Child Support Calculation Worksheet
IMPORTANT: THIS IS A PREPARATION GUIDE — NOT THE OFFICIAL COURT WORKSHEET
Alaska requires the use of official form DR-305 (Child Support Guidelines Affidavit) for child support calculations.
This template provides the substantive content and calculation methodology to help you
prepare — but you must transfer your figures to the official worksheet before filing.
The official form is available at https://courts.alaska.gov/shc/family/support.htm.
Do not file this document directly with the court.
CHILD SUPPORT CALCULATION WORKSHEET
State of Alaska — Civil Rule 90.3 Percentage of Income Model
Table of Contents
- Case Information
- Children Subject to This Order
- Income Determination
- Allowable Deductions
- Adjusted Annual Income
- Child Support Calculation
- Shared and Divided Custody Adjustments
- Health Insurance and Additional Expenses
- Deviation Factors
- Duration and Modification
- State-Specific Notes
- Sources and References
1. Case Information
| Field | Details |
|---|---|
| Court | [________________________________] |
| Case Number | [________________________________] |
| Custodial Parent | [________________________________] |
| Noncustodial Parent | [________________________________] |
| Date of Worksheet | [__/__/____] |
| Type of Action | ☐ Initial Determination ☐ Modification ☐ Review |
2. Children Subject to This Order
| # | Child's Full Name | Date of Birth | Age |
|---|---|---|---|
| 1 | [________________________________] | [__/__/____] | [____] |
| 2 | [________________________________] | [__/__/____] | [____] |
| 3 | [________________________________] | [__/__/____] | [____] |
| 4 | [________________________________] | [__/__/____] | [____] |
| 5 | [________________________________] | [__/__/____] | [____] |
Total Number of Children: [____]
Custody Arrangement:
☐ Primary Physical Custody
☐ Shared Physical Custody (each parent has physical custody for at least 30% of overnights)
☐ Divided Custody (each parent has primary custody of at least one child)
☐ Hybrid Custody
3. Income Determination
Noncustodial Parent — Annual Gross Income
| Source | Amount |
|---|---|
| Salary / Wages | $ [________________________________] |
| Commissions / Bonuses | $ [________________________________] |
| Self-Employment Income (net) | $ [________________________________] |
| Overtime | $ [________________________________] |
| Dividends / Interest | $ [________________________________] |
| Rental Income (net) | $ [________________________________] |
| Pension / Retirement Benefits | $ [________________________________] |
| Social Security Benefits | $ [________________________________] |
| Workers' Compensation | $ [________________________________] |
| Unemployment Benefits | $ [________________________________] |
| Disability Benefits | $ [________________________________] |
| Trust / Annuity Income | $ [________________________________] |
| Military Allowances (non-housing) | $ [________________________________] |
| Permanent Fund Dividend | $ [________________________________] |
| Other Income | $ [________________________________] |
| Total Annual Gross Income | $ [________________________________] |
Custodial Parent — Annual Gross Income (for shared custody calculation)
| Source | Amount |
|---|---|
| Total Annual Gross Income | $ [________________________________] |
4. Allowable Deductions
Noncustodial Parent Deductions
| Deduction | Annual Amount |
|---|---|
| Federal income tax (actual or estimated) | $ [________________________________] |
| State income tax (if applicable) | $ [________________________________] |
| FICA / Social Security tax | $ [________________________________] |
| Medicare tax | $ [________________________________] |
| Mandatory union dues | $ [________________________________] |
| Mandatory retirement contributions | $ [________________________________] |
| Voluntary retirement contributions (up to 7.5% of gross) | $ [________________________________] |
| Child support paid for prior children | $ [________________________________] |
| Alimony paid to prior spouse | $ [________________________________] |
| Work-related childcare for children of this case | $ [________________________________] |
| Health insurance premiums (children's portion only) | $ [________________________________] |
| Total Deductions | $ [________________________________] |
5. Adjusted Annual Income
| Item | Amount |
|---|---|
| Total Annual Gross Income (Noncustodial Parent) | $ [________________________________] |
| Less: Total Allowable Deductions | ($ [________________________________]) |
| Adjusted Annual Income | $ [________________________________] |
☐ Adjusted annual income exceeds $138,000
☐ Evidence presented for inclusion of income above $138,000: ☐ Yes ☐ No
6. Child Support Calculation
Primary Custody Percentage Schedule
| Number of Children | Percentage of Adjusted Income |
|---|---|
| 1 child | 20% |
| 2 children | 27% |
