Expense reimbursements paid by employers may be considered income for child support or spousal support calculations in a divorce proceeding. The standard to be evaluated is whether the reimbursed expenses are SIGNIFICANT and REDUCE personal living expenses. Examples include monies paid to compensate for cost of living in a foreign country because such monies serve as compensation, which is to fund the parties lifestyle and financial obligations. Also included is the value of free military housing which a previous court held to equate to a 20% increase in the parties gross income. However, a monthly stipend of $52 per month used to defray a parties health insurance expense was included in gross income as it did not meet the standard of being both significant and reducing personal living expenses. If you have any questions about your particular situation, please contact a divorce mediator at Divorce Help Center to discuss your particular situation.