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Note: Help text is displayed when you mouse over the field label and in the box at the bottom of the page when you click on any input box or button. It is important that you read the help text before entering data.
Case Number:
This field is optional. Only employees are required to enter the CSSD case number.
Paying Parent Name:
This field is optional. You may enter the name of the parent who is paying child support.
 
Are these Alaskan Wages?
If the wages are earned while working in Alaska as an employee of the federal government, including the military, you should answer No to this question. If the Paying Parent pays State Unemployment Insurance (SUI) or Employment Security Compensation (ESC) then select Yes. If not, then select No.
    
Tax Year:
Use this drop down box to select the tax year for the calculation.
SOA PERS Employee Type:
Was Paying Parent eligible for PFD?
If the Paying Parent was eligible for a Permanent Fund Dividend (PFD) during the selected tax year, select Yes. Otherwise, select No.
    
SOA PERS Employee BU:
Do you want to bypass tax tables?
This page will use the IRS tax table to calculate the amount of taxes you pay. If you have self-employment income you need to use other resources to determine your FICA and federal tax deductions. Self-employed parents should select ''Yes'' and bypass the tax tables. To have the taxes calculated, select ''No''.To Bypass calculations and enter taxes from your tax return, select ''Yes''.
    
AK Civil Rule 90.3 Revised Version:
This selection will determine which version of rule 90.3 is applied to the calculation.
If YES to Bypass, taxes per Return
If you answered YES to ''bypass tax tables'', enter the tax amount from your return. If your filing status is single, this would be the amount on Line 56 from IRS form 1040. All other filing status'' will need to do a simple calculation to determine the Paying Parent''s portion of taxes. First, you need to get the percentage of income that the Paying Parent earned per the tax return. Take the Paying Parent''s income and divide it by Line 34 of the 1040. This will give the percentage of income for the Paying Parent. Next, take line 56 of the 1040 and multiply it by the above percentage. This is the Paying Parent''s tax deduction and should be entered here.
How many children in this case?
Use this drop down box to select the number of children involved in this case.

Enter Only Annual Figures in this column

Enter Only Monthly Figures in this column

Note: * 'ed Fields in RED will be calculated as credits.

Wages Subject to FICA
This would be wages that have Federal income Tax withheld from them. This can be found on the Paying Parent''s W-2 form.
Mandatory Retirement: (Not if State Employee)*
Mandatory retirement contributions may be deducted in full. Voluntary contributions to a retirement or pension plan or IRA may also be deducted, except that the total amount of the voluntary contributions plus any mandatory contributions may not exceed 7.5% of the parent''s gross earnings.
Wages Subject to SBS
Supplemental Benefits System(SBS) wages can be found on the paying parent''s W-2 form under Medicare Wages.
Voluntary Retirement: (Not if State Employee)*
Voluntary retirement contributions may be deducted in full. Voluntary contributions to a retirement or pension plan or IRA may also be deducted, except that the total amount of the voluntary contributions plus any mandatory contributions may not exceed 7.5% of the parent''s gross earnings.
Wages Subject to SBS that were Leave Cash In
Wages Subject to SBS that were Leave Cash In
Union Dues*
Union Dues are generally indicated on the pay stub if paid through the employer.
Unemployment Insurance Benefit
Enter the amount of Unemployment compensation that the paying parent received.
Child Support or Alimony in prior relationship*
This can be found on a court or administrative order for a prior relationship.
Military Specialty Pay
Military pay received over and above the base salary. On the LES statement, specialty pay appears as Flight Pay, Jump Pay, etc.
Work-related Child Care for child(ren) in this case*
This is the actual amount of child care expenses paid by the paying parent.
Other Taxable Income
Every source of income that is not wages. Some examples of Other Taxable Income are: Rentals, Annuities, Native Corporation Dividends, Retirement, Interest, Gambling & Lottery. This is not a complete list, only some examples.
Cost of Support for Prior children in the home*
Enter the amount of child support that the non-custodial parent would pay under Civil Rule 90.3 for child(ren) of prior relationships. The children need to be living in the home with the non-custodial parent.
Non-Income Pay
This is for Military members and non SOA PERS Employees only (See Leave and Earnings Statement) and refers to non-taxable food and shelter benefits.
Other Deductions*
Other deductions, allowed under Civil Rule 90.3, which are actually paid by the support paying parent: For example, Other State''s Income Tax.
Income from Childrens Insurance Benefit
Children''s Insurance Benefits are received when the paying parent is receiving Social Security Benefits. Enter the total CIB payments received by all of the children of this relationship. Add together the benefits received by each child of this relationship and of this case only. (Note: this calculator will automatically enter this amount as a monthly child support credit.)
Medical Credit*
If the paying parent is paying medical premiums for the children of this order then they are allowed a 50% credit. Include only 50% of the amount of the premium paid for the children of this case.
Workers' Compensation
Amounts you receive as workers'' compensation for an occupational sickness or injury are fully exempt from tax if they are paid under a workers'' compensation act or a statute in the nature of a workers'' compensation act. The exemption also applies to your survivors. The exemption, however, does not apply to retirement plan benefits you receive based on your age, length of service, or prior contributions to the plan, even if you retired because of an occupational sickness or injury. <p><Strong>CAUTION:</Strong> If part of your workers'' compensation reduces your social security or equivalent railroad retirement benefits received, that part is considered social security (or equivalent railroad retirement) benefits and may be taxable. For more information, see Publication 915, Social Security and Equivalent Railroad Retirement Benefits.</p><p>If Workers Compensation for a calculation falls into the non-taxable category, which it does in most cases, it goes under Workers Comp. If not, it should go in under Wages.</p>
Medical Debit
If the custodial parent is paying medical premiums then there is a 50% medical debit. Include only 50% of the amount of the premium paid for the children of this case.
Non-Taxable Dividends
A portion of some Native Corporation Dividends are non-taxable, as is the interest on Municipal Bonds.

SOA PERS Employee Only
Income from Self Employment
Determining the amount of income allowable for the purpose of calculating a child support determination may require some additional training or inquiry.
Deferred Compensation(excluding ROTH)
Enter pre-tax deferred compensation (DC). Include DC where leave cash in was used. Roth post-tax DC should not be included.
Other Non-Taxable Income
Some examples of Non-Taxable Income are: Social Security Benefits, Veteran''s Benefits, Earned Income Benefit that resulted in a tax refund, employer provided benefits.
Pre-Tax Deductions
Enter the monthly HFSA + TERMLIFE + monthly SBSOPT(*) items
Annual deduction for life insurance costs, deduction is capped at $1200 max
Pre-Tax Medical Premiums
Health Trust/AKCARE Premiums(*)
Standard deduction of 7500 annual for total income under 30,000
Non-Taxed Allowances
Enter the monthly Cell Phone allowance + PER DIEM
Non-Cash Allowances
Legal Trust allowance will be automatically added to this field, if applicable. Only enter allowances for personal use of state vehicles + imputed income for a group term life insurance over 50k

Comments:
This field is optional. You may enter comments, including the source of your information.