Priority of Pay Deductions and Collections

Start Here If You Are New to Priority of Pay Deductions

When a Marine's pay is not enough to cover everything DFAS owes to the IRS, courts, debt collectors, allotees, and others, the deductions follow a strict priority order. The 17-level priority sequence in Table 52-1 starts with forfeitures and reductions, then statutory deductions (FICA, AFRH, FITW, SGLI), then state tax, then debts to the United States, then garnishments and support, then bankruptcy payments, and finally voluntary allotments, TSP, and tax levies. DFAS may stop voluntary deductions like TSP and discretionary allotments to satisfy higher-priority obligations.

This page walks you through the priority of deductions from your seat as a General Marine. By the end you will know.

• Why the priority sequence matters when net pay is short
• The 17-level priority order in Table 52-1
• What DFAS may stop (voluntary TSP, discretionary allotments)
• The 30-day notification framework for voluntary stop actions
• Why understanding the priority helps avoid pay-strain surprises

Every fact on this page comes from DoD 7000.14-R Volume 7ADoD 7000.14-R Volume 7A Chapter 52 (May 2025) and Volume 16.

Why the Priority Order Matters

Per Chapter 52 paragraph 1.1, the chapter guides DFAS finance offices on the sequence to process deductions and debt collections from a Marine's military pay when the Marine does not have sufficient pay.

In normal circumstances, a Marine's pay easily covers all deductions. The priority order does not visibly affect the LES.

The priority order matters when the Marine has insufficient pay to cover everything. This happens during.

• Forfeiture under court-martial.
• Reduction in grade reducing basic pay below normal levels.
• Multiple concurrent garnishments and debts.
• Bankruptcy proceedings with significant trustee withholdings.
• IRS tax levy combined with other deductions.

When pay is short, DFAS applies the higher-priority items first. Lower-priority items (e.g., voluntary TSP, charitable allotments) may not collect. DFAS may stop voluntary deductions to satisfy higher-priority obligations.

DFAS Authority to Stop Voluntary Deductions

Per Chapter 52 paragraph 1.1, if a Marine has voluntary deductions for TSP contributions or discretionary allotments that prevent the finance office from collecting debts due to the United States or to other entities listed in Table 52-1, the finance office has the authority to stop those voluntary deductions and process the debt collection.

30-Day Notice

Per paragraph 1.1, the finance office notifies the Marine that the Marine has 30 days to voluntarily change the TSP contribution or discretionary allotment amounts. If the Marine fails to make the changes, the finance office initiates stoppages and specifies when the changes will appear on the Marine's military pay account.

Indebtedness Notification

These actions do NOT substitute for any indebtedness notification required by Volume 16. The Marine receives separate notification of the debt itself.

The 17 Priority Levels (Table 52-1)

Per Chapter 52 Table 52-1, when amounts due to a Marine are not enough to cover authorized deductions or collections, the deductions apply in this sequence.

Priority 1. Reduction of Pay Entitlement

Losses of pay entitlement take precedence over all items for deduction or collection.

• Forfeiture (court-martial or NJP).
• Reduction for educational benefit under the Montgomery G.I. Bill ($100 monthly for the first 12 months for participating Service Members).

The Marine's gross pay is reduced by these amounts FIRST. All subsequent deductions are computed on the reduced gross pay.

Priority 2. Reimbursement to the United States (Federal Statutory Deductions)

Federal statutory deductions in this order.

a. FICA tax (Social Security and Medicare). b. Deductions for Armed Forces Retirement Homes (AFRH). c. Federal Income Tax Withholding (including voluntary additional withholding above the minimum). d. Deductions for SGLI, FSGLI, and TSGLI.

Priority 3. State Income Tax Withholding

State income tax per the Marine's W-4 state election.

Priority 4. Involuntary Repayment of Indebtedness to the United States

Includes.

• Routine pay adjustments per Volume 16 Chapter 3.
• Repayment of advances of pay and allowances and advances of travel.
• Other collections (overpayments of pay or allowances outside routine adjustments).
• Repayment of public funds entrusted to an accountable Marine, or funds obtained through fraud, larceny, embezzlement, or other unlawful means.
• Clothing allowance charges.
• Transportation charges.
• Subsistence charges.
• Government property lost or damaged.
• Telephone or telegraph charges.
• Damage to assigned housing due to negligence or abuse.
• Indebtedness to a Commissary, DoD contracted Military Banking Facility, or other appropriated fund activity.
• Unpaid hospital bills for medical services to a dependent.
• Compensation or stipend payments received by a medical officer.
• Jury duty fees received by the Marine.
• Amounts due to other Uniformed Services or DoD agencies including court judgments.

Priority 5. Garnishment for Alimony and Child Support Payments

Court-ordered garnishments for alimony and child support obligations.

Priority 6. Statutorily Required Child and Spousal Support Allotments

Allotments for support that are statutorily required (e.g., under the Bankruptcy Code or other federal mandates).

