Nebraska Child Support Guidelines

Nebraska calculates child support using the income shares model, which is based on the principle that children should receive the same proportion of parental income they would have received if the family remained intact. The Nebraska Child Support Guidelines are established by the Nebraska Supreme Court and are codified in Neb. Ct. R. 4-203 through 4-221. These guidelines apply to all child support cases in the state unless the court finds specific reasons to deviate.

The Income Shares Model

Nebraska’s income shares model calculates child support based on both parents’ combined monthly income. The basic steps are:

1. Calculate each parent’s monthly gross income
2. Subtract allowable deductions to arrive at adjusted gross income
3. Combine the two adjusted incomes
4. Look up the basic support obligation in the Nebraska child support table
5. Divide the obligation based on each parent’s proportional share of combined income
6. Add adjustments for health insurance, childcare, and extraordinary expenses
7. Apply the parenting time adjustment if applicable
8. The non-custodial parent’s share becomes the support order

The guidelines produce a presumptive amount — the amount the court will order unless specific circumstances justify a deviation.

Calculating Income

Income is the foundation of the child support calculation. Nebraska defines income broadly under the guidelines.

Gross Income

Gross income includes all income from any source, whether earned or unearned. Sources include:

• Wages, salaries, tips, and commissions
• Bonuses and overtime pay (if recurring)
• Self-employment income (gross receipts minus ordinary business expenses)
• Interest, dividend, and rental income
• Pension, retirement, and Social Security benefits (excluding SSI)
• Workers’ compensation, unemployment, and disability benefits
• Alimony received from any source
• Military allowances and recurring capital gains

Allowable Deductions

Nebraska allows certain deductions from gross income to arrive at adjusted gross income:

• Federal and state income taxes (calculated at the appropriate filing status and number of exemptions)
• FICA contributions (Social Security and Medicare taxes)
• Mandatory retirement contributions required by the employer
• Union dues, if mandatory
• Actual child support paid for children of another relationship, pursuant to a court order

Voluntary deductions — such as elective retirement contributions, charitable donations, or loan repayments — are generally not subtracted from gross income for child support purposes.

Imputing Income

If a parent is voluntarily unemployed or underemployed, the court may impute income — attributing earning capacity rather than actual earnings. The court considers the parent’s work history, job qualifications, available opportunities, age, education, and physical condition. Income is generally not imputed to a parent who is caring for a very young child, is disabled, or is pursuing education to improve future earning capacity.

The Child Support Worksheet

Nebraska uses a standardized Child Support Worksheet to calculate the support amount. The worksheet follows a step-by-step process:

Step 1: Enter each parent’s monthly adjusted gross income.

Step 2: Combine the two incomes to determine where the parents fall on the child support table.

Step 3: Find the basic support obligation from the Nebraska child support table based on combined income and number of children.

Step 4: Determine each parent’s proportional share. If Parent A earns $4,000 per month (66.7% of combined income) and Parent B earns $2,000 per month (33.3%), those percentages apply to the basic obligation.

Step 5: Add health insurance and childcare costs, divided proportionally.

Step 6: Apply credits for direct payments made by either parent.

Step 7: The non-custodial parent’s share — minus credits — becomes the child support order.

Health Insurance

Nebraska’s guidelines require that health insurance for the children be addressed in every support order. Under Neb. Ct. R. 4-213:

• Both parents have an obligation to provide health insurance if it is available at a reasonable cost through employment or a group plan.
• The cost of the children’s share of the premium is added to the basic obligation and divided by income shares.
• The parent who carries the insurance receives a credit against their obligation.

Uninsured medical expenses — including copays, deductibles, prescriptions, dental, vision, and mental health treatment — are divided between the parents in proportion to their income shares.

Childcare Costs

Work-related childcare costs are an add-on to the basic support obligation. Reasonable childcare expenses incurred due to employment, job training, or education are added to the total obligation and divided proportionally. Only work-related childcare qualifies — babysitting for social purposes is not included. The net cost is used after accounting for any childcare tax credits or subsidies.

Deviation Criteria

The guideline amount is presumptive, but the court may deviate from it — either upward or downward — when applying the guidelines would be unjust or inappropriate. Under Neb. Ct. R. 4-209, the court considers:

• Extraordinary medical, educational, or other expenses of the child that are not covered by the basic obligation
• The child’s special needs, including ongoing therapy, tutoring, or adaptive equipment
• The total income available in the household of either parent, including a new spouse’s or partner’s income (though this income is not directly included in the calculation)
• Agreements between the parents regarding financial matters related to the children, if the court finds the agreement serves the children’s best interest
• The best interest of the child, when the guideline amount would produce a result inconsistent with the child’s well-being
• Other relevant factors specific to the case

Any deviation must be supported by specific written findings. The court must explain on the record why the guideline amount is inappropriate and why the deviation amount better serves the child’s needs.

