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 Kentucky, when calculating child support obligations, the income of a military parent includes more than just their base salary. According to Kentucky state statutes, specifically KRS 403.212, the definition of income for child support calculations is broad and encompasses various forms of compensation. This includes allowances for housing and subsistence, even though these are not taxed by the IRS. Kentucky courts typically consider the total compensation received by a military parent, which means that non-taxable benefits such as Basic Allowance for Housing (BAH), Basic Allowance for Subsistence (BAS), and hazard pay should be included in the income calculation for child support. The military parent’s Leave and Earnings Statement (LES) is a key document that provides a detailed account of their pay and allowances, and it is used as a reliable source for determining their total income for child support purposes. It is important for military parents to provide their LES during child support proceedings to ensure an accurate assessment of their financial obligations.