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 Nevada, when calculating child support payments, the income of a military parent includes more than just their base salary. According to Nevada law, specifically NRS 125B.070, income for the purposes of determining child support can include various forms of non-taxable income. This means that housing allowances, base housing benefits, meal allowances, and hazard pay that a military parent receives are considered part of their income even though these are not taxed 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 service member's pay and leave status, and is used to accurately assess their total income. Courts in Nevada will use the LES, among other documentation, to ensure that all relevant forms of compensation are included in the calculation of child support obligations to fairly support the child's needs.