Joint Custody Adjustment

When both parents have substantial parenting time with the child, Nebraska applies a joint custody or shared parenting time adjustment to the child support calculation. Under Neb. Ct. R. 4-212:

• The adjustment applies when the non-custodial parent exercises parenting time for 142 or more overnights per year (approximately 39% or more of the year).
• The calculation method computes each parent’s support obligation to the other, then offsets them. The parent with the higher obligation pays the difference.
• The adjustment reduces the non-custodial parent’s obligation because that parent bears more direct costs during their parenting time.

Example: If Parent A would owe Parent B $1,200 per month under the standard calculation, and the reverse shows Parent B would owe Parent A $500, the offset results in Parent A paying $700 per month.

Duration of Child Support

In Nebraska, child support generally continues until the child:

• Reaches age 19 (Nebraska’s age of majority, which is higher than most states)
• Becomes emancipated through marriage, military service, or court order
• Becomes self-supporting

Nebraska is one of the few states where the age of majority — and therefore the default end date for child support — is 19 rather than 18. This means Nebraska parents may owe support for one additional year compared to parents in most other states.

Support obligations may be extended beyond age 19 for a child with a physical or mental disability that prevents self-support.

Modification of Child Support

Either parent can petition to modify a child support order when there has been a material change in circumstances. Common grounds include a significant change in either parent’s income, a change in the parenting time arrangement, a change in the children’s needs, or a change in health insurance or childcare costs.

Nebraska also allows modification when the existing order differs from the current guideline amount by 10% or more. The modification takes effect from the date the motion is filed, not retroactively — so file promptly when circumstances change.

For a national overview of child support modification, see our article on modifying child support.

Enforcement

If a parent fails to pay court-ordered child support, Nebraska has several enforcement mechanisms including automatic income withholding, tax refund intercepts, driver’s license and professional license suspension, contempt of court proceedings, and credit reporting. The Nebraska Child Support Payment Center processes payments and tracks compliance.

For more on enforcement options, see our guide on child support enforcement.

What to Do Next

If child support is an issue in your Nebraska case, take these steps:

1. Gather complete income documentation. Collect pay stubs, tax returns, W-2s, 1099s, and records of all income sources for both parties. The accuracy of the calculation depends on complete income information.
2. Track child-related expenses. Document health insurance premiums, uninsured medical costs, childcare expenses, and any extraordinary expenses. These add-ons can significantly affect the final support amount.
3. Count overnights carefully. If you have or are seeking joint custody, the overnight count determines whether the shared parenting time adjustment applies. Keep a precise record of the actual parenting schedule.
4. Complete the worksheet. Run the numbers using the Nebraska Child Support Worksheet so you know what the guideline amount would be. This gives you a baseline for any negotiation or hearing.
5. Consult a Nebraska family law attorney. Child support calculations involve nuances — income imputation, deviation criteria, joint custody adjustments, and health insurance allocations. Schedule a free consultation to ensure your rights and your children’s needs are protected.

For a national overview of how child support is calculated, see our guide on how child support is calculated.

Frequently Asked Questions

How is child support calculated in Nebraska?

Nebraska uses the income shares model. Both parents’ monthly adjusted gross incomes are combined, and the total support obligation is determined from the state’s child support table based on combined income and the number of children. Each parent’s share is proportional to their percentage of combined income. Health insurance and childcare costs are added and divided proportionally.

At what age does child support end in Nebraska?

Child support in Nebraska generally continues until the child reaches age 19, which is the state’s age of majority. This is one year later than most states. Support may end earlier if the child becomes emancipated through marriage, military service, or court order, and may extend beyond 19 for a child with a disability.

Can child support be modified in Nebraska?

Yes. Either parent can petition to modify a support order when there has been a material change in circumstances, such as a significant change in income, a change in custody arrangements, or a change in the child’s needs. Nebraska also allows modification when the current order differs from the guideline amount by 10% or more.

How does joint custody affect child support in Nebraska?

When the non-custodial parent has the child for 142 or more overnights per year, the joint custody adjustment applies. Each parent’s support obligation to the other is calculated, and the two amounts are offset. The parent with the higher obligation pays the difference, resulting in a lower payment than the standard calculation.

What happens if a parent does not pay child support in Nebraska?

Nebraska has strong enforcement mechanisms, including automatic income withholding, tax refund intercepts, driver’s license and professional license suspension, contempt of court proceedings, and credit reporting. The Nebraska Child Support Payment Center processes payments and tracks compliance. Past-due support accrues interest and cannot be discharged in bankruptcy.