Calculating a military parent’s income can be rather complex, as unique child support issues arise in Florida military divorces. Income for Florida child support issues is broader compared to what the IRS considers income.

What factors are included in a military divorce’s child support calculation?

Military parents are often surprised to learn that Florida includes their Basic Allowance for Housing (BAH) and Basic Allowance for Subsistence (BAS) when calculating for child support. BAH and BAS are nontaxable for the IRS, but are included in child support calculations.

Florida law allows for food and housing in child support calculations. The nonmilitary parent’s counsel should be aware of BAH and BAS benefits and value these benefits using any of these two methods:

A military parent gets per-diem pay, or allowance “per day” to cover various costs. This can also be included in child support calculations, as long as the per diem reduces the recipient’s living expenses.

When determining military child support, VA disability benefits are also included as child support income. The nonmilitary spouse, however, is not entitled to these benefits during the distribution of assets in a Florida military divorce case.

A military parent’s gross income may increase due to his or her hazard pay and combat zone pay. A military parent’s entire combat pay is not subject to federal income tax. This increased pay is subject to a higher child support obligation, especially if there is a corresponding change in time-sharing due to the military parent’s deployment.

Military divorces and child support calculations and complex and present various unique issues. It is important to seek legal counsel to ensure that your rights are protected and that child support computations are fair.