When a divorce or child support dispute involves a military service member, the standard income calculation tools used in civilian cases often require careful adjustment. One of the most significant and frequently misunderstood military benefits is the Basic Allowance for Housing (BAH). This non-taxable benefit plays a central role in determining a service member’s total income for child support purposes. While it is not technically a “wage,” BAH contributes directly to the financial support of dependents and is routinely considered income under Florida’s child support guidelines. Understanding how BAH is handled in Florida courts is essential for any party navigating a military divorce or child support proceeding. A skilled Tampa divorce lawyer ensures that military compensation is accurately calculated and properly presented to the court.
What Is Basic Allowance for Housing (BAH)?
BAH is a monthly housing stipend paid to active-duty military personnel to offset the cost of housing when government quarters are not provided. The amount varies based on:
- The service member’s pay grade
- Duty station zip code
- Whether the service member has dependents
For example, a service member stationed at MacDill Air Force Base in Tampa with dependents will receive a higher BAH rate than one without dependents. This allowance is intended to help cover rent or mortgage costs and is adjusted annually based on local housing markets.
Importantly, BAH is not taxable and does not appear as gross income on a tax return, but it does appear on the service member’s Leave and Earnings Statement (LES).
In the context of a Florida child support calculation, the question is not whether BAH is taxed, but whether it counts as income. Florida courts consistently say yes.
Florida’s Child Support Guidelines and “Gross Income”
Florida Statute § 61.30 outlines the state’s child support guidelines, which require each parent’s income to be calculated based on all sources of income, including both taxable and non-taxable earnings. Specifically, the statute provides that income includes:
- Wages and salary
- Bonuses, commissions, and allowances
- Overtime
- Business income
- Disability and workers’ compensation
- Unemployment benefits
- Reimbursed expenses or in-kind payments that reduce personal living expenses
BAH falls squarely within this last category. It is an in-kind payment that reduces the service member’s out-of-pocket housing expense and provides them with increased disposable income. For this reason, Florida courts consistently include BAH in the gross income used for child support purposes.
A Tampa divorce lawyer will ensure that BAH is fully documented and properly entered into the support calculation worksheet.
Active-Duty Status and BAH Variability
Because BAH is location-specific and tied to active-duty status, its amount may fluctuate during the course of a divorce or support proceeding. Common scenarios include:
- A service member is transferred to a higher-cost area with increased BAH.
- The service member is promoted and receives a higher pay grade (and thus higher BAH).
- The service member transitions to base housing, in which case BAH may be forfeited.
- The service member separates from active duty, and BAH ceases altogether.
When this happens, child support orders based on prior BAH figures may become inaccurate or unfair. In such cases, a Tampa divorce lawyer may file for modification based on a substantial change in circumstances.
It’s also critical to anticipate future changes in BAH when negotiating settlements or drafting parenting plans that rely on support consistency.
Including BAH in Florida Child Support Worksheets
Florida courts use standardized child support guidelines worksheets to determine each parent’s financial obligation. When a party is in the military, the worksheet must be supplemented with data from:
- The most recent LES
- Documentation of base pay
- BAH and BAS (Basic Allowance for Subsistence)
- Special pays (e.g., hazard, sea duty, flight pay)
BAH is entered as part of gross monthly income. This means that even though BAH is not taxed, it increases the income level used to calculate support obligations.
A Tampa divorce lawyer will input these figures accurately and ensure the court understands that BAH represents real, recurring value to the service member. Omitting BAH may artificially deflate the paying parent’s income and result in a lower support obligation than legally justified.
Common Issues in Disputes Over BAH
BAH is a frequent point of contention in military divorce and support cases. Disagreements often arise over:
- Whether the service member is truly receiving BAH (e.g., if in base housing)
- Whether the BAH rate is “with dependents” or “without dependents”
- If BAH was changed or adjusted after the case was filed
- Allegations that a service member manipulated BAH eligibility by altering listed dependents
- Confusion over what benefits appear as “income” in LES versus tax documents
Tampa divorce lawyers frequently combat these issues by introducing clear, recent documentation from DFAS and LES records. When necessary, subpoenas may be issued, or discovery tools deployed to verify housing benefits.
“With Dependents” vs. “Without Dependents” BAH
BAH rates differ depending on whether the service member is classified as having dependents. Importantly, this classification is not automatically determined by child support or custody orders—it depends on the military’s personnel system.
