About this entitlement
What you need to know — straight from the regulation
What FSA is and why it exists
Family Separation Allowance (FSA) is a non-taxable monthly allowance authorized under 37 U.S.C. § 427 and administered per DoD Financial Management Regulation Volume 7A, Chapter 27. It compensates a service member with dependents for the added expenses of an enforced family separation caused by military duty (par. 1.1). The ship (FSA-S) and temporary-duty (FSA-T) categories require the separation to exceed 30 continuous days; FSA-R (PCS) has no 30-day qualifying test — credit starts on the date of detachment from the old station (Table 27-1, rule 1).
The FY2026 National Defense Authorization Act increased FSA from $250 to $300 per month, effective December 18, 2025. Per Table 27-1, note 1 (and par. 4.4.1.1, which points to Chapter 1, section 2.0), payment is computed on a 30-day month basis: the 31st still counts toward the more-than-30-day test, but is excluded from the amount payable, and February is treated as if it had 30 days. Once an FSA-S/T qualifying period exceeds 30 continuous days, FSA is paid back to day one of departure — through the day before you return (Table 27-3, rules 3 and 6).
37 U.S.C. § 427 · DoD FMR Vol 7A, Ch 27 · FY2026 NDAA
FSA-R, FSA-S, and FSA-T — the three categories
FSA-R (Restricted) covers separation due to military orders to a duty station where dependents are not transported at government expense. This includes dependent-restricted OCONUS tours and any assignment where the member is ordered alone and dependents remain at the prior or other authorized location.
FSA-S (Ship) covers separation due to assignment aboard a ship away from homeport for more than 30 continuous days (par. 2.3.1.2.1). Time back at homeport stops the count unless the member is under orders to remain on board the ship — those days then count toward the more-than-30-day period, except when the member must stay aboard for disciplinary reasons (par. 2.3.1.2.2).
FSA-T (Temporary) covers separation when the member is on TDY/TAD away from the permanent duty station for more than 30 continuous days while the dependents remain at the permanent station (par. 4.4.1). Unit exercises lasting more than 30 days also qualify per par. 4.2.
A member can only receive FSA under one category at a time, but the categories cover the full range of military-driven separations from family.
DoD FMR Vol 7A, Ch 27, par. 2.3.1 / par. 4.2 / par. 4.4.1
The "more than 30 days" continuous separation rule
FSA-S and FSA-T require the separation to exceed 30 continuous days, not merely reach 30 (par. 2.3.1.2.1, par. 4.4.1). A separation of exactly 30 days does not qualify; a separation of 31 days does, and the entitlement is paid back to the date of departure.
Continuity is evaluated against the period the member is away from the permanent duty station. Leave, hospitalization, military confinement in a pay status, and short visits to the PDS do not interrupt the period unless the member is relieved from attachment to the TDY/TAD station — though returning to the PDS to assume a duty status does interrupt it (par. 4.4.1.5). An extended dependent visit at the duty station of more than 30 days interrupts FSA-S and FSA-T; for FSA-R, dependent visits to the PDS of up to 3 continuous months do not stop credit (par. 3.2.1). For FSA-S, entitlement ends on the day preceding the dependents' arrival (par. 3.2.2). For FSA-T, the member is not entitled for any part of the visit period, and entitlement resumes on the day the dependents depart only if the TDY/TAD extends more than 30 days from that date (par. 3.2.3). In both cases, if the visit is extended by illness or other emergency, payment during the visit is limited to 30 days; and if one or more — but not all — dependents visit, entitlement continues on behalf of those who did not.
Constructed departure and return dates are computed by the finance office under par. 4.4.1.2. Authorized leave, proceed time, and permissive travel days used on the way out are added to the actual detachment date (or the first authorized travel day is used, whichever is later — par. 4.4.1.2.1); leave and permissive days used on the way back are subtracted from the actual return date (par. 4.4.1.2.2). A given day of leave adjusts one end of the period, not both.
DoD FMR Vol 7A, Ch 27, par. 4.4.1 · par. 3.2.2 · par. 3.2.3
Mil-to-mil couples — single FSA vs dual FSA
Mil-to-mil couples are governed by DoD FMR Vol 7A, par. 2.3.4 (Members Married to Members). FSA is payable to mil-to-mil couples — including couples with no other dependents — because each spouse counts as the other's dependent for FSA purposes when separated by competent military orders (par. 2.3.4.1). The threshold question is whether the couple was residing together immediately before the orders that caused the separation. If they were not residing together, FSA is not payable for that separation (par. 2.3.4.1).
Single FSA (par. 2.3.4.1.1): when only one set of qualifying orders is in play, only one FSA per couple per month is payable. It goes to the member whose orders caused the separation. If both members received orders to depart on the same day, the senior member is paid. Sequential entitlement under par. 2.3.4.1.2 allows the spouses to claim FSA in different months when their qualifying separations don't overlap.
Dual FSA (par. 2.3.4.2): both spouses receive their own FSA simultaneously when (1) the couple resided together with their shared dependents immediately before the separation, AND (2) both members are independently under qualifying orders. Each spouse's entitlement is independent — one spouse losing entitlement does not affect the other's.
If the couple later reestablishes a joint household before another set of orders, FSA can apply to that subsequent separation (par. 2.3.4.1.3).
DoD FMR Vol 7A, Ch 27, par. 2.3.4.1 · par. 2.3.4.1.1 · par. 2.3.4.1.2 · par. 2.3.4.2 · par. 2.3.4.1.3
Tax treatment and LES
FSA is non-taxable for federal income tax — it is excluded from gross income and does not appear in W-2 Box 1. As a military allowance it is also excluded from FICA wages. The allowance appears as a separate line item in the Entitlements section of the Leave and Earnings Statement (LES). Verify the FSA line each month with the LES Auditor — confirm the start date matches your (constructive) departure date and the amount is $300.
IRS Publication 3 (Armed Forces) · 26 U.S.C. § 134 · DoD FMR Vol 7A, Ch 27
Source & references
- Primary source
- DoD Financial Management Regulation Volume 7A, Chapter 27 (October 2025) · FY2026 NDAA — view official publication
- Regulatory reference
- 37 U.S.C. § 427 · DoD FMR Vol 7A, Ch 27
- Effective date
- December 18, 2025 (FY2026 NDAA)
Military Toolkit is not affiliated with the Department of Defense, DFAS, DTMO, the Department of Veterans Affairs, or any government agency. Rates and rules on this page are pulled directly from the publications cited above. Always verify with your finance office, TMO, or the official rate page before making financial or planning decisions.
