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Alaska child support: Civil Rule 90.3, the $138,000 cap, and shared custody at 30%

Alaska sets child support with a court rule, not a statute: Civil Rule 90.3. The parent without primary custody pays a flat percentage of their adjusted annual income, counted after taxes and a short list of deductions and capped at $138,000 a year. Once each parent has the children at least 30% of the year, both parents' incomes enter a shared custody formula.

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At a glance

ModelPercentage of the non-custodial parent's adjusted annual income (Alaska R. Civ. P. 90.3(a))
Percentages1 child 20%, 2 children 27%, 3 children 33%, plus 3% for each additional child
Income cap$138,000 of adjusted annual income ($11,500 a month); more only if the court finds it just and proper
Minimum order$50 a month ($600 a year), with exceptions for shared, divided and hybrid custody and extended visitation
Shared custodyEach parent has the children 30% to 70% of the year (about 110 overnights): cross-calculation times 1.5, never above the primary custody amount
Support endsAt 18, or during age 18 while the child is unmarried, pursuing a high school diploma and living with the parent receiving support
ModificationMaterial change presumed when the recalculated amount is more than 15% above or below the current order

What counts as adjusted annual income in Alaska

Rule 90.3 works in annual figures and only divides by 12 at the end. Income is read broadly: wages, overtime and tips, self-employment and business income, Social Security, veterans' benefits that are not means-based, workers' compensation, unemployment, pensions, trust income, and interest and dividends, which expressly includes the Permanent Fund Dividend and Alaska Native corporation dividends. Employer-provided housing, food and cost-of-living payments count too, including military BAH and BAS. Need-based benefits such as SSI, ATAP, TANF and SNAP do not.

From that total, the rule subtracts federal, state and local income tax, Social Security and Medicare tax, mandatory union dues and mandatory retirement contributions; voluntary tax-deferred retirement savings, as long as all retirement deductions together stay within 7.5% of total income; support actually paid for children from an earlier relationship and ordered spousal support from other cases; life insurance for the children and other parent, up to $1,200 a year; and the parent's own health insurance, up to 10% of income. The result, capped at $138,000, is adjusted annual income. A parent who is voluntarily and unreasonably unemployed or underemployed can be assigned potential income instead.

Lower earners get a built-in adjustment on the court's affidavit form (DR-305): if total income is $30,000 a year or less, adjusted income cannot be more than total income minus $7,500. Seasonal workers in fishing, tourism or construction can ask for unequal monthly payments that follow their earning season, as long as the annual total stays the same.

Worked example: Alaska

  1. A parent whose adjusted income works out to $5,000 a month, with two children living primarily with the other parent, owes 27%: $1,350 a month, or $16,200 a year.
  2. Above the cap: with $14,000 a month of adjusted income and one child, only the first $138,000 a year ($11,500 a month) is used, so support is $2,300 a month rather than the $2,800 that 20% of everything would produce. The court may add more only if that is just and proper given the children's needs and standard of living.
  3. From gross pay: CoreParent's calculator estimates that $7,000 a month in gross wages leaves about $5,205 after taxes, which puts support for two children near $1,405. Alaska's own deductions (retirement, life and health insurance, prior support) can lower that further, so use the court's DR-305 form for a figure you can file.

This is an estimate, not legal advice. Figures are rounded to the dollar and leave out the insurance, childcare, and other adjustments your case may have. Try your own numbers in CoreParent's calculator, then confirm with the state's official calculator.

Shared, divided, and hybrid custody under Rule 90.3(b)

Custody counts as shared when the written order gives each parent the children at least 30% of the year, which the court's instructions translate to about 110 overnights. Form DR-306 then figures what each parent would owe the other under the percentage rule, multiplies each amount by the share of time the OTHER parent has, and subtracts the smaller from the larger. The difference is multiplied by 1.5, because two full homes cost more than one, but the result can never exceed what the paying parent would owe with primary custody. The court's own illustration: incomes of $30,000 and $20,000, one child, and a 30/70 split produce $4,500 a year, or $375 a month.