Priority 7. Reimbursement to Individuals and Agencies

Remittances to an individual or agency by disbursing officer for.

a. Deductions for rental of premises occupied by dependents. b. Deduction for payment for damages to private property.

Priority 8. Court-Ordered Bankruptcy Payments Under Chapter 13

Payments to the bankruptcy trustee per a Chapter 13 plan. The court order may specify a different priority. The Table 52-1 priority applies unless the court orders otherwise.

Priority 9. Indebtedness to a Nonappropriated Fund Activity

Debts owed to MWR, Marine Corps Exchange, or other nonappropriated fund activities.

Priority 10. Amounts Due Service Relief Society (Final Separation Only)

At final separation, amounts due to the Navy-Marine Corps Relief Society (or equivalent for other services). NMCRS provides emergency aid to Marines and Navy Service Members.

Priority 11. Voluntary Repayment of Indebtedness to the United States

In the order specified by the Marine. The Marine elects which voluntary debts to satisfy first if multiple exist.

Priority 12. Involuntary Allotment for Commercial Debts

Court-ordered involuntary allotments for commercial debts (e.g., specific consumer debt collection orders).

Priority 13. TSP

In this order.

a. TSP loan repayments. b. TSP catch-up deductions. c. TSP deductions (Traditional). d. Roth TSP deductions.

Priority 14. Allotments

Payments to an allotee in this order.

a. Emergency support of dependent. b. Government insurance (discretionary allotment). c. Repayment of individual indebtedness or payment to an individual or financial organization (discretionary). d. Purchase of U.S. Savings bonds. e. Donation to charity drives. f. Other discretionary allotments.

Priority 15. Flexible Spending Account Contributions

a. Health Care Flexible Spending Account. b. Dependent Care Flexible Spending Account.

Priority 16. Internal Revenue Service Paper Levy for Delinquent Federal Income Taxes

IRS levy on pay for delinquent federal taxes.

Priority 17. Court-Martial Fines

Fines imposed in a court-martial sentence.

Tax Levy Date Override

Per Chapter 52 Table 52-1 Note 5, if the date of a tax levy is EARLIER than the effective date of a voluntary allotment or an involuntary allotment for commercial debts, the tax levy is collected BEFORE either allotment.

This is a date-based override of the standard priority sequence. An older tax levy takes precedence over newer voluntary or commercial debt allotments.

Court-Martial Forfeiture Reduces Gross Pay First

Per Chapter 52 Table 52-1 Note 1, gross pay to which the Marine would otherwise be entitled is reduced by the monthly amount of the forfeiture or educational benefit under the Montgomery G.I. Bill. The forfeiture is subtracted FIRST to determine a new, reduced monthly gross pay amount. Deductions based on gross pay are then computed on the reduced gross pay.

This means a Marine forfeiting $1,000 of basic pay has the $1,000 deducted before FICA, FITW, and SGLI calculate. The Marine's remaining gross pay drives the lower statutory deductions.

Bankruptcy Court Order May Modify Priority

Per Table 52-1 Note 3, in cases where the U.S. Bankruptcy Court mandates that a sum be deducted monthly, the court order is followed as prescribed in Military Service regulations. The Table 52-1 priority order applies UNLESS the bankruptcy court orders a different priority. The court's order prevails.

Voluntary Repayment Becomes Involuntary at Separation

Per Note 4, voluntary repayments of indebtedness to the United States (Priority 11) become INVOLUNTARY at the Marine's separation and fall under Priority 4.

This means a Marine on voluntary repayment of a debt who is separating from the Marine Corps loses the voluntary status. The debt collection becomes involuntary at separation and takes higher priority during the final pay processing.

How the Priority Affects Common Marine Scenarios

Forfeiture from NJP

A Marine reduced by NJP and ordered to forfeit half basic pay for 2 months has the forfeiture (Priority 1) applied before all other deductions. FICA, FITW, SGLI, and other statutory deductions are calculated on the reduced gross pay.

Bankruptcy with Active TSP

A Marine in Chapter 13 bankruptcy with active TSP contributions has the trustee payment (Priority 8) collected before the TSP contribution (Priority 13). If pay is insufficient, DFAS may stop the voluntary TSP to satisfy the trustee payment.

IRS Levy with Active Allotments

A Marine with an IRS levy (Priority 16) and discretionary allotments (Priority 14) typically has the allotments processed first per the standard priority. If the levy date is earlier than the allotment date, the levy is collected first per Table 52-1 Note 5.

Bonus Recoupment with TSP

A Marine recouping an unearned SRB (Priority 4 - involuntary repayment of indebtedness to the United States) has the recoupment processed BEFORE TSP contributions (Priority 13). If pay is insufficient, DFAS may stop the voluntary TSP to satisfy the recoupment.

Verifying the Priority Application on the LES

A monthly LES check confirms the priority sequence is being applied correctly when pay is short.

Step 1. Pull Your LES

Through MyPay each payday during a constrained-pay period.

Step 2. Verify the Higher-Priority Deductions Are Fully Collected

In a constrained-pay month, verify that.

