In any divorce proceeding, financial transparency is critical. This is especially true when one party is a service member whose income is structured differently from that of civilians. Unlike a traditional paycheck, military pay includes multiple components—base pay, allowances, special duty pay, bonuses, tax exemptions—all of which must be considered when determining alimony, child support, and equitable distribution. The document that reflects all of this is the Leave and Earnings Statement (LES).
The LES is the cornerstone of income verification in a military divorce. It details every facet of a service member’s compensation and is relied upon by courts, attorneys, and mediators when calculating support obligations or dividing marital assets. A skilled Tampa military divorce lawyer understands how to read, interpret, and present the LES in court to ensure that all income is properly accounted for and that the final orders are fair, enforceable, and in accordance with Florida law.
This post explores how the LES is used in Florida family law proceedings involving military personnel, why it matters, and what to look for when using this document to prove income in court.
What Is a Leave and Earnings Statement?
The LES is the military equivalent of a civilian pay stub. Issued monthly by the Defense Finance and Accounting Service (DFAS), it outlines a service member’s gross pay, deductions, allowances, and net pay. It also includes important non-financial data such as:
- Dates of service,
- Rank and pay grade,
- Duty station,
- Leave balance,
- Tax withholdings,
- Thrift Savings Plan (TSP) contributions,
- Allotments and entitlements.
The LES is updated monthly and reflects all compensation received during that period, making it an essential tool for accurately documenting income in a military divorce. A Tampa military divorce lawyer uses the LES as the foundation for calculating income in child support, spousal support, and property division matters.
Why the LES Is So Critical in Florida Divorce Cases
Florida requires full financial disclosure in every divorce. Parties must file a Financial Affidavit listing all income sources, including regular pay, bonuses, investments, rental income, and benefits. For service members, the LES is the best—and often only—comprehensive source of truth.
Key reasons the LES is indispensable:
- It captures all income components (taxable and non-taxable),
- It details temporary pay (such as hazard pay) and recurring entitlements (like BAH and BAS),
- It reflects voluntary and involuntary deductions (e.g., child support, TSP),
- It proves active-duty status, length of service, and deployment history,
- It helps establish residency and domicile in military jurisdiction disputes.
A Tampa military divorce lawyer will often request several months of LES statements to establish a full income history, particularly if the service member is deployed, receives incentive pay, or has inconsistent income due to PCS orders.
Components of the LES That Affect Divorce Proceedings
The LES includes multiple fields, each of which can have an impact on the outcome of a divorce. Understanding these categories is essential for building a comprehensive and accurate financial picture.
1. Base Pay
This is the fixed monthly salary determined by the service member’s rank and years of service. It forms the foundation of military compensation and is always considered income for child support and alimony calculations in Florida.
2. Basic Allowance for Housing (BAH)
BAH is a non-taxable allowance intended to offset the cost of housing. It varies based on:
- Geographic location,
- Rank,
- Dependent status.
Despite being non-taxable, BAH is counted as income in Florida family law cases. It often represents a significant portion of a service member’s total compensation. A Tampa military divorce lawyer ensures this amount is included in income calculations and not overlooked.
3. Basic Allowance for Subsistence (BAS)
BAS is another non-taxable allowance, provided to cover food expenses. While smaller than BAH, it is still income under Florida’s child support guidelines.
4. Incentive and Special Duty Pay
Depending on the service member’s role, they may receive extra pay for:
- Flight status,
- Sea duty,
- Submarine duty,
- Hazardous assignments.
These are typically variable and may be overlooked if the court only examines a base pay figure. A Tampa military divorce lawyer reviews LES entries for special pay to capture full income.
5. Deployment Pay and Combat Zone Tax Exclusion (CZTE)
When a service member is deployed to a combat zone, they may receive:
- Imminent danger pay,
- Hostile fire pay,
- Family separation allowance,
- Tax exclusions.
These payments can temporarily inflate a service member’s net income, and courts need to know whether this income is ongoing or temporary. An experienced Tampa military divorce lawyer can explain these distinctions to the court.
6. Thrift Savings Plan (TSP)
The LES records any contributions to the service member’s TSP. These retirement accounts are divisible marital assets and must be identified early in the case. Contributions also affect net income and may need to be factored into support calculations.
7. Deductions and Allotments
The LES lists:
- Federal tax withholdings,
- SGLI (life insurance),
- TSP contributions,
- Child support or alimony (if already ordered),
- Garnishments or repayments.
These deductions do not reduce gross income but are essential to understanding net pay. A Tampa military divorce lawyer interprets these line items accurately to prevent under- or overestimation of available income.
Using the LES to Establish Support Obligations
Florida’s child support guidelines are based on the combined net monthly income of both parents. To apply these guidelines accurately for military families, the LES must be carefully analyzed.
Steps include:
- Determine gross income: Add up all components of pay, including base pay, allowances, and bonuses.
- Deduct allowed expenses: Taxes, health insurance, union dues, and mandatory retirement contributions.
- Calculate net income: Apply Florida’s statutory formula to determine the required child support amount.
A Tampa military divorce lawyer ensures the court receives a clear, well-supported calculation using LES data, preventing disputes or misapplications of the guidelines.
LES and Alimony in Florida Military Divorce
Alimony in Florida is based on need and ability to pay. The LES provides the necessary evidence for both.
- Need: The recipient spouse may point to the LES to show the military spouse’s high level of income through allowances and special pay.
- Ability to pay: The payer may use LES deductions to show existing obligations that reduce available funds.