Divided custody (each parent has primary custody of a different child) uses Form DR-307, and hybrid custody, a mix of the two, uses DR-308. Below 30%, there is no shared formula, but a parent who has the children for more than 27 consecutive days, such as a long summer stretch, can be given an extended visitation credit of up to 75% for that period. If the time-share percentages would not reflect what each parent actually spends on the children, the court can adjust them.

Health insurance and uncovered medical bills

If the children are not eligible for free care (for example through the Indian Health Service or the military), the parent with access to reasonably priced coverage must buy it, and its cost for these children is normally split equally. Support goes down by half the premium when the paying parent carries the insurance and up by half when the receiving parent does. Uncovered medical, dental, vision and counseling costs are also split 50/50, with reimbursement due within 30 days of receiving the bill and proof of payment. Above $5,000 of uncovered costs in a calendar year, the split follows the parents' relative finances at the time.

Children from other relationships and unusual circumstances

Only children born or adopted before the children in the current case earn a deduction: ordered support actually paid for them, or in-kind support when they live with the parent, measured with the court's Prior Child Deduction Chart. Later children do not reduce the percentage. A judge can vary the amount only on clear and convincing evidence that the formula would cause manifest injustice because of unusual circumstances, such as a very large family, a child with significant income, or extraordinary health expenses, and must consider the custodial parent's income in deciding.

Age 18, modification, and the PFD

Alaska's standard support orders run until each child turns 18, and continue through age 18 while the child is unmarried, actively pursuing a high school diploma or equivalent vocational training, and living as a dependent with the parent receiving support, unless the order says otherwise. Rule 90.3 does not set support for older adult children.

Either parent can ask to modify on a material change of circumstances, which is presumed when the recalculated support differs from the current order by more than 15%. A change in the parenting schedule that actually alters custody can also justify it. Past-due support cannot be reduced retroactively, but a modification can take effect from the date the motion is served. Rule 90.3's dollar figures, such as the cap and the minimum, are applied as they stood in the month for which support is calculated.

The Child Support Services Division of the Alaska Department of Revenue collects and enforces orders. State law lets it take all or part of a parent's Permanent Fund Dividend for past-due support, and unpaid support can lead to the loss of driver's and occupational licenses.

Documents you will need

Alaska child support FAQ

How is child support calculated in Alaska?

Take the paying parent's adjusted annual income (total income minus taxes and the deductions Rule 90.3 allows, capped at $138,000), multiply by 20% for one child, 27% for two, 33% for three, plus 3% for each more, and divide by 12. Two children at $5,000 a month of adjusted income means $1,350 a month.

Does the PFD count as income for child support in Alaska?

Yes. The Rule 90.3 commentary lists permanent fund dividends as income, and the court's instructions say to divide the PFD by 12 if you fill out the form monthly. Separately, the state can take a PFD to pay past-due support.

What is the maximum child support in Alaska?

The formula stops at $138,000 of adjusted annual income. For one child that is $27,600 a year ($2,300 a month); for two, $37,260 a year. A court can order more only when it is just and proper for the children's needs and standard of living.

How many overnights is shared custody in Alaska?

At least 30% of the year for each parent, which the court system describes as about 110 overnights. Below that, the primary custody percentage applies, with a possible credit for visits longer than 27 days in a row.

When can child support be changed in Alaska?

When there is a material change in circumstances. Alaska presumes one when the new calculation is more than 15% higher or lower than the current order, or when the children's actual schedule changes the custody type. Changes are not retroactive to before the motion is served.

Next steps

Sources

Verified against these official sources in October 2026:

Child support in every other state

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This is general educational information, not legal advice, and official figures change. Last verified: October 2026. Consult a licensed family-law attorney in Alaska.