Alaska Child Support Calculator (2025)

How Alaska Calculates Child Support

Alaska uses the Income Shares model for calculating child support, governed by Civil Rule 90.3 of the Alaska Rules of Civil Procedure. Alaska transitioned to the Income Shares model in 2006, moving away from the older percentage-of-income approach. Under the current system, both parents' incomes are considered in the calculation, though the primary custody formula applies a percentage to the non-custodial parent's adjusted annual income.

The Alaska child support system is distinctive in several ways. First, it uses annual rather than monthly income figures for its calculations. Second, it includes the Alaska Permanent Fund Dividend (PFD) as countable income. Third, it provides clear percentage-based calculations that are straightforward to apply: 20% for one child, 27% for two children, and 33% for three children, with 3% added for each additional child beyond three.

The Alaska Child Support Services Division (CSSD), a division of the Alaska Department of Revenue, administers the child support program. CSSD handles establishment of paternity, establishment and modification of child support orders, and enforcement of support obligations. The agency processes approximately 60,000 child support cases annually, making it one of the most active family support agencies in the country relative to population size.

The 2006 Transition to Income Shares

Before 2006, Alaska used a simpler percentage-of-income model that only considered the non-custodial parent's income. The transition to the Income Shares model was driven by the recognition that both parents have a financial obligation to support their children. The new model ensures that children benefit from both parents' incomes proportionally, which is particularly important in shared custody situations.

The transition was significant because Alaska's unique economic conditions, including the Permanent Fund Dividend, seasonal employment in fishing and tourism, and higher-than-average cost of living, required a flexible yet fair system. Civil Rule 90.3 was designed to address these Alaska-specific factors while maintaining consistency with the Income Shares approach used by most other states.

Understanding Civil Rule 90.3

Civil Rule 90.3 is the definitive legal framework for child support calculations in Alaska. The rule establishes a clear, formulaic approach to calculating child support obligations while providing courts with the flexibility to deviate when strict application would produce an unjust result.

The rule operates on the principle that a parent's child support obligation should be proportional to their income and the number of children requiring support. For primary custody situations, where one parent has physical custody for more than 70% of overnights, the calculation is straightforward: the non-custodial parent's adjusted annual income is multiplied by the applicable percentage.

Structure of Rule 90.3

Civil Rule 90.3 is organized into several subsections that address different aspects of child support calculations:

• Rule 90.3(a) establishes the primary custody formula and the applicable percentages
• Rule 90.3(b) addresses shared physical custody situations
• Rule 90.3(c) provides for deviation from the guideline amount
• Rule 90.3(d) defines income and allowable deductions
• Rule 90.3(e) covers imputation of income for voluntarily unemployed or underemployed parents
• Rule 90.3(f) addresses modification of child support orders
• Rule 90.3(g) establishes procedures for administrative review and modification by CSSD

Alaska's Support Percentages

The percentage of adjusted annual income applied under Civil Rule 90.3 depends on the number of children for whom support is being calculated. These percentages are applied to the non-custodial parent's adjusted annual income in a primary custody situation:

These percentages were established based on economic research into the cost of raising children at various income levels. They are designed to approximate the percentage of income that parents in intact families typically spend on their children. The percentages increase with additional children but at a decreasing rate, reflecting the economies of scale that come with raising multiple children in the same household.

Understanding the Percentages

The 20% figure for one child is based on research showing that a single child typically costs approximately 20% to 25% of a family's total expenditures. The 27% for two children (rather than 40%) reflects the reality that each additional child does not require a full additional share of household expenses. Shared rooms, shared meals, hand-me-down clothing, and other economies of scale reduce the marginal cost of each additional child.

For families with more than five children, the percentage continues to increase by 3% per child, though courts have greater discretion in these cases to determine whether strict application of the percentage is appropriate. The Commentary to Civil Rule 90.3 notes that at very high income levels, the percentage approach may produce amounts that exceed the children's reasonable needs, which can be a basis for deviation.

Adjusted Annual Income

The foundation of the Alaska child support calculation is the determination of each parent's adjusted annual income. This figure starts with total income from all sources and subtracts specific allowable deductions to arrive at the income base against which the support percentage is applied.

