DR-310 (4/18) HOW TO CALCULATE CHILD SUPPORT UNDER CIVIL RULE 90.3 This booklet contains instructions for the following forms: DR-105 Petition for Dissolution of Marriage (the child support sections) DR-305 Child Support Guidelines Affidavit DR-306 Shared Custody Child Support Calculation DR-307 Divided Custody Child Support Calculation DR-308 Hybrid Custody Child Support Calculation April 2018 Alaska Court System Forms Office 820 West Fourth Avenue Anchorage, Alaska 99501 This booklet and the forms discussed in it are available on the www.courts.alaska.gov/forms/index.htm -rsions of the forms do most of the calculations for you. American LegalNet, Inc. www.FormsWorkFlow.com DR-310 (4/18) 251 Copyright 1988, 1990, 1995, 1999, 2005, 2007, 2009, 2010, 2013, and 2018 Alaska Court System All rights reserved. Permission to reproduce the contents of this booklet, but not for profit, is hereby granted to governmental and non-profit educational institutions. However, reproduction of any part of this booklet for commercial purposes without the express written permission of the Alaska Court System is strictly prohibited. American LegalNet, Inc. www.FormsWorkFlow.com DR-310 (4/18) 2 Table of Contents Page Introduction .......................................................................................................................................... 1 A. Instructions for DR-305 Affidavit and child support sections of DR-105 Petition .................. 1 1. Gross Income, Deductions and Net Income .................................................................. 1 2. Adjusted Annual Income ................................................................................................ 6 3. Annual Child Support Calculation ................................................................................. 6 4. Monthly Child Support Payment .................................................................................... 7 5. Health Care Coverage ..................................................................................................... 8 6. Monthly Child Support Payment (after adding or deducting health insurance costs) .................................................................................................. 10 7. Request for Different Child Support Amount ............................................................. 10 8. Seasonal Income ............................................................................................................ 10 9. Signature Section of DR-305 Affidavit ....................................................................... 11 10. Extended Visitation Credit............................................................................................ 11 Sample Filled-Out Form DR-305 ............................................................................................. 13 B. Instructions for Form DR-306, Shared Custody Child Support Calculation ......................... 16 Sample Filled-Out Form DR-306 ............................................................................................. 21 C. Instructions for Form DR-307, Divided Custody Child Support Calculation ........................ 22 Sample Filled-Out Form DR-307 ............................................................................................. 23 D. Instructions for Form DR-308, Hybrid Custody Child Support Calculation ......................... 24 Sample Filled-Out Form DR-308 ............................................................................................. 25 Civil Rule 90.3 with notes and commentary available at: https://public.courts.alaska.gov/web/rules/docs/civ.pdf American LegalNet, Inc. www.FormsWorkFlow.com DR-310 (4/18) 3 HOW TO CALCULATE CHILD SUPPORT Introduction In divorce and dissolution cases involving children, child support must be paid, even if the parents might agree otherwise. Support is paid on behalf of the children, not for the benefit of the parent. In Civil Rule 90.3, the Alaska Supreme Court set the guidelines that courts must follow to determine the amount of child support. The rule and its commentary are available online at https://public.courts.alaska.gov/web/rules/docs/civ.pdf. To comply with the rule, each parent must provide information, under oath, about their income and must attach documentation verifying that information. See Civil Rule 90.3(e). In dissolution cases, the information must be provided in the Petition form, DR-105. In divorce cases, it should be provided on form DR-305, Child Support Guidelines Affidavit. In both dissolutions and divorces, one more form must be attached if one of the following types of child custody is chosen: Shared Physical Custody. Attach DR-306, Shared Custody Child Support Calculation. See pages 16-21. Divided Physical Custody. Attach DR-307, Divided Custody Child Support Calculation. See pages 22-23. Hybrid Physical Custody. Attach DR-308, Hybrid Custody Child Support Calculation. See pages 24-27. See pages 7-8 for an explanation of the four different types of physical custody. A. Instructions for DR-305 Affidavit and child support section of DR-105 Petition See the sample, filled-out DR-305 form on pages 13-15. 1. Gross Income and Deductions. First, make copies of your most recent federal tax return (including W2) and paycheck stubs so you can attach them to your Petition or Affidavit. If you have other documents that verify your income or deductions, attach copies of them too. Delete your social security number and any financial account numbers from these documents. If you need to identify financial accounts by number, use only the last three digits of the account number and the name of the financial institution. Second, check the box indicating whether the information you fill in will be monthly or yearly. This is important in order to make the math calculations in the forms work correctly. If your work is seasonal, show yearly income. Third, fill in paragraphs A and B as follows: Paragraph A--Gross Income. In order to set child support, the court must try to predict the parents' income for the foreseeable future. The best indicator of that is usually the parents' current income and most recent past income. However, if you think your future income or future income will be significantly different from current income, you should state expected future income and attach an explanation justifying it to the court. American LegalNet, Inc. www.FormsWorkFlow.com DR-310 (4/18) 4 Be sure to include all sources of income, whether the type of income is listed on the form or not. Please read section III of the commentary to the rule for a list of many of the sources of income you should consider. Do not include ATAP (Alaska Temporary Assistance Program), SSI (Supplemental Security Income), or Food Stamps. "Gross wages" means wages before any money is deducted for taxes, retirement, or anything else. "Value of employer-provided housing/food/etc." means the dollar value of benefits like free housing, meals, use of a car, COLA, BAH, BAS, etc., that your employer gives you. It should be listed if the amount is significant and reduces your living expenses. It does not include employer-provided health insurance benefits. Note that if a person is voluntarily unemployed or underemployed, the court may determine the person's potential income and use that to calculate child support. See paragraph (a)(4) of the rule and section III.C of the commentary to the rule. Paragraph B--Deductions. Civil Rule 90.3(a)(1) allows only a limited and specific number of deductions. See the discussion of this portion of the rule in section III.D of the commentary. Keep in mind that it is your expected future expenses that the court must predict and that these expenses may be different from your current expenses. For example, your federal income taxes may be different because, rather than filing a joint return, you may be filing a separate return as a "single person" or as "head of household." Also, child care expenses may increase if the custodial parent has to work full-time. Mandatory Deductions. Most of the deductions are for mandatory items which reduce your inco