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 Washington State, when calculating child support payments, the income of a military parent includes more than just their base salary. Washington law recognizes that military pay consists of various components, such as basic allowance for housing (BAH), basic allowance for subsistence (BAS), and sometimes hazard pay, which are provided in addition to the base salary. Although these allowances are not taxed by the IRS and do not appear on tax returns, Washington courts typically consider them as income for the purpose of determining child support obligations. The military parent’s Leave and Earnings Statement (LES) is a crucial document in this process, as it provides a detailed record of the service member's monthly pay and leave status. This statement is used to accurately assess the total income of the military parent, ensuring that child support calculations are fair and reflective of the parent's actual economic situation.