Income Sources Included

Civil Rule 90.3 defines income broadly to include compensation from virtually all sources:

• Wages, salaries, and tips from all employment
• Commissions, bonuses, and overtime pay
• Self-employment income (gross receipts minus necessary business expenses)
• Permanent Fund Dividend (PFD) payments
• Rental income from real property
• Interest and dividend income
• Pension, retirement, and annuity income
• Social Security benefits (including disability)
• Workers' compensation benefits
• Unemployment insurance benefits
• Military pay and allowances (including BAH and BAS)
• Longevity bonuses and hazard pay
• Capital gains and investment income
• Trust income and distributions
• Alimony received
• Seasonal employment income (averaged over the year)

Allowable Deductions

The following deductions are subtracted from gross income to calculate adjusted annual income:

• Federal income taxes (actual taxes paid or estimated based on filing status)
• State income taxes (Alaska has no state income tax, but taxes from other states may apply)
• FICA taxes (Social Security and Medicare)
• Mandatory retirement contributions required by the employer
• Voluntary retirement contributions up to 7.5% of gross wages
• Union dues required as a condition of employment
• Child support for prior-born children paid under a court order
• Work-related childcare expenses for children of the current case
• Health insurance premiums for the children of the current case

Seasonal and Irregular Income

Alaska's economy includes significant seasonal employment, particularly in the fishing, tourism, and construction industries. Civil Rule 90.3 addresses this by requiring that income from seasonal or irregular sources be averaged over a reasonable period, typically the most recent three years. This averaging prevents the child support calculation from being skewed by an unusually high or low earning year. For a commercial fisherman who earns $80,000 one year, $40,000 the next, and $60,000 the third year, the court would use $60,000 as the average annual income.

Shared Custody Calculations

Alaska Civil Rule 90.3(b) provides a specific formula for shared custody situations. Shared custody applies when the non-custodial parent has the children for 30% or more of the overnights in a year (approximately 110 or more overnights). In these situations, both parents' adjusted annual incomes are used in the calculation.

The Shared Custody Formula

Under shared custody, the calculation proceeds as follows:

1. Calculate each parent's child support obligation as if the other parent had primary custody (using the standard percentage formula)
2. Multiply each parent's obligation by the percentage of time the other parent has the children
3. Offset the two amounts against each other
4. The parent with the higher obligation pays the difference to the other parent

This cross-calculation method ensures that both parents contribute proportionally to the children's support while accounting for the fact that each parent directly supports the children during their custodial time. The shared custody formula typically results in a lower child support payment than the primary custody formula because it recognizes that both parents are already directly spending money on the children during their respective custody time.

Example of Shared Custody Calculation

Consider a shared custody situation with one child where Parent A has an adjusted annual income of $70,000 and Parent B has an adjusted annual income of $40,000. Parent A has the child 40% of overnights and Parent B has the child 60% of overnights:

• Parent A's obligation: $70,000 x 20% = $14,000; adjusted for Parent B's time: $14,000 x 60% = $8,400
• Parent B's obligation: $40,000 x 20% = $8,000; adjusted for Parent A's time: $8,000 x 40% = $3,200
• Offset: $8,400 - $3,200 = $5,200 annual / 12 = $433 per month from Parent A to Parent B

Permanent Fund Dividend and Child Support

The Alaska Permanent Fund Dividend (PFD) is a unique feature of the Alaska child support landscape. Every eligible Alaska resident receives an annual dividend payment from the state's oil wealth investment fund. This payment, which has varied from under $1,000 to over $2,000 in recent years, is considered income for child support purposes under Civil Rule 90.3.

The PFD has a dual role in Alaska child support. First, it is included in a parent's total annual income when calculating adjusted annual income for child support purposes. Second, the PFD can be intercepted by the Alaska Child Support Services Division to satisfy past-due child support obligations. This interception is automatic for parents who owe child support arrearages, and CSSD can intercept both the obligor parent's PFD and the children's PFDs for past-due support.

PFD Interception Process

When a parent owes past-due child support, CSSD automatically places a hold on their PFD each year. The interception process works as follows:

• CSSD reviews all active child support cases for arrearages before each PFD distribution
• Parents with arrearages are automatically flagged for PFD interception
• The intercepted amount is applied first to any current support owed, then to arrearages
• If the PFD exceeds the amount owed, the excess is returned to the parent
• Parents can contest the interception by requesting a hearing within 30 days of notice

Children's PFD and Child Support

Children are also eligible for the PFD, and in child support cases, CSSD can intercept the children's PFDs to satisfy past-due support. The custodial parent typically applies for the PFD on behalf of the children. If the non-custodial parent owes arrearages, CSSD may direct the children's PFDs toward satisfying that debt, though this practice has been subject to legal challenges and is handled on a case-by-case basis.

