![]() |
|||||
![]() |
|||||
Alaska Child Support Guidelines
Go to another Alaska divorce page...
Calculation of Child Support.
Child support is calculated by multiplying the "adjusted annual income" of the non-custodial parent by a specified percentage."Adjusted annual income" means the parent's total income from all sources minus:
(A) mandatory deductions such as:
(i) federal, state, and local income tax,
(ii) Social Security tax or the equivalent contribution to an alternate plan established by a public employer, and self-employment tax,
(iii) Medicare tax,
(iv) mandatory union dues,
(v) mandatory contributions to a retirement or pension plan;
(B) voluntary contributions to a retirement or pension plan or account in which the earnings are tax-free or tax-deferred, except that the total amount of these voluntary contributions plus any mandatory contributions under item (a)(1)(A)(v) above may not exceed 7.5% of the parent's gross wages and self-employment income;
(C) child support and alimony payments arising from prior relationships which are required by other court or administrative proceedings and actually paid;
(D) child support for children from prior relationships living with the parent, calculated by using the formula provided by this rule; and
(E) work-related child care expenses for the children who are the subject of the child support order.
The percentage by which the non-custodial parent's adjusted income must be multiplied in order to calculate the child support award is:
(A) 20% for one child;
(B) 27% for two children;
(C) 33% for three children; and
(D) an extra 3% for each additional child.
This calculation does not apply in shared, divided, or hybrid custody situations. For those situations, Alaska has a different way of calculating child support. For more information, please see Rule 90.3 of the Alaska Rules of Civil Procedure.
-From Rule 90.3 of the Alaska Rules of Civil Procedure.
Self Employment Income.
Income from self-employment, rent, royalties, or joint ownership of a partnership or closely held corporation includes the gross receipts minus the ordinary and necessary expenses required to produce the income. Ordinary and necessary expenses do not include amounts allowable by the IRS for the accelerated component of depreciation expenses, investment tax credits, or any other business expenses determined by the court to be inappropriate. Expense reimbursements and in-kind payments such as use of a company car, free housing or reimbursed meals should be included as income if the amount is significant and reduces living expenses.-From Rule 90.3 of the Alaska Rules of Civil Procedure.
Potential Income.
The court may calculate child support based on a determination of the potential income of a parent who voluntarily and unreasonably is unemployed or underemployed. A determination of potential income may not be made for a parent who is physically or mentally incapacitated, or who is caring for a child under two years of age to whom the parents owe a joint legal responsibility. Potential income will be based upon the parent's work history, qualifications, and job opportunities. The court also may impute potential income for non-income or low income producing assets.-From Rule 90.3 of the Alaska Rules of Civil Procedure.
Income Excluded from Child Support Calculation.
Means based sources of income such as Alaska Temporary Assistance Program (ATAP), formerly Aid to Families with Dependent Children (AFDC), Food Stamps and Supplemental Security Income (SSI) should not be considered as income. The principal amount of one-time gifts and inheritances should not be considered as income, but interest from the principal amount should be considered as income and the principal amount may be considered as to whether unusual circumstances exist as provided by 90.3(c). Tax deferred dividends and interest earned on pension or retirement accounts, including individual retirement accounts, which are not distributed to the parent are not income. Child support is not income.-From Rule 90.3 of the Alaska Rules of Civil Procedure.
Extended Visitation.
The court may allow the obligor parent to reduce child support payments by up to 75% for any period in which the obligor parent has extended visitation of over 27 consecutive days. The order must specify the amount of the reduction which is allowable if the extended visitation is exercised.-From Rule 90.3 of the Alaska Rules of Civil Procedure.
Health Care Coverage.
The court shall address coverage of the children's health care needs and require health insurance for the children if insurance is available to either parent at a reasonable cost. The court shall consider whether the children are eligible for services through the Indian Health Service (or any other entity) or other insurance coverage before ordering the obligor to provide health care coverage through insurance or other means. The court shall allocate equally the cost of this insurance between the parties unless the court orders otherwise for good cause. An obligor's child support obligation will be decreased by the amount of the obligee's portion of health insurance payments ordered by the court and actually paid by the obligor. A child support award will be increased by the obligor's portion of health insurance if the obligee is ordered to, and actually does obtain and pay for insurance.The court shall allocate equally between the parties the cost of reasonable health care expenses not covered by insurance unless the court orders otherwise for good cause.
Deviation from Child Support Guidelines.
The court may deviate from the child support guidelines for good cause upon proof by clear and convincing evidence that manifest injustice would result if the support award were not varied. Good cause may include a finding that unusual circumstances exist which require variation of the award in order to award an amount of support which is just and proper for the parties to contribute toward the nurture and education of their children. The court shall consider the custodial parent's income in this determination.
Waiver of Child Support.
An agreement to waive past or future child support, made between an obligor and a person who is entitled to receive support on behalf of an obligee, is not enforceable unless the agreement is put in writing at the time the agreement is made; and the agreement is signed at the time it is made by both the obligor and the person acting for the obligee. In a separation, dissolution, or divorce proceeding, a court may not accept a waiver of support by a custodial parent without proof that the custodial parent can support the needs of the child adequately.-From AS 25.27.065
If your divorce is uncontested, we would love to guide you through the process from beginning to end. Learn more about how our uncontested divorce services can help you through your divorce.
Go to...
General Alaska Divorce Laws
Alaska Alimony Laws
Alaska Child Custody Laws
Alaska Child Support Laws
Alaska Divorce Law and Property Division
© Help Yourself Divorce 2002-2008
IMPORTANT: Help Yourself Divorce is a paralegal service, not a law firm. Please don't rely on this information for legal advice. Seek help from an attorney if you need legal advice.
This information has been summarized from the Alaska statutes. You can find the full-text version of these and other Alaska divorce statutes online here: Alaska Divorce Laws.