How Alaska Calculates Child Support Under Civil Rule 90.3

By the FigureMyTax Editorial Team · How we calculate

Alaska calculates child support as a percentage of the paying parent’s adjusted annual income: 20% for one child, 27% for two, 33% for three and 3% more for each additional child. Income above $138,000 is outside the formula unless the court decides otherwise, and the minimum order is $50 a month.

Step 1: Adjusted annual income

Rule 90.3(a)(1) starts with the parent’s total income from all sources and subtracts: mandatory deductions such as income taxes, Social Security and Medicare, mandatory union dues and mandatory retirement contributions; voluntary contributions to a tax-free or tax-deferred retirement plan, but only up to the point where mandatory and voluntary contributions together equal 7.5% of total income; child or spousal support from other relationships that is required by a court or administrative order; in-kind support for prior children; work-related child care for the children in the order; the parent’s own health, dental and vision premiums, up to 10% of total income; and life insurance premiums for policies that name the children or the other parent, up to $1,200 a year. Deductions for tax purposes are not the same as deductions under the rule.

Step 2: The low-income adjustment

A parent with total annual income of $30,000 or less uses the lesser of two figures: the amount after the deductions above, or total income minus $7,500 (Rule 90.3(a)(5)). A parent earning $25,000 with only $6,000 of deductions therefore has an adjusted income of $17,500, not $19,000.

Step 3: The percentage

The adjusted income is multiplied by 20% for one child, 27% for two children, 33% for three children and an extra 3% for each additional child (Rule 90.3(a)(2)). Four children is 36%, five is 39% and six is 42%.

Step 4: The $138,000 cap and the $50 minimum

The percentage does not apply to adjusted income above $138,000; the court may add to the award above that level only if it is just and proper (Rule 90.3(c)(2)). The minimum order is $50 a month ($600 a year), except for the extended visitation credit and shared custody (Rule 90.3(c)(3)).

A worked example

A parent has total income of $72,000, pays $15,000 in income and payroll taxes, has a mandatory retirement contribution of $3,600 and makes a voluntary tax-deferred contribution of $2,400, and pays $3,000 a year for his own health insurance. The other parent has primary custody of two children.

The Alaska child support calculator reproduces this example when you enter the same numbers and set the share of the year with you to 0%.

Health insurance and medical costs sit outside the percentage

The court addresses the children’s health insurance separately: it requires coverage if available at a reasonable cost (presumed reasonable at 5% or less of the parent’s adjusted income), splits the cost equally unless it orders otherwise, and splits reasonable uncovered health care expenses equally, with expenses above $5,000 in a calendar year allocated by the parties’ relative finances (Rule 90.3(d)). If the children live with each parent a large share of the year, see shared custody child support in Alaska.

Frequently asked questions

Official sources

• Alaska Civil Rule 90.3
• Alaska Court System: Calculate Child Support
• Form DR-305, Child Support Guidelines Affidavit

This is general information, not legal advice. It is based on the cited Alaska statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Alaska attorney.