Clothing Allowance

The Clothing Allowance is a non-taxable payment that offsets the cost of the uniform items a service member is required to own. It is authorized under 37 U.S.C. § 418 and administered in the DoD Financial Management Regulation (FMR), Volume 7A — specifically Chapter 29 for Initial Clothing Allowances and Chapter 30 for Replacement Clothing Allowances.

Initial allowances (Standard Initial and Special Initial) are paid to enlisted members at entry into active duty to establish the member's initial sea-bag / issue. Replacement allowances (Basic and Standard) are paid periodically thereafter to offset the cost of replacing worn-out uniform items.

Each service branch issues its own sea-bag list; the DFAS rate tables therefore publish different totals by branch. Within each branch, male and female rates differ because the authorized issue items are slightly different (e.g., skirts/slacks, maternity uniforms where authorized).

Officers generally are not paid periodic replacement allowances and instead receive a one-time Uniform Allowance at commissioning plus periodic additional active-duty uniform allowances as authorized by their service.

Clothing allowances are non-taxable under the Internal Revenue Code and are not reported as wages on the W-2.