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 New York, when calculating child support obligations, the court considers a military parent's total income, which goes beyond just the base salary. This includes allowances for housing, food, and other non-taxable benefits that military personnel receive. Although these allowances are not taxed by the IRS and do not appear on tax returns, New York courts typically include them as income for the purposes of determining child support. The military parent’s Leave and Earnings Statement (LES) is a key document in this process, as it provides a detailed record of the service member's pay and leave status, and is used to assess their financial situation accurately. The LES helps ensure that all relevant forms of compensation are accounted for when establishing a fair child support arrangement.