Alaska Child Support Guidelines

Alaska calculates child support using a percentage of income model under Alaska Civil Rule 90.3. The noncustodial parent pays a fixed percentage of adjusted annual income based on the number of children. This model focuses on the paying parent’s income rather than combining both parents’ incomes. This article explains the calculation, allowable deductions, shared custody adjustments, and enforcement tools.

For a general overview of how child support is calculated across the country, see our guide on how child support is calculated.

The Percentage of Income Model

Under Alaska Civil Rule 90.3(a), the noncustodial parent’s child support obligation is calculated as a percentage of adjusted annual income based on the number of children:

For example, if the noncustodial parent has an adjusted annual income of $60,000 and there is one child, the annual child support obligation is $12,000 (20%), or $1,000 per month. For two children, it would be $16,200 (27%), or $1,350 per month.

Calculating Adjusted Annual Income

The starting point for the child support calculation is the noncustodial parent’s adjusted annual income. Under Alaska Civil Rule 90.3(a)(1), this is calculated by taking total income from all sources and subtracting specific allowable deductions.

What Counts as Income

Alaska defines income broadly. Sources include:

• Salaries, wages, and commissions
• Self-employment income (gross receipts minus ordinary and necessary business expenses)
• Bonuses and overtime pay
• Military pay and allowances
• Pension and retirement income
• Social Security benefits
• Disability and workers’ compensation benefits
• Unemployment benefits
• Dividends, interest, and investment income
• Rental income
• Trust income
• Permanent Fund Dividend (PFD) — Alaska’s annual dividend paid to residents from oil revenue is included as income for child support purposes
• Any other source of income

Allowable Deductions

The following deductions are subtracted from gross income under Alaska Civil Rule 90.3(a)(1):

• Federal and state income taxes
• FICA taxes (Social Security and Medicare)
• Mandatory retirement contributions (required by the employer, not voluntary)
• Mandatory union dues
• Child support already being paid for prior children under an existing court order
• Alimony paid under a prior court order

Voluntary deductions — such as elective 401(k) contributions, charitable donations, or personal loan payments — are not deducted.

Shared Custody Adjustment

When both parents have shared physical custody — meaning the child spends at least 30% of overnights (approximately 110 overnights per year) with each parent — Alaska adjusts the child support calculation. Under Alaska Civil Rule 90.3(b), the shared custody formula works as follows:

1. Calculate each parent’s child support obligation using the standard percentage-of-income formula
2. Multiply each parent’s obligation by the percentage of time the child spends with the other parent
3. The parent with the larger obligation pays the difference to the other parent

This approach recognizes that both parents incur direct costs when the child is in their care and typically results in a lower support payment than primary custody arrangements.

Example

Parent A earns $80,000 and Parent B earns $50,000. One child spends 60% of overnights with Parent A and 40% with Parent B.

• Parent A’s obligation: $80,000 x 20% = $16,000 x 40% = $6,400
• Parent B’s obligation: $50,000 x 20% = $10,000 x 60% = $6,000
• Difference: $400 per year ($33 per month), paid by Parent A to Parent B

Minimum Child Support

Under Alaska Civil Rule 90.3(c)(3), the court will generally not order support below $50 per month. This minimum applies even when the paying parent has very low income, though the court has discretion to set support at zero in extreme circumstances.

Deviation Factors

The guideline amount is presumed correct, but either parent can request that the court deviate upward or downward. Under Alaska Civil Rule 90.3(c), the court may deviate if the guideline amount is “manifestly unjust,” provided it makes specific written findings. Factors include:

• Extraordinary medical expenses — if the child has significant medical, dental, or psychological needs not covered by insurance
• Travel costs for visitation — Alaska’s geography means that visitation between distant cities can involve substantial airfare and travel expenses, and courts frequently consider this factor
• High income — for very high-income parents, the standard percentage may produce an amount that exceeds the child’s reasonable needs, and the court may cap the obligation
• Special needs of the child — including educational expenses, therapy, or adaptive equipment
• The custodial parent’s income — while the basic formula focuses on the noncustodial parent’s income, the court may consider the custodial parent’s resources when deciding whether to deviate
• Other children the paying parent is supporting — beyond those covered by existing court orders
• Unusual financial circumstances — such as significant debts, large financial obligations, or seasonal employment

Imputing Income

When a parent is voluntarily unemployed or underemployed, the court may impute income — basing the calculation on what the parent could reasonably earn. The court considers the parent’s education, work experience, employment history, and the local job market.

