calculation accounts for that, rather than quietly treating untaxed allowances as if they did not exist.
Proving it with the LES
The Leave and Earnings Statement is the key document. It itemizes base pay alongside BAH, BAS, and any other allowances, month by month. We use the LES to document every component of pay, so the support calculation is built on the service member's true income rather than base pay alone. Whether we represent the member or the spouse, the goal is the same: an accurate, defensible income figure.
BAHBasic Allowance for Housing, money toward housing costs.
BASBasic Allowance for Subsistence, money toward food.
For supportGenerally counted as income, because they are real resources for the family.
Tax-freeNot federally taxed, which can make them more valuable than wages dollar for dollar.
The proofThe Leave and Earnings Statement itemizes every component of pay.
Tax-Free Does Not Mean Invisible
BAH and BAS are not taxed, but they still count as income for support. They pay the rent and buy the groceries just like wages, and their tax-free status can make them worth more, dollar for dollar, than taxable pay.
Note: How allowances factor into a Virginia support calculation can depend on the facts; confirm the current treatment for your case.
Corrie Sirkin, Esq.Founding Partner
Attorney Insight
A few honest things about military pay.
"Base pay is the number people quote. The allowances are where the real income hides, and they can move support by a lot."
As a former military spouse, I knew our household ran on a lot more than base pay long before I practiced law. BAH and BAS quietly do a huge amount of the work in a military family's budget. So when I see a support calculation built on base pay alone, I know it is understating things, sometimes badly. I always pull the full Leave and Earnings Statement and account for every allowance, because that is the honest picture. And the tax-free piece matters: a dollar of untaxed BAH is worth more than a dollar of taxable wages. Whether I represent the service member or the spouse, I want the income figure to be accurate and defensible, not a guess off the top line.
Questions Families Ask
Plain answers about allowances and support.
These are the questions service members and spouses ask most about how military pay factors into support. If yours is not here, we are happy to answer it directly.
Have a specific question?
Call 571.260.0999 or send us a message.
Do BAH and BAS count as income for support?
Yes. The Basic Allowance for Housing and the Basic Allowance for Subsistence are generally counted as income when calculating child and spousal support, even though they are not taxed. Because these allowances can be a large part of a service member's pay, including them often shifts the support numbers more than people expect.
Why do military allowances change the support math?
A service member's base pay alone can understate their real income. BAH and BAS are untaxed allowances that add substantially to take-home resources, so leaving them out produces a support figure that is too low. Counting them gives a more accurate picture of what is actually available to support the family.
Are military allowances taxed when used for support?
BAH and BAS are not subject to federal income tax, but that does not remove them from a support calculation. Support generally looks at gross resources available to the family, and untaxed allowances are still resources. Their tax-free status can actually make them more valuable, dollar for dollar, than taxable wages.
How are BAH and BAS proven in a divorce?
The Leave and Earnings Statement, the military pay stub, itemizes base pay along with BAH, BAS, and other allowances. We use it to document every component of pay so the support calculation reflects the service member's true income rather than base pay alone.
When You Are Ready
Get the income figure right.
Tell us about the pay and the household, and we will build a support calculation that accounts for every allowance, not just base pay. Three offices across Northern Virginia, one phone number.