Finance/Disbursing Officials

Defense Finance
and Accounting Service
Providing payment services of the U.S. Department of Defense

Information for Finance/ Disbursing Officials

A waiver is an act of the government to intentionally relinquish its claim against an individual for a debt resulting from erroneous payments of wages or allowances.  Financial hardship is not a consideration for waiver.  Military claimants must submit a waiver application to DFAS within 5 years of the date the debt was discovered by a pay official.

A remission  is for military members or former military members who have a debt that was incurred on active duty after October 7, 2001.  Financial hardship, as well as other emotional aspects, may be considered for remission.  DFAS no longer has authority to process remissions for any of the military services.

Remission requests are processed by their respective agencies as noted below:


Remission applications for the Army are completed on DA Form 3508 and should be forwarded, along with a notarized sworn statement (DA Form 2823), and all supporting documentation, to the following address:

Human Resources Command (HRC)
REmissions or Cancellation of Indebtedness
1600 Spearhead Div Ave., Dept 334
FT Knox, KY  40121-5303

For additional information, please refer to AR 600-4.

Air Force

Remission applications for the Air Force are completed on DD Form 2789 and should be forwarded, along with all supporting documentation, to the following address:

Air Force Financial Services Center
ATTN: Remission Branch
2700 Doolittle Drive
Ellsworth AFB SD 57706

For additional information, please refer to AFMAN 65-116V.

Marine Corps

Remission applications for the Marine Corps are completed on DD Form 2789 and should be forwarded, along with all supporting documentation to Headquarters Marine Corps through DTMS.


Remission applications for the Navy are completed on DD Form 2789 and should be forwarded, along with all supporting documentation, to the following address:

Military Pay & Compensation Branch
701 S. Courthouse Rd.
Arlington,  VA  22204

Examples of Waivers and Remissions

Remissions and Waivers are granted based upon different subsections of the U.S. Code, depending on the status of the member.  Examples are:

10 U.S.C §2774 for Military Members Waivers
32 U.S.C §716 for National Guard Members
10 U.S.C §6161 for Navy and Marine Corps Remissions

A request for waiver must be completed using the DD Form 2789 (Remission/Waiver of Indebtedness Application ).

How to send in an application

Send all documents you have pertaining to the debt such as:
  • Forms which authorized the payments which caused the debt
  • Leave and Earnings Statements (LESs)
  • Enlistment/bonus contracts
  • Memo’s
  • E-mail traffic

What to include with the members application

You should send any documents you have pertaining to the debt (See all documents listed on our Member’s Page).
  • Forms that authorized the payments, which caused the debt 
  • Leave and earnings statements (LESs) – 1 month prior to and 1 month after debt period
  • If there has been a formal investigation which concludes the debt was the result of fraud you must include the report and all exhibits referenced in the report.
  • Please support or justify your recommendation for approval or denial in block 29

How to complete the Debt Computation

Debt computations must conform to the format as outlined in block 24 of the DD Form 2789.  However, more complex or involved debt computations should be included on a separate page(s) and include the following:

Type of Entitlement (BAH, FSA, CSB, SEB, SRB, SWOCP, etc.)

  • Dates entitlement received – broken down by month – especially important with entitlements that can vary month to month, and for months where partial payments were received.
  • Was paid amount – this is the amount of money the member received on their LES for the entitlement they received erroneously.
  • Should be paid amount – this is what they should have received.  This could be zero ($0.00), or if entitled to a lesser amount should be that number, i.e. BAH-Diff vs. BAH-D amounts.
  • Difference – is the difference between what they received and should have received amounts.

Examples, downloadable Excel worksheets and additional requirements regarding debt computations are available on the Debt Computation and Common Errors pages.

Send completed applications to:

8899 East 56th Street
Department 3300 (Remissions/Waivers)
Indianapolis, IN 46249-3300

Page updated March 9, 2015.