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 California, when calculating child support, the court considers all sources of income available to the parents, which includes the unique aspects of military pay. The state follows the guidelines set forth by the California Family Code, which defines income broadly to encompass most forms of compensation. For a military parent, this means that while their base salary is included, other forms of non-taxable income such as housing allowances, in-kind compensation like base housing, food allowances, and hazard pay are also considered as part of their income for the purpose of calculating child support. The military parent’s Leave and Earnings Statement (LES) is a critical document in this process as it provides a detailed account of the service member's pay and allowances. The LES is used to accurately assess the military parent's total income, ensuring that child support calculations are based on a comprehensive view of their earnings, not just the taxable income reported to the IRS.