If the court finds that a parent is deliberately avoiding employment to reduce their support obligation, it will calculate support based on earning capacity rather than actual income. However, a parent who left work to care for a young child may have a valid reason for reduced earnings.

Modifying a Child Support Order

Either parent can petition for a modification if there has been a material change in circumstances. Under Alaska Civil Rule 90.3(h), a modification is warranted if the change would result in a support amount differing from the existing order by at least 15%.

Common grounds for modification include:

• Significant change in income — job loss, pay raise, or career change
• Change in custody or parenting time
• Change in the child’s needs — new medical or educational costs
• Change in the number of children — a child ages out or a new child is born
• Retirement or disability of the paying parent

A modification takes effect from the date the motion is filed, not retroactively — so file promptly when circumstances change.

Enforcement Tools

Alaska takes child support enforcement seriously and has several tools available to collect unpaid support through the Child Support Services Division (CSSD):

• Income withholding — the most common method, where support is automatically deducted from the paying parent’s wages, salary, or other income by their employer
• PFD intercept — Alaska can seize the paying parent’s Permanent Fund Dividend to cover past-due support
• Tax refund intercept — federal and state tax refunds can be redirected to cover arrears
• License suspension — the state can suspend the delinquent parent’s driver’s license, professional licenses, or recreational licenses
• Liens on property — CSSD can place a lien on the paying parent’s real estate, vehicles, or other assets
• Passport denial — if arrears exceed $2,500, the federal government can deny or revoke the paying parent’s passport
• Contempt of court — a parent who willfully refuses to pay court-ordered support can be held in contempt, which may result in fines or jail time
• Credit reporting — past-due child support is reported to credit bureaus, which can damage the paying parent’s credit score

Duration of Child Support

In Alaska, child support generally continues until the child turns 18 or graduates from high school, whichever occurs later, but not beyond age 19. Support may also terminate if the child marries, joins the military, or is otherwise emancipated.

If a child has special needs that prevent them from becoming self-supporting, the court may order support to continue beyond the age of majority.

What to Do Next

If you are involved in a child support matter in Alaska — whether you are seeking support, paying support, or need to modify an existing order — start by gathering complete and accurate income documentation. Collect recent pay stubs, tax returns, bank statements, and records of all income sources, including your Permanent Fund Dividend.

For related topics, see our guides on how to file for child support, child support enforcement, and how to modify child support.

To discuss your specific situation, schedule a free consultation with an experienced Alaska family law attorney who can help you understand your rights and ensure that your child support calculation is accurate under Alaska law.

Frequently Asked Questions

How is child support calculated in Alaska?

Alaska uses a percentage of income model under Civil Rule 90.3. The noncustodial parent pays 20% of adjusted annual income for one child, 27% for two children, and 33% for three children. Adjusted income is calculated by subtracting taxes, mandatory retirement contributions, and certain other deductions from gross income.

Does the Permanent Fund Dividend count as income for child support?

Yes. Alaska includes the Permanent Fund Dividend (PFD) as income when calculating child support. Additionally, if a parent owes past-due child support, the state can intercept their PFD and redirect it to the custodial parent.

What happens if the other parent refuses to pay child support?

Alaska has strong enforcement tools. The Child Support Services Division (CSSD) can withhold wages, intercept the PFD and tax refunds, suspend driver’s and professional licenses, place liens on property, deny passports, and pursue contempt of court charges. If you are not receiving court-ordered support, contact CSSD or your attorney to begin enforcement proceedings.

Can child support be modified in Alaska?

Yes. Either parent can request a modification if there has been a material change in circumstances that would result in the support amount changing by at least 15%. Common reasons include a significant change in income, a change in custody arrangements, or new expenses related to the child’s needs.

How long does child support last in Alaska?

Child support in Alaska generally continues until the child turns 18 or graduates from high school, whichever occurs later, but not past age 19. Support may end earlier if the child marries, enlists in the military, or becomes emancipated. In cases involving children with special needs, support may continue beyond the age of majority.