Alaska Administrative Code
Title 15 - Revenue
Chapter 125 - Child Support Enforcement
Article 1 - Calculation of Child Support Awards in Administrative Establishment or Review Proceedings
15 AAC 125.020 - Determination of total income from all sources and potential income

(a) In every matter in which the agency must establish or review a child support order, the agency will determine the obligor's and, if appropriate, the custodial parent's total income from all sources. In determining total income, the agency will use a parent's Department of Labor and Workforce Development records, tax documents, leave and earnings statements, pay stubs, child support affidavits required by Alaska Rule of Civil Procedure 90.3(e), bank records, sworn testimony, or other confirmation of the parent's income that the agency determines is reliable.

(b) In every matter in which the agency has determined that a parent is voluntarily unemployed or underemployed, as provided in 15 AAC 125.060, the agency will also determine the parent's potential income. The agency will determine potential income by considering, based on available information, the parent's past income, skills, work history, and education, and the job opportunities in the area where the parent physically resides.