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 Maryland, when calculating child support obligations, the income of a military parent includes more than just their base salary. Maryland courts consider various forms of non-taxable income that military personnel receive, such as housing allowances, base housing benefits, and food allowances, as part of the parent's income for child support calculations. These in-kind benefits are included even though they are not taxed by the IRS and do not appear on the military parent's tax return. The military parent’s Leave and Earnings Statement (LES), which provides a detailed record of pay and leave status on a monthly basis, is utilized to ascertain the full scope of a military parent's income. This comprehensive approach ensures that child support payments are based on the actual economic benefit received by the military parent, thereby aiming to meet the child's needs fairly.