MILITARY FAMILY LAW 101: In trying to determine the military parent’s income, it is best not to use a tax return, because some of the income that servicemembers receive is tax-free, and you will be calculating with an amount that is too low. Instead, use the Leave and Earnings Statement (LES), which is similar to a pay stub but more comprehensive. The LES will show you the military parent’s basic pay, housing and other allowances, as well as information about how many dependents the servicemember is claiming and how much accrued leave is available. The IRS does not tax military housing and food allowances, but in most states, child support guidelines include all income, whether it is taxable or not.