Because of the unique nature of military pay, it can be difficult to determine a military parent’s income for purposes of calculating child support payments. In addition to the military parent’s base salary, they may have a housing allowance or live in base housing, and be provided meals and hazard pay. Because the Internal Revenue Service (IRS) does not tax military housing and food allowances, this information will not appear on the military parent’s tax return. But most courts agree that even though this in-kind compensation is not taxable, it should be counted as income when calculating child support obligations.

A military parent’s Leave and Earnings Statement (LES) documents pay and leave status on a monthly basis (similar to a pay stub), and is a good starting point for determining the military parent’s income for purposes of calculating child support obligations.

In Alaska, when calculating child support payments, the income of a military parent includes more than just their base salary. The state recognizes that military pay is unique and includes various allowances and in-kind compensation. Although the IRS does not tax military housing and food allowances, and these are not reflected on tax returns, Alaska courts typically consider these benefits as income for the purpose of determining child support. This means that housing allowances, base housing benefits, meals, and hazard pay should be factored into the calculation. The military parent’s Leave and Earnings Statement (LES), which provides detailed information about their pay and leave status, is used as a reliable document to assess the full scope of a military parent's income. The LES serves a similar function to a civilian pay stub and is a critical piece of evidence in accurately determining child support obligations for military personnel in Alaska.