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 Massachusetts, when calculating child support obligations, the income of a military parent includes more than just their base salary. The state recognizes that military pay consists of various components, such as housing allowances, base housing benefits, meal provisions, and hazard pay. Although the IRS does not tax military housing and food allowances, and thus they do not appear on tax returns, Massachusetts courts typically consider these in-kind compensations as part of the military parent's income for child support calculations. The military parent’s Leave and Earnings Statement (LES), which is a detailed record of pay and leave status issued monthly, serves as a crucial document in determining the full extent of a military parent's income. This comprehensive approach ensures that child support payments are based on the service member's entire compensation package, not just the taxable income.