ALASKA COURT RULES

Rule 90.3, which limits collection of a support arrearage in limited and appropriate cases. Preclusion may be applied to limit collection by a parent’s assignee, such as the child support services agency of this or another state. Clear and convincing evidence is required to support a finding of preclusion. Preclusion may apply only in cases in which the obligor assumed primary physical custody of a child for the time period for which the obligee now attempts to collect support. The time period must be more than six consecutive months. Preclusion does not apply in cases in which the proportion of shared custody changed or when there is a shift from primary physical custody to shared custody. Preclusion may apply when the obligor assumes primary physical custody of any number of the children on which the support obligation in arrearage is based. Murphy v. Newlynn, 34 P.3d 331 (Alaska 2001). As an alternative to preclusion, AS 25.27.020(b) may allow a reduction of support owed to the other parent when the obligor assumes custody of one or more of the children. See State v. Gause, 967 P.2d 599 (Alaska 1998). percentages for the children not in third party custody. After that calculation, any support owed may be offset with amounts owed under 90.3(i)(1) to minimize transactions. For example, a father might have custody of two children and the mother’s sister might have custody of, and be entitled to support for, the parents’ third child. Both parents in this example have a $45,000 adjusted annual income. Under Rule 90.3(i)(1), the sister is entitled to $4,950 per year from the father [$45,000 (annual income) x 33% (percentage for three children) x 1/3 (custodian has one of three children)]. The sister also is entitled to the same amount from the mother. (The parents’ incomes are the same and the mother supports the children living with the father.) The pro rata percentage for each child under 90.3 (a)(2) would be 33% (three children), 3 or 11% per child. Under 90.3(i)(2), the mother owes the father $9,900 per year in support ($45,000 x 22%). If the support amounts are offset, the mother will owe her sister $9,900 per year and the father $4,950 per year. The court could decide, however, that it was preferable not to offset the support amounts because one of the parents might not pay the third party. XI. THIRD PARTY CUSTODY A. Support Owed to the Third Party If the state or another third party entitled to child support has custody of all of a parent’s children, child support is calculated in the same way as it would be calculated in other cases. In other words, support is equal to the parent’s adjusted annual income multiplied by the relevant percentage in paragraph (a)(2) based on the number of children. However, this basic calculation does not work when the state or other third party has custody of only some of a parent’s children. In this case, the rule provides that the total support calculation (as calculated for the total number of the parent’s children) be reduced to only the proportion of the parent’s children of whom the third party has custody. For example, the third party might have custody of two of a parent’s three children. Support would be calculated as the parent’s adjusted annual income, multiplied by .33 (the relevant percentage for three children), multiplied by 2/3 (the third party has custody of two of the parent’s three children). Note that the calculation only takes into account children which are either in third party custody, substantially supported by the parent, or living with the parent. A child of the parent, for example, living with a relative without substantial support would not be counted in the above calculation. The deduction for prior children in (a)(1)(C) and (D) would not apply because these children are already taken into account as children living with or supported by the parent. B. Support Owed Between the Parents There will be instances when a third party is entitled to support for some of the parent’s children, but one or both parents retain primary or shared custody of their remaining children. In this case, child support between the parents should be calculated using Rule 90.3 based on the pro rata support 140 XII. SUPPORT ORDER FORMS Subsection (j) was formerly Civil Rule 67(b). XIII. DEPENDENT TAX DEDUCTION Waggoner v. Foster, 904 P.2d 1234 (Alaska 1995), provides that tax deductions for the children should be allocated based on the child’s best interests. AS 25.24.152 places some limits on giving the deduction to the parent with less physical custody. Federal income tax law also may limit who can take the deduction. (Amended by SCO 1417 effective April 15, 2001; by SCO 1526 effective April 15, 2005; by SCO 1686 effective April 15, 2009; by SCO 1782 effective October 15, 2013; by SCO 1800 effective October 15, 2013; and by SCO 1919 effective April 16, 2018)