• Forfeitures show full amount.
• FICA, AFRH, FITW, SGLI show full amounts.
• State tax shows full amount.
• Debts to the U.S. (recoupments, advance pay collections) show full amounts.
• Garnishments and support allotments show full amounts.

Step 3. Verify the Lower-Priority Deductions Are Reduced or Stopped

In a constrained-pay month, expect.

• TSP contributions may be reduced or stopped (with 30-day notice from DFAS).
• Discretionary allotments may be reduced or stopped (with 30-day notice).
• Charitable allotments may be deferred.

Step 4. Resolve Discrepancies

Coordinate with your S-1. The reporting unit (I&I S-1 with direct UD/MIPS access, or a battalion S-1 routing through their PAC) routes through DFAS Marine Corps Pay.

For DFAS-initiated voluntary stops, the 30-day notice should arrive in your mail or through your S-1 before the stoppage takes effect.

Common Questions Marines Ask

I am paying NJP forfeiture of half basic pay. Will my TSP contribution stop?

Per Chapter 52 Table 52-1, the forfeiture (Priority 1) reduces your gross pay first. FICA, FITW, SGLI, and other statutory deductions are calculated on the reduced gross pay. If the remaining pay is insufficient to cover your TSP contribution, DFAS may stop the TSP voluntary deduction. You receive a 30-day notice before the stoppage.

I have a child support garnishment, an active TSP contribution, and discretionary allotments. Net pay is short this month. What gets paid?

Per Table 52-1, the priority is.

1. Statutory deductions (FICA, FITW, SGLI) - Priority 2 and 3.
2. Child support garnishment - Priority 5.
3. TSP - Priority 13.
4. Discretionary allotments - Priority 14.

Higher priorities collect first. If pay is insufficient, the lower-priority items are reduced or stopped. Child support is fully paid. TSP and allotments may be reduced.

DFAS is initiating an involuntary stop on my TSP. Do I get notice?

Per Chapter 52 paragraph 1.1, yes. You receive 30 days' notice that you must voluntarily change your TSP contribution or discretionary allotment. If you do not change them, DFAS initiates the stop. The notice specifies when the change appears on your military pay account.

I have an IRS tax levy and I recently started a discretionary allotment. Which gets collected first?

Per Table 52-1 Note 5, if the date of the tax levy is earlier than the effective date of the allotment, the tax levy is collected before the allotment. This is a date-based override of the standard priority sequence.

I am separating with a voluntary debt repayment to DFAS. What happens at separation?

Per Note 4, voluntary repayments become involuntary at separation. The debt collection moves from Priority 11 to Priority 4 (involuntary repayment of indebtedness to the United States). The amount is collected from your final pay (including separation pay if applicable) at the higher priority.

Why does TSP rank below garnishments and bankruptcy in priority?

Per Chapter 52 Table 52-1, TSP is voluntary deduction (Priority 13). Voluntary deductions rank below mandatory and court-ordered obligations (Priorities 1-12). This protects creditors and ensures statutory and court-ordered obligations are satisfied even when pay is short.

Where to Go for Help

Routing by Issue

• Verify the priority sequence is being applied correctly during a constrained-pay month. Coordinate with your S-1 and DFAS Marine Corps Pay.
• DFAS-initiated voluntary stoppage notices. Respond within 30 days to make voluntary changes through MyPay.
• Indebtedness notification under Volume 16. Coordinate with your S-1 and the unit Staff Judge Advocate for legal review.
• Bankruptcy court orders affecting priority. Coordinate with the DFAS Garnishment Law Directorate and the unit SJA.
• LES corrections for priority sequence errors. Your S-1 routes through DFAS Marine Corps Pay.
• DFAS Marine Corps Pay direct contact. Phone 1-888-332-7411 (DSN 312-571-9450 from overseas).

Where to Go Next on This Site

• Pay and Entitlements landing page lists all the pay topics.
• Allotments covers the broader allotment framework including discretionary allotments and garnishments.
• Pay Problems and Fixes covers the LES error recovery flow including recoupment.
• TSP and Savings covers TSP contributions which fall to Priority 13.
• Court-Martial and NJP Pay Impact covers forfeitures which take Priority 1.
• Bankruptcy and Pay covers bankruptcy court orders that may modify priority.
• Federal Tax Withholding covers FITW and the IRS tax levy framework.

Related Roles

• Leaders coach Marines facing constrained-pay situations to understand which deductions will protect (statutory, court-ordered) and which may be reduced (voluntary TSP, allotments).
• Admin at S-1 supports priority-related LES questions and routes corrections through DFAS Marine Corps Pay.
• Commanders endorse Marines' financial recovery actions during constrained-pay periods.

The priority of deductions matters when pay is insufficient to cover everything. The 17-level priority in Table 52-1 protects statutory and court-ordered obligations first. Voluntary deductions like TSP and discretionary allotments fall to lower priorities and may be reduced or stopped by DFAS to satisfy higher obligations. The 30-day voluntary-change notice gives the Marine an opportunity to manage the impact.