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 Louisiana, when calculating child support, the court considers all income of the parents, which can include wages, salaries, commissions, and in the case of a military parent, non-taxable income such as housing allowances and in-kind compensation. Although the IRS does not tax military housing and food allowances, Louisiana law recognizes that these benefits have monetary value and contribute to the overall resources available to the military parent. Therefore, these allowances are typically included in the calculation of a military parent's income for child support purposes. 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 to assess their total income. The LES serves a similar function to a civilian pay stub and is a reliable source for determining income for child support calculations. It is important for an attorney advising on such matters to carefully review the LES and any other relevant benefits received by the military parent to ensure an accurate determination of income for child support purposes.