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 Illinois, when calculating child support obligations, the income of a military parent is determined in accordance with the Illinois Marriage and Dissolution of Marriage Act. This Act requires the inclusion of various forms of compensation in the calculation of gross income, which is used to determine child support payments. While the military parent's base salary is a primary consideration, other forms of non-taxable income such as housing allowances, meal allowances, and hazard pay are also factored into the calculation. These allowances, although not taxed by the IRS, are considered part of the military parent's total income for the purpose of calculating child support. The military parent’s Leave and Earnings Statement (LES) is a key document that provides detailed information about their pay and allowances, and it is used as evidence of income in child support proceedings. Illinois courts will examine the LES, along with other relevant information, to accurately assess the military parent's income and ensure that child support obligations are fairly determined.