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 Alabama, when calculating child support payments for a military parent, the court considers various forms of military pay beyond the base salary. This includes housing allowances, in-kind compensation such as base housing and meals, and hazard pay. Although the IRS does not tax military housing and food allowances, and thus they do not appear on tax returns, Alabama courts typically include these benefits as income for the purpose of determining child support. The military parent’s Leave and Earnings Statement (LES) is a key document used to ascertain the full scope of a military parent's income. The LES provides detailed information about the service member's pay and leave status on a monthly basis and serves as an essential tool in accurately assessing the military parent's income to establish fair child support obligations.