What Income Counts for Alaska Child Support
Alaska counts total income from all sources, minus the deductions listed in Civil Rule 90.3, such as taxes, mandatory retirement and the parent’s own health insurance within caps. If a parent is voluntarily and unreasonably unemployed or underemployed, the court can base support on potential income.
Total income from all sources
Rule 90.3(a)(1) starts from the parent’s total income from all sources. The Alaska Court System’s self-help guidance says that generally includes any and all income or payments, such as wages, disability, Social Security disability and unemployment, employer in-kind benefits like meals, housing or transportation, and non-taxable military allowances for quarters and rations, but not income from need-based public benefit programs such as ATAP, TANF or SSI, and not one-time lump-sum payments. Income for tax purposes does not equal income for child support purposes (Alaska Court System: Calculate Child Support).
Self-employment income
For a self-employed parent, income is gross receipts minus the ordinary and necessary expenses required to produce it, and depreciation is treated differently than it is for taxes. The court system points readers to the Commentary to Civil Rule 90.3 for the detail.
What can be deducted
The deductions are listed in Rule 90.3(a)(1): income and payroll taxes, mandatory union dues, mandatory retirement contributions, voluntary tax-deferred retirement contributions (mandatory plus voluntary may not exceed 7.5% of total income), support paid for prior relationships, 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 (capped at 10% of total income) and life insurance premiums (capped at $1,200 a year, allocated pro rata if the policy lists other beneficiaries). For example, a parent earning $48,000 a year who pays $6,000 a year for his own health insurance can deduct only $4,800, which is 10% of income.
Potential income for a parent who earns less than he or she could
Rule 90.3(a)(4) lets the court calculate child support on potential income if a parent is voluntarily and unreasonably unemployed or underemployed. The court looks at the totality of circumstances, including whether the reduced income is temporary, whether it results from economic factors or purely personal choices, and how far the children will ultimately benefit. To set the amount, it considers the parent’s assets, standard of living, literacy, employment and earnings history, job skills and education, age and health, criminal record or other employment barriers, record of seeking work, the local job market and prevailing local earnings. The court may also impute income to non-income or low-income producing assets.
When potential income cannot be imputed
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 (Rule 90.3(a)(4)).
Documenting income
Each parent must file a sworn statement of adjusted annual income and its components (Form DR-305) with the first pleading, a motion to modify or a response to one, with documentation of income and deductions. Once a year, a parent can ask the other in writing for documents such as tax returns and recent pay stubs, which must be provided within 30 days (Rule 90.3(e)). To see the effect of your numbers, use the Alaska child support calculator.
Frequently asked questions
What counts as income for Alaska child support?
Total income from all sources, which the court system says generally includes wages, disability, unemployment, employer in-kind benefits and non-taxable military allowances, but not need-based benefits such as ATAP, TANF or SSI, and not one-time lump sums.
Can Alaska impute income to a parent who quits a job?
Yes, if the parent is voluntarily and unreasonably unemployed or underemployed. The court looks at work history, qualifications, job opportunities and the other factors in Rule 90.3(a)(4).
Is income imputed to a parent caring for a baby?
Not if the parent is caring for a child under two years of age to whom the parents owe a joint legal responsibility, or is physically or mentally incapacitated.
How is self-employment income figured in Alaska?
Gross receipts minus the ordinary and necessary expenses required to produce the income, with depreciation treated differently than for taxes.
Can I deduct my health insurance premiums in Alaska?
Yes, for your own coverage only, up to 10% of your total income. The children's coverage is allocated separately.
Official sources
A local family law attorney can review your situation — many offer a free consultation.
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.