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 Colorado, when calculating child support payments, the income of a military parent includes various forms of compensation beyond the base salary. According to Colorado state statutes, in-kind compensation such as housing allowances, base housing benefits, and food allowances should be considered as income even though they are not taxable by the IRS. These allowances are factored into the child support calculations because they reduce the living expenses of the military parent, thereby increasing their ability to pay 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 military parent's pay and leave status, and is used to ascertain the total income for child support purposes. Colorado courts will typically include these non-taxable allowances in the income calculation to ensure a fair and accurate determination of child support obligations.