Allowances Overview and Basic Allowance for Subsistence
What Allowances Cover
Allowance Purpose
Allowances are provided for specific needs, such as food or housing.
Monetary When Not Provided
Monetary allowances are provided when the government does not provide for that specific need.
Government Quarters Example
Government Quarters Rule
Those who:
- Live in government housing → do not receive full housing allowances
- Do not live in government housing → receive allowances to assist with the cost of obtaining commercial housing
Tax Advantage
Many Allowances Not Taxable
Many allowances are not taxable, which is an additional embedded benefit of military pay.
Resources
A complete list of military benefits and entitlements:
- MyAirForceBenefits website: https://www.myairforcebenefits.us.af.mil/
You can also view your annual Personal Statement of Military Compensation (PSMC) on myPay: https://mypay.dfas.mil
PSMC Use
PSMC can be used to show total compensation when:
- Comparing civilian employment offers
- Applying for credit or loans
Basic Allowance for Subsistence (BAS)
BAS Purpose
Basic allowance for subsistence is a nontaxable allowance used to offset the cost of a service member's meals.
Junior Enlisted in Single Government Quarters
Discounted Meal Rate
Often junior grade enlisted members assigned to single-type government quarters at their permanent duty station are required to eat in government dining facilities, receive BAS, and are charged the discounted meal rate which is deducted from their pay.
Missed Meal Reimbursement
Missed Meal Claim
When certified by the commanding officer or designee, members are allowed to claim reimbursement for missed meals.