Every entry in the Defense records system exists because some decision needed a documented basis, and DD Form 1400M is one of those instruments: Statement of Inter-Fund Transactions (EAM), created to Statement of Inter-Fund Transactions (EAM). The reason it carries a DD number rather than a service designation is structural — the Department maintains a single body of forms for matters that arise identically in every service, so that a record created in one component remains intelligible in another.
That decision has consequences you will notice. Because not stated prescribes the form for the Department as a whole, and not stated maintains it on the Department's behalf, the same blank passes between the Army, the Navy, the Air Force, the Marine Corps, the Space Force, the Coast Guard when operating under Defense jurisdiction, the defense agencies and the combatant commands without translation. A clerk in one component reads a record created in another and finds the fields where they expect them.
The edition in force is not stated, carried by the publisher as not stated, and edition discipline is stricter on a Department form than most people expect, precisely because supersession happens everywhere at once. There is no interval during which one service still works from the previous layout while another has moved on.
The sequence printed on the form is the sequence in which a reviewer will read it, and the two should agree. Header data frames every entry below it; the substantive fields depend on that frame; the certification stands at the end because its whole function is to vouch for what came before. Entries made out of sequence commonly contradict entries made earlier.
Verify the printed edition against not stated first. Field structure shifts between editions, and the office that receives your record is reading the current one. That office may sit outside your service, which removes even the informal accommodation you might expect from a colleague who used the old version last month.
Unclear entries are resolved from the printed instructions first and from not stated where the two texts diverge.
Download the form
What you can download: none published here. The form runs unknown pages and asks for approximately unknown entries.
If you find an xfdl file here, its presence is historical. The format belongs to IBM Lotus Forms, which the Department adopted Department-wide for electronic forms and fielded on a scale that makes wholesale removal slow. You need the matching viewer to open it; ordinary pdf software cannot read the format and will say so unhelpfully.
Nothing here is charged for. Published Defense forms are public documents and distribution carries no fee, in any format. One caution about software: fill the form in a desktop pdf application rather than a browser tab. Browser-embedded viewers implement field behaviour inconsistently, and the failure mode is silent loss of everything you entered.
Route the executed form as not stated or local guidance directs, and retain a duplicate first. Cross-component routing is ordinary for DD forms, which is precisely why a personal copy earns its keep: the receiving office may belong to an organization you have no standing to query about a missing document.
Cross-referenced documents are found by series and number, with nothing further required. That the DD sequence is unified across the Department means a cited number identifies one form and no other, which is the practical payoff of centralizing the numbering in the first place.
It helps to see the DA and DD sequences as what they are: separate registries with separate custodians. One serves a single service under a service proponent, the other serves the Department under not stated or an equivalent office, and neither was ever indexed against the other. A number that appears in both systems points to two unrelated documents, which is why reading the prefix comes before reading the digits.
Understanding why editions change explains why checking them is not optional. Revision follows directive reissue, changes in what data is required, and amendments to mandatory notice text — decisions made at Department level and communicated through publication rather than notification. The file you saved does not update itself, so the edition date at download is what you rely on.
The role of this page is narrow and worth stating plainly. It makes a published Defense form available and explains its structure. It does not advise, does not interpret policy for your circumstances, and cannot indicate how any office will treat a completed copy — those judgments rest with the authorities that own the process. Direct such questions to not stated, to the administrative office that services you, or to the authority named in not stated.
Questions and answers
- What is DD Form 1400M?
- Statement of Inter-Fund Transactions (EAM)
- Which edition is current?
- Not stated by the publisher
- Who is responsible for this form?
- Not stated
- In which formats can it be downloaded?
- No file published here