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 Utah, when calculating child support payments for a military parent, the state considers various forms of military compensation beyond the base salary. According to Utah Code Section 78B-12-203, income for child support purposes includes all earnings and compensation, which can encompass housing allowances, base housing benefits, and hazard pay, even though these may not be taxable by the IRS. The military parent's Leave and Earnings Statement (LES) is a critical document in this process as it provides a detailed account of the military parent's pay and leave status. This statement is used to accurately determine the military parent's income, ensuring that child support calculations are fair and reflective of the parent's true earning capacity, including in-kind compensation.