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 Rhode Island, when calculating child support payments, the income of a military parent is assessed comprehensively to ensure an accurate determination of their financial capacity. This includes not only the base salary but also additional benefits such as housing allowances, in-kind compensation like base housing, meals, and hazard pay. Although these benefits are not taxed by the IRS and do not appear on tax returns, Rhode Island courts typically consider them as income for the purpose of calculating child support. The military parent’s Leave and Earnings Statement (LES), which provides detailed information on pay and leave status, serves as a crucial document in this process. The LES is akin to a civilian pay stub and is used to establish the full scope of a military parent's earnings and benefits, ensuring that child support calculations are fair and reflective of the parent's true economic situation.