The court considers net income and actual disposable income, making the LES essential to alimony awards. A Tampa military divorce lawyer uses LES figures alongside financial affidavits to construct a full narrative.
LES in Equitable Distribution
The LES doesn’t just reveal income—it helps identify assets and entitlements. For example:
- TSP contributions may reflect growing marital assets,
- Allotments to savings or investment accounts may reveal hidden assets,
- SGLI (life insurance) can indicate marital insurance coverage that needs to be addressed in final orders.
In cases involving overseas pay or housing, the LES may also reveal unreported in-kind benefits that affect the distribution of property or debts.
A Tampa military divorce lawyer uses LES data to track every dollar earned or saved during the marriage and argues for equitable, not just equal, division.
LES in Residency and Jurisdiction Disputes
The LES includes the State of Legal Residence, which may help establish jurisdiction for filing a divorce in Florida. When a service member claims Florida as their domicile but is stationed elsewhere, the LES serves as evidence of continued Florida residency.
This is crucial when:
- Disputes arise over which state can issue or modify orders,
- Jurisdiction is contested based on physical location,
- Child custody cases involve multiple states or overseas deployments.
A Tampa military divorce lawyer can use the LES to assert jurisdiction and keep the case within Florida courts.
Challenges and Common Mistakes in Using the LES
Even with the LES in hand, mistakes can be made:
- Failing to include non-taxable income like BAH and BAS,
- Misclassifying temporary duty pay as permanent income,
- Ignoring deductions that are voluntary (such as private savings),
- Relying on a single LES without reviewing historical pay patterns,
- Overlooking in-kind benefits, such as free housing or meals.
These errors can cause inaccurate child support orders, unfair alimony rulings, and improper division of marital assets. A Tampa military divorce lawyer reviews multiple LES statements and supplements them with additional military documentation for accuracy.
How Many LES Statements Should You Review?
In most cases, reviewing 12 months of LES data is ideal. This provides:
- A seasonal overview (including deployments, tax changes, etc.),
- A clearer view of temporary vs. permanent income,
- A record of bonuses or intermittent pay,
- Documentation of recent duty station changes.
This timeline helps ensure that the court does not base its calculations on an anomalous month. A Tampa military divorce lawyer will include this review as part of comprehensive discovery.
LES and Imputation of Income
In cases where a service member is voluntarily underemployed or has transferred to the Reserves, the LES can help show:
- Prior income levels,
- Reduction in hours or pay,
- Intentional efforts to avoid support obligations.
This can lead to imputed income, where the court bases support calculations on the income the service member should be earning rather than what they actually report.
A Tampa military divorce lawyer uses prior LES records to challenge underreporting and request fair imputation.
LES in Post-Judgment Modification Cases
After a divorce is final, support obligations may need to be modified. The LES is critical in proving:
- Increase or decrease in income,
- Changes in duty station affecting allowances,
- Loss of special pay or bonuses,
- Retirement or separation from service.
Whether you’re requesting an increase in child support or seeking a reduction in alimony, the LES remains the most relevant and reliable source of updated military income.
A Tampa military divorce lawyer will request updated LES documents during modification proceedings and submit them as evidence to support the petition.
Using the LES in Settlement Negotiations
Many divorces settle out of court, and having accurate income documentation is critical for:
- Informal negotiations,
- Mediation,
- Drafting marital settlement agreements.
When the service member’s LES is included in negotiations:
- Misinformation is reduced,
- Financial discussions are more transparent,
- Property and support terms are based on verifiable data.
A Tampa military divorce lawyer will incorporate LES language into settlement documentation to ensure enforceability.
FAQ: LES and Income Proof in Florida Military Divorce
Q: Is BAH listed on the LES?
A: Yes. It appears in the entitlements section and is considered income for Florida support calculations.
Q: How many LES statements do I need for my divorce case?
A: At least 6–12 months of LES records are recommended for an accurate income history.
Q: Does the court consider non-taxable pay like BAS?
A: Yes. Florida includes all income, whether taxable or not, in support calculations.
Q: Can the LES be used to prove residency in Florida?
A: Yes, the LES lists the State of Legal Residence, which helps establish Florida domicile for jurisdiction.
Q: What if the LES shows a bonus or special pay?
A: It must be included in income for the month received and considered in property division.
Q: Does the LES show child support already being paid?
A: Yes. It shows deductions for existing obligations, which may offset future calculations.
Q: Is the LES enough on its own to calculate child support?
A: It’s a starting point. A Tampa military divorce lawyer will also consider expenses, overnights, and guidelines.
Q: What if the service member doesn’t provide their LES?
A: Your attorney can subpoena the records or request them through formal discovery.
Q: Can the LES help in alimony disputes?
A: Absolutely. It provides a detailed view of income, benefits, and deductions relevant to spousal support.
Q: Should I review the LES if we’re trying to settle outside court?
A: Yes. The LES should always be reviewed before finalizing any financial agreement.
The McKinney Law Group: Trusted Tampa Divorce Counsel for Military Service Members and Spouses
Military divorce comes with distinct concerns—from deployments to benefits distribution. At The McKinney Law Group, we provide experienced and honest legal guidance to ensure Tampa’s military families are protected every step of the way.
Our team can help you:
✔ Navigate division of military retirement and healthcare benefits
✔ Resolve time-sharing issues with an eye toward duty schedules
✔ Understand your rights under Florida and federal military law
✔ Coordinate jurisdiction for cases involving multiple locations
✔ Establish a strong foundation for life after divorce
For reliable military divorce representation, call 813-428-3400 or email [email protected].