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 Georgia, when calculating child support obligations for a military parent, the court considers various forms of military pay beyond the base salary. This includes housing allowances, in-kind compensation such as base housing and meals, and hazard pay. Although the IRS does not tax military housing and food allowances, and thus they do not appear on tax returns, Georgia courts typically include these benefits as income for child support calculations. The military parent’s Leave and Earnings Statement (LES) is a key document used to assess the full scope of their income. The LES provides detailed information about the military parent's pay and leave status on a monthly basis, functioning similarly to a civilian pay stub. It is used to accurately determine the military parent's income, ensuring that child support payments are fair and reflective of the parent's true financial capacity.