# Volume 7A, Chapter 52: Priority of Pay Deductions and Collections
Direct Answer: Volume 7A, Chapter 52 establishes the priority sequence for pay deductions and collections applied to military member compensation.
Key Elements:
Chapter 52 contains Table 52-1, which defines the priority order for applying deductions to member pay [FMR Volume 7A, Chapter 52]. This table governs the sequence in which various deductions—including taxes, debts, and other collections—are processed against a member's pay account [FMR Volume 16, Chapter 3 para 3.9.6.1].
Recent substantive updates to Chapter 52 (as of May 2025) added "Health Care Flexible Spending Account" contributions to priority 15 [FMR Volume 7A, Chapter 52].
The priority table is also referenced when processing IRS tax levies; disbursing officers must consider higher precedence deductions listed in Table 52-1 before honoring levy requests [FMR Volume 7A, Chapter 44 para 3.2.2.1].
For separation and final pay processing, Chapter 52 coordinates with Chapter 35 on disability severance pay taxation [DAFMAN 65-116V1 para 52.10.2].
Unofficial — answered from indexed publication text, which may be incomplete or out of date. Your MAJCOM/unit supplement may be stricter. Verify the official PDF before acting or writing a finding.
DAFMAN 65-116V1 para 52.10.2.1, p. 255 (effective/current as of 2025-08-08)ustment pay, variable separation incentive, selective separation bonus, lump sum leave sold, and any other separation pay due the member. 52.10.2. Disability severance pay is included in the FID PQ61 generated by DJMS. This amount is based upon data furnished in the separation transaction. DJMS is to tax disability severance pay for members with a continuous active service date of 25 Sep 1975 or later, per DoD 7000.14-R, Volume 7A, chapter 35. 52.10.2.1. If disability severance pay was taxed and the member meets the exception criteria in DoD 7000.14-R, Volume 7A, chapter 35, notify AFPC-OL IN by message and request an IRS Form W-2C. Do not make a payment for taxes that are to be refunded. AFPC-OL IN is to make a supplemental payment when tax reports to IRS or state are reconciled and IRS F
CFETP 3F0X1 para 8.7 (effective/current as of 2026-03-18)1, Ch 56 - A B 8.4.2. SGLI TR: DoDFMR 7000.14-R Vol 7A Ch 47; AFMAN 65-116, Vol 1, Ch 63 - A B 8.4.3. Armed Forces Retirement Home (AFRH) TR: DoDFMR 7000.14-R Vol 7A Ch 46 - A B 8.5. Duty Status 8.5.1. Leave TR: AFMAN 65-116, Vol 1, Ch 43, DAFI 36- 3802 Ch 5, TF-Duty Status PSDG - A B 8.5.2. AWOL TR: AFMAN 65-116, Vol 1, Ch 43, DAFI 36- 3802 Ch 2 & Ch 8, TF-Duty Status PSDG - A B 8.5.3. Confinement TR: AFMAN 65-116, Vol 1, Ch 43, DAFI 36- 3802 Ch 2 & Ch 8, TF-Duty Status PSDG - A B 8.6. Final Pay Military Retirement and Separation TR: AFMAN 65-116, Vol 1, Ch 52; DoDFMR 7000.14-R Vol 7A Ch 35 - A B 8.7. Court Martials/NJP TR: DoDFMR 7000.14-R, Vol 7A, Ch 48 & 49; AFMAN 65-116, Vol 1, Ch 67. TF-Adverse Actions PSDG 8.7.1. Fines - A B 8.7.2. Forfeitures - A B 9. AFJQS/AFQTP/RESOURCES APPLICA
USAFEI 51-706 IP (effective/current as of 2019-12-18)ountry Representative USAFE Liaison Agent USAREUR Liaison Agent CNE-C6F Liaison Agent Austria CG, USAREUR/7A APO AE 09014 Army Attaché USDAO Vienna Department of State Pouch Room Washington, DC 20520 Belgium CG, USAREUR/7A APO AE 09014 Commander, USAG Benelux (NSSG) APO AE 09708 52 FW/JA Unit 3680, Box 205 APO AE 09126 Naval Attaché American Embassy Brussels APO AE 09724 Bulgaria CG, USAREUR/7A APO AE 09014 TBD TBD Cyprus COMUSAFE APO AE 09094 U.S. Defense Attaché American Embassy Nicosia, Cyprus FPO AE 09836 HQ USAFE/JAI Unit 3050, Box 100 APO AE 09094 Army Attaché American Embassy Nicosia APO AE 09530 Czech Republic CG, USAREUR/7A APO AE 09014 TBD TBD Denmark COMUSAFE APO AE 09094 Defense and ALUSNA American Embassy Copenhagen APO AE 09716 Air Force Attaché American Embassy Copenhagen AP
No supplement passage retrieved — check the supplement chain on the pub page before citing.
DoDI 7770.02 (effective/current as of 2025-12-04)ax year that is subject to State taxes. Reference Table 44-4, Chapter 44 of Volume 7A of DoD 7000.14-R. Formatted in accordance with Paragraph 3.2.b.(5). 9 Signed numeric, implied decimal Y Y Y Y 50 State Taxable Wages Paid Current Month Amount The total pay earned in current month that is subject to State taxes. Reference Table 44-4, Chapter 44 of Volume 7A of DoD 7000.14-R. Formatted in accordance with Paragraph 3.2.b.(5). 9 Signed numeric, implied decimal Y Y Y Y 51 State Tax Withheld Year to Date Amount The amount of taxable wages withheld for State income tax for the current tax year. Reference Table 44-4, Chapter 44 of Volume 7A of DoD 7000.14-R. Formatted in accordance with Paragraph 3.2.b.(5). 9 Signed numeric, implied decimal Y Y Y Y 52 State Tax Withheld Current Month Amount The