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 Idaho, when calculating child support payments, the income of a military parent is determined by considering various forms of compensation, not just the base salary. This includes housing allowances, in-kind compensation such as base housing, meals, and hazard pay, even though these may not be taxed by the IRS and thus not reflected on tax returns. Idaho courts typically recognize that these forms of non-taxable income should be included in the calculation of child support. The military parent’s Leave and Earnings Statement (LES), which provides detailed information on pay and leave status, is utilized as a reliable document to ascertain the full scope of a military parent's income. The LES serves a similar function to a civilian pay stub and is instrumental in ensuring an accurate and fair assessment of child support obligations.