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Military families

Military Child Support: BAH, USFSPA & the 10/10 Rule (2026)

How service-member income is counted for child support (BAH and BAS included), how military retirement is divided under USFSPA (10 U.S.C. § 1408), the 10/10 rule, and the 2017 frozen-benefit change.

Direct answer
Yes in the large majority of states — BAH and BAS are included in gross income for child support because they are real benefits, even though they are tax-free. The exception is cash-less government housing, where some courts exclude BAH or impute its value.

Last updated: 2026-08-11

Child support for service members has its own set of rules layered on top of state guidelines. The three things that trip everyone up: allowances count as income even though they are tax-free, military retirement is divisible under a federal statute (USFSPA), and garnishment is handled through DFAS, not your ex’s state court directly.

BAH and BAS count as income

Basic Allowance for Housing (BAH) and Basic Allowance for Subsistence (BAS) are tax-free, but states consistently count them as gross income for child support because they are real financial benefits. Ohio, New Jersey, South Carolina (S.C. Code Ann. § 63-17-470), and Maine (19-A M.R.S.A. § 2006) all include BAH/BAS in the support calculation. Typical 2026 values: BAH $1,500–$3,500+/month depending on location, pay grade, and dependent status; BAS $490.40/month (enlisted) and $341.25/month (officers). The service member’s Leave and Earnings Statement (LES) is the primary document — it shows base pay, all allowances, and special pays that tax returns hide.

One wrinkle: a member living in government-provided on-base housing receives no cash BAH, so some courts exclude it while others impute the fair-market value of the housing. Your specific state and housing situation determine the treatment.

USFSPA and the 10/10 rule

The Uniformed Services Former Spouses’ Protection Act (10 U.S.C. § 1408) lets state courts divide “disposable military retired pay” as marital property. The famous 10/10 rule (10 U.S.C. § 1408(d)(2)) governs only <em>who pays</em>: if the marriage overlapped at least 10 years of creditable service, DFAS pays the former spouse’s share directly; if not, the court can still divide the pension but the member pays directly. Meeting 10/10 is not required for entitlement to a share — only for the DFAS payment mechanism.

The frozen-benefit rule (2017 NDAA)

For divorces finalized on or after December 23, 2016, the “frozen benefit rule” fixes the former spouse’s share using the member’s rank, years of service, and pay at the time of divorce — not at retirement. A spouse who divorces an E-6 with 12 years gets a share based on E-6/12-year pay even if the member retires as an E-9 with 24 years. A Military Pension Division Order (MPDO) is required, and DFAS caps payments at 50% of disposable retired pay for property division (65% combined with alimony from retired pay).

What is protected

VA disability compensation is exempt from division as marital property (10 U.S.C. § 1408(a)(4); Mansell v. Mansell, 490 U.S. 581 (1989); Howell v. Howell, 137 S. Ct. 1400 (2017)), but it is still counted as income for child support in most states. A member who waives retirement pay to receive tax-free VA disability shrinks the divisible pension — courts may compensate the spouse with other assets (indemnification). A major 2026 development: DoD now recognizes that Chapter 61 (medical) retired pay paid concurrently with VA disability under § 1414 (CRDP) is divisible disposable retired pay — restoring shares many disabled retirees’ spouses had lost (DoD FMR Vol. 7B, Ch. 29, Feb. 2026 ed.).

Garnishment mechanics

Military retirement pay can be garnished for child support under USFSPA through DFAS with a certified court order. Garnishment is capped by the Consumer Credit Protection Act: up to 50–60% of disposable earnings (55–65% when more than 12 weeks in arrears). VA disability is generally protected from garnishment (38 U.S.C. § 5301) — except that, under 42 U.S.C. § 659, VA disability paid in lieu of waived retirement is treated as garnishable for child support. CRSC and CRDP payments are both garnishable.

Estimate what your state would order on military income: pick your state, compare states, or read the VA disability rules and SSDI credit rules.
Does BAH count as income for child support?
Yes in the large majority of states — BAH and BAS are included in gross income for child support because they are real benefits, even though they are tax-free. The exception is cash-less government housing, where some courts exclude BAH or impute its value.
What is the 10/10 rule in military divorce?
If the marriage lasted at least 10 years overlapping 10 years of creditable military service, DFAS pays the former spouse’s share of retired pay directly. Below 10/10, the court can still divide the pension, but the member pays the share directly.
Can VA disability be divided in divorce?
No — VA disability compensation is exempt from property division under federal law (Mansell, Howell). It is, however, counted as income for child support in most states, and the portion received in lieu of waived retirement pay is garnishable for support under 42 U.S.C. § 659.
This article is general education, not legal or tax advice. For your exact number, open your state calculator.
Not legal or financial advice. This estimate follows the state’s statutory guideline formula but cannot capture every factor a court considers (health insurance, childcare, prior orders, deviations, imputed income).