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 Kansas, when calculating child support obligations, the court considers all income and earnings of both parents, which can include wages, salaries, commissions, and other forms of compensation. For military parents, this means that while their base salary is a starting point, other forms of non-taxable income such as housing allowances, subsistence allowances, and hazard pay should also be included in the calculation of child support. Kansas child support guidelines aim to ensure that the child receives a fair amount of support reflective of the parents' financial abilities, including the unique aspects of military compensation. The military parent’s Leave and Earnings Statement (LES) is a critical document in this process as it provides a detailed record of the military parent's pay and allowances. Courts in Kansas will typically use the information from the LES, along with other relevant financial information, to accurately determine a military parent's income for the purpose of calculating child support payments.