Alaska Child Support Definitions
(1) Adjusted annual income as used means the parent’s total income from all sources minus:
(A) mandatory deductions such as federal income tax, Social Security tax or the equivalent contribution to an alternate plan established by a public employer, medicare tax, mandatory retirement contributions, mandatory union dues, and voluntary tax-deferred contributions to a qualified retirement or pension plan or account, up to 7.5% of the parent’s gross income, if the parent is not a participant in a mandatory retirement plan;
(B) child support and alimony payments arising from prior relationships which are required by other court or administrative proceedings and actually paid;
(C) child support for children from prior relationships living with the parent, calculated by using the formula provided by this rule; and
(D) work related child care expenses for the children who are the subject of the child support order.
(2) 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% (.20) for one child;
(B) 27% (.27) for two children;
(C) 33% (.33) for three children; and
(D) an extra 3% (.03) for each additional child.
(3) The court may allow the obligor parent to reduce child support payments 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.
(4) 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.
(5) Health Insurance. 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.
(6) Uncovered Health Care Expenses. 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. A party shall reimburse the other party for his or her share of the uncovered expenses within 30 days of receipt of the bill for the health care, payment verification, and, if applicable, a health insurance statement indicating what portion of the cost is uncovered. Reasonable, uncovered expenses exceeding $5,000 in a calendar year will be allocated based on the parties’ relative financial circumstances when the expenses occur.
(1) Shared Physical Custody. -- A parent has shared physical custody (or shared custody) of children for purposes of this rule if the children reside with that parent for a period specified in writing in the custody order of at least 30 percent of the year, regardless of the status of legal custody.
(2) Primary Physical Custody. -- A parent has primary physical custody (or primary custody) of children for purposes of this rule if the children reside with the other parent for a period specified in the custody order of less than 30 percent of the year.
(3) Divided Custody. -- Parents have divided custody under this rule if one parent has primary physical custody of one or more children of the relationship and the other parent has or primary custody of one or more other children of the relationship.
(4) Health Care Expenses. -- Health care expenses include medical, dental, vision and mental health counseling expenses.
(5) Travel Expenses. -- After determining an award of child support under this rule, the court shall allocate reasonable travel expenses which are necessary to exercise visitation between the parties as may be just and proper for them to contribute.
(1) Material Change of Circumstances. A final child support award may be modified upon a showing of a material change of circumstances as provided by state law. A material change of circumstances will be presumed if support as calculated under this rule is more than 15 percent greater or less than the outstanding support order.
(2) No Retroactive Modification. Child support arrearage may not be modified retroactively, except as allowed by AS 25.27.166(d). A modification which is effective on or after the date that a motion for modification, or a notice of petition for modification by the Child Support Enforcement Division, is served on the opposing party is not considered a retroactive modification.
(3) Preclusion. The court may find that a parent and a parent’s assignee are precluded from collecting arrearages for support of children that accumulated during a time period exceeding nine months for which the parent agreed or acquiesced to the obligor exercising primary custody of the children. A finding that preclusion is a defense must be based on clear and convincing evidence.
(7) Dependent Tax Deduction. -- The court may allocate the dependent tax deduction for each child between the parties as is just and proper and in the child’s best interests. The allocation must be consistent with AS 25.24.152 and federal law.