For example, if a service member is the non-custodial parent and does not have legal custody of the children, the military may not classify them as having dependents for BAH purposes. However, Florida courts may still include the “with dependents” BAH rate in income if the service member is receiving that amount.
A Tampa divorce lawyer can seek clarification through military documentation to verify the appropriate rate and avoid manipulation of the system for support purposes.
When the Service Member Lives in Base Housing
If a service member is assigned to military housing, they do not receive BAH, because the military is already covering their housing cost directly. In these cases, Florida courts may still assign an imputed value to the housing benefit if it materially reduces the service member’s living expenses.
For instance, if a service member receives base housing valued at $2,000 per month, and pays nothing out-of-pocket, that benefit may be counted as in-kind income. A Tampa divorce lawyer will argue for or against this imputed valuation depending on whether they represent the paying or receiving parent.
Using BAH to Offset Other Support Obligations
In some cases, a military parent may argue that BAH is already being used to house the child or support the family—particularly if they provide the home in which the child resides. While BAH is technically income, courts may consider how that benefit is being used.
For example, if a service member provides housing and pays utilities for the child and custodial parent, the court may adjust support obligations to reflect that in-kind contribution. This is not automatic, however, and must be presented through proper evidence.
A Tampa divorce lawyer can use these contributions strategically to reduce cash support obligations—or contest them when they do not truly benefit the child.
BAH and Retroactive Child Support
When a Florida court establishes a support order, it may also award retroactive child support dating back up to 24 months. If the service member received BAH during this period, it should be included in the retroactive calculation.
This is often overlooked, especially in cases where parties were informally cohabiting or where BAH amounts changed over time. A Tampa divorce lawyer ensures that historical LES records are used to build an accurate retroactive support profile.
Adjusting Child Support After Military Separation
When a service member separates from active duty, they lose BAH. This is a substantial change in circumstances that justifies modification of the support order under Florida law.
However, courts will not modify support retroactively unless a modification petition is filed. That means the service member must act promptly upon leaving active duty. A Tampa divorce lawyer will file for modification and document the change in military status to secure a fair and timely adjustment of the support amount.
Failure to file can lead to arrears based on income that the service member no longer receives.
BAH and Shared Custody Arrangements
When parents share time with the child more or less equally, Florida’s parenting time adjustment formula applies. This formula calculates the number of overnight stays and adjusts support accordingly.
In cases where both parents are in the military or receive housing benefits, courts must evaluate whether the BAH benefit creates any imbalance in financial capacity. For example:
- If one parent receives BAH and provides housing,
- And the other parent pays rent out of pocket without BAH,
- The court may equalize support to reflect the disparity in net income.
A Tampa divorce lawyer advocating for shared custody must understand how BAH affects each parent’s ability to provide stable housing and may introduce evidence about rental values and living costs.
FAQ: Military BAH and Florida Child Support
Q: Does the court count BAH as income in a Tampa child support case?
A: Yes. BAH is included as gross income because it reduces the service member’s housing expenses and increases their financial capacity to support a child.
Q: What if I live in base housing and don’t receive BAH?
A: The court may still assign a value to your housing benefit if it significantly reduces your cost of living. This can be imputed as in-kind income.
Q: My BAH just increased—will child support go up too?
A: Possibly. If the increase is significant, the other parent can file for modification. Support may be adjusted to reflect your higher income.
Q: I’m separating from the military. Will I still be obligated to pay child support based on BAH?
A: Once you separate, you may file to modify your support obligation. Until then, your order remains based on your current income.
Q: Can I deduct my housing expenses from income if I’m not receiving BAH?
A: Not unless your expenses are unusually high and justify a deviation from the standard guidelines. The court generally uses gross income before deductions.
Q: Do courts ever adjust support based on how BAH is used?
A: Yes. If you are using your BAH to house the child or family, the court may consider that as part of your support and adjust accordingly.
Q: What documentation do I need to prove my BAH amount?
A: Your Leave and Earnings Statement (LES) provides a monthly breakdown of your BAH and other allowances. This is the standard source used by courts.
Q: What if my ex is hiding BAH income?
A: Your lawyer can subpoena LES records or file discovery requests to ensure that all military compensation is disclosed.
Q: Can BAH be used to calculate alimony too?
A: Yes. BAH is considered income for both child support and spousal support calculations under Florida law.
Q: Is BAH always the same amount?
A: No. It changes annually and may vary based on location, dependents, and housing status. Always use the most current figures in court proceedings.
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