Jefferson v. Jefferson (Mississippi 2021)

Nontaxable federal payments for military members such as basic allowable housing (BAH), basic allowable subsistence (BAS), cost of living and a clothing allowance are income for child support. The parents filed for divorce. The father was a military member and received benefits on top of his regular salary including BAS, BAH, cost-of-living allowance, and clothing allowance. The father appealed, arguing these benefits should not be counted as income. The court of appeals affirmed. The court cited precedent for including military benefits in gross income. The father earned the payments and the payments assisted the father with his monthly expenses. Therefore, they are income for child support.