| 3 children | 33% |
| 4+ children | Add 3% per additional child |
Calculation
| Item | Amount |
|---|---|
| Adjusted Annual Income | $ [________________________________] |
| Applicable Percentage ([____]%) | x [____]% |
| Annual Child Support Obligation | $ [________________________________] |
| Monthly Child Support Obligation (÷ 12) | $ [________________________________] |
7. Shared and Divided Custody Adjustments
Shared Custody (Rule 90.3(b))
☐ Shared custody applies
| Item | Parent A | Parent B |
|---|---|---|
| Adjusted Annual Income | $ [____________] | $ [____________] |
| Child Support as Primary Custodian (other parent pays) | $ [____________] | $ [____________] |
| Subtract lower from higher | ||
| Net Annual Child Support | $ [____________] | $ [____________] |
Parent obligated to pay: ☐ Parent A ☐ Parent B
Monthly Amount: $ [________________________________]
Divided Custody (Rule 90.3(b))
☐ Divided custody applies
| Children with Parent A | Children with Parent B |
|---|---|
| [________________________________] | [________________________________] |
8. Health Insurance and Additional Expenses
| Item | Amount | Paid By |
|---|---|---|
| Children's health insurance premium | $ [____________] | ☐ Parent A ☐ Parent B |
| Children's dental insurance premium | $ [____________] | ☐ Parent A ☐ Parent B |
| Uninsured medical/dental expenses | $ [____________] | Split: [____]% / [____]% |
| Work-related childcare costs | $ [____________] | ☐ Parent A ☐ Parent B |
| Extraordinary expenses | $ [____________] | Split: [____]% / [____]% |
9. Deviation Factors
☐ No deviation requested
☐ Deviation requested based on:
☐ Unusually large family size
☐ Especially large income of the obligor
☐ Health or other extraordinary needs of the child
☐ Unusually high or low expenses of the custodial parent
☐ Standard of living the child would have enjoyed absent separation
☐ Particular prior debts of either parent
☐ Tax consequences
☐ Other: [________________________________]
Proposed deviation amount: $ [________________________________]
Justification:
[________________________________]
[________________________________]
10. Duration and Modification
Duration of Support:
- Support continues until the child reaches age 18, or
- Age 19 if the child is still in high school
- ☐ Child is emancipated
- ☐ Child marries
- ☐ Child enters active military duty
- ☐ Other terminating event: [________________________________]
Modification:
☐ This is a modification of a prior order dated [__/__/____]
☐ Existing order amount: $ [____________] per month
☐ Recalculated amount: $ [____________] per month
☐ Change exceeds 15%: ☐ Yes ☐ No
11. State-Specific Notes
-
Percentage of Income Model: Alaska uses a Percentage of Income model focused primarily on the noncustodial parent's income, unlike Income Shares states that combine both parents' incomes.
-
Income Cap: The standard calculation applies to the first $138,000 of adjusted annual income. Income above this threshold requires separate evidence and court determination.
-
Permanent Fund Dividend: The Alaska Permanent Fund Dividend is included in gross income for child support calculation purposes.
-
Shared Custody Threshold: Shared custody provisions apply when each parent has physical custody for at least 30% of overnights annually (approximately 110 nights).
-
Military Allowances: Non-housing military allowances (BAS, COLA, hazard pay) are included in gross income. BAH is generally excluded.
-
Legislative Changes: The Alaska Legislature has considered revisions to Rule 90.3 (see SB 46). Practitioners should verify current rule status.
12. Sources and References
- Alaska Civil Rule 90.3 — Child Support Awards
- DR-310: How to Calculate Child Support Under Rule 90.3
- Alaska Courts — Child Support Forms and Information
- Alaska Statutes Title 25 — Marital and Domestic Relations
CERTIFICATION
I declare under penalty of perjury that the information provided in this worksheet is true and correct to the best of my knowledge.
Parent A Signature: [________________________________] Date: [__/__/____]
Parent B Signature: [________________________________] Date: [__/__/____]
Attorney for Parent A: [________________________________] Bar #: [____________]
Attorney for Parent B: [________________________________] Bar #: [____________]
About This Template
Family law covers the paperwork that shapes divorce, custody, child support, adoption, guardianship, and other family matters. These filings are emotional and high-stakes, and they also have to meet strict procedural rules for service, financial disclosure, and parenting plans. Clean, accurate paperwork keeps the focus on getting a workable outcome for the family instead of getting derailed by technical problems that delay hearings or force amended filings.
Important Notice
This template is provided for informational purposes. It is not legal advice. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Last updated: May 2026