Deviations from Guidelines

Civil Rule 90.3(c) allows courts to deviate from the guideline child support amount when application of the guidelines would be "manifestly unjust." This is a high standard that requires the court to make specific written findings explaining why the deviation is warranted. The rule identifies several factors that may justify deviation:

• Especially large families where the percentage formula may produce an inadequate or excessive amount
• Significant prior debts of the parties incurred during the relationship
• Unusually high or low income of either parent
• Extraordinary expenses for the children's health care, education, or special needs
• The obligor parent's earning capacity when substantially different from actual income
• The custodial parent's ability to earn income
• The children's particular needs
• Tax consequences of the support arrangement
• The children's own income or assets
• Other unusual circumstances that make the guideline amount unjust

The Alaska Supreme Court has interpreted the "manifestly unjust" standard in numerous cases, establishing that the deviation must be significant rather than minor. A court cannot deviate simply because it believes a slightly different amount would be more appropriate. The deviation must address a genuine injustice that would result from strict application of the guidelines.

Modification Process

Alaska child support orders can be modified when there has been a material change of circumstances. Under Alaska practice, a change that would result in a 15% or greater difference from the existing order is generally considered material. Modifications can be initiated through CSSD or through the court system.

Grounds for Modification

• Significant income change of either parent (increase or decrease of 15% or more)
• Change in custody or visitation arrangement
• Change in the number of children requiring support
• Change in health insurance or childcare costs
• Incarceration of the obligor parent
• Disability affecting the obligor's earning capacity
• Cost of living changes in the area where the children reside

CSSD Administrative Review

The Alaska Child Support Services Division provides a streamlined administrative review process for modifications. Either parent can request a review of the child support order through CSSD. The agency will gather updated income information, recalculate support under the current guidelines, and issue a modified order if the recalculation shows a significant change. This administrative process is typically faster and less expensive than going through the court system, though either parent can request a court hearing if they disagree with CSSD's determination.

Parents should be aware that Alaska law does not allow retroactive modification of child support. A modification is effective only from the date of the request for modification, not from the date the circumstances changed. This means parents who experience a change in circumstances should request modification promptly to avoid accumulating obligations they cannot afford.

Enforcement in Alaska

Alaska employs aggressive enforcement mechanisms to ensure compliance with child support orders. The Alaska Child Support Services Division has broad authority to use multiple enforcement tools simultaneously:

• Income withholding: Automatic wage garnishment is the primary enforcement tool, with all new child support orders including an income withholding provision
• PFD interception: As described above, Permanent Fund Dividends can be intercepted for past-due support
• Tax refund interception: Both federal and state tax refunds can be intercepted
• License suspension: Driver's, professional, recreational, and fishing licenses can be suspended
• Passport denial: Parents owing $2,500+ in arrears can be denied U.S. passports
• Contempt of court: Willful non-payment can result in jail time of up to 6 months
• Credit reporting: Arrearages are reported to credit bureaus
• Property liens and seizure: Liens can be placed on real property, vehicles, and bank accounts
• Insurance settlement interception: Workers' compensation and personal injury settlements can be intercepted

Alaska also participates in the Federal Parent Locator Service and has reciprocal enforcement agreements with all other states, U.S. territories, and numerous foreign countries. The state's enforcement rate is consistently among the highest in the nation, with CSSD collecting over $180 million annually in child support payments.

Interest on Past-Due Support

Under Alaska law, past-due child support accrues interest at the statutory rate, which is currently the federal post-judgment interest rate. This interest is calculated from the date each payment was due and adds to the total arrearage. Unlike some states where interest can be waived, Alaska courts have limited discretion to reduce or waive interest on child support arrearages, making it important for obligors to stay current on their payments or seek modification promptly when their circumstances change.

Frequently Asked Questions

Other State Child Support Calculators

Child support laws vary significantly from state to state. Use our other state-specific calculators: