Nebraska Child Support Calculator (2025)

How Nebraska Calculates Child Support

Nebraska uses the Income Shares model for calculating child support obligations. This approach is based on the economic principle that children should receive the same proportion of parental income they would have received if the family remained intact. Nebraska's guidelines are established by the Nebraska Supreme Court and apply to all child support proceedings in the state, creating a rebuttable presumption that the guideline amount is correct.

The Nebraska calculation begins with determining each parent's monthly net income. Unlike many states that use gross income, Nebraska bases its calculations on net income after taxes and mandatory deductions. Both parents' net incomes are combined, and this figure is used to look up the basic child support obligation from the Nebraska guidelines schedule. Each parent's share is then proportional to their contribution to the combined net income.

Nebraska's approach ensures that both parents contribute financially to their children's upbringing in proportion to their means. The state has a relatively straightforward calculation method, but it accounts for important variables including the number of children, custody arrangement, health insurance costs, work-related childcare expenses, and other extraordinary costs that benefit the children.

History of Nebraska Child Support Guidelines

Nebraska has refined its child support guidelines over several decades. The current guidelines reflect extensive research into the actual costs of raising children at various income levels in Nebraska. The Nebraska Supreme Court periodically reviews and updates the guidelines schedule to ensure it remains consistent with current economic data. The guidelines were most recently updated to reflect changes in tax law, economic conditions, and child-rearing cost research from the USDA and other authoritative sources.

Nebraska's Department of Health and Human Services, through its Child Support Enforcement program, administers the state's child support system. The department works with courts, attorneys, and families to ensure that child support orders are established fairly and enforced effectively. Nebraska participates in the federal Title IV-D program, which requires periodic review of guidelines and provides federal matching funds for state child support enforcement activities.

Understanding Nebraska Child Support Guidelines

Nebraska's child support guidelines are codified in the Nebraska Child Support Guidelines, adopted and maintained by the Nebraska Supreme Court. These guidelines apply to all child support proceedings including divorce cases, paternity actions, modifications, and cases administered through the state child support enforcement agency. The guidelines create a rebuttable presumption that the calculated amount is the correct amount of support.

The Nebraska guidelines use monthly net income rather than gross income, which distinguishes Nebraska from many other Income Shares states. Net income is calculated by subtracting federal and state income taxes, FICA contributions, and certain other mandatory deductions from gross income. This approach produces a more accurate picture of each parent's actual available resources for child support purposes.

Nebraska Worksheets

Nebraska uses a standardized Worksheet 1 for sole custody situations and Worksheet 2 for joint physical custody arrangements. Both worksheets guide the user through the calculation process step by step, from income determination through the final support obligation. These worksheets must be completed and filed with the court in all child support proceedings to ensure transparency and consistency in calculations across the state.

The Age of Majority in Nebraska

One notable feature of Nebraska law is that the age of majority is 19, not 18 as in most other states. This means child support in Nebraska generally continues until the child turns 19, providing an additional year of support compared to most jurisdictions. This extended support period can have a significant impact on the total amount of child support paid and received over the life of the support order. The extended age also means that children who are 18 and still in high school continue receiving support without needing a special court order.

Income and Net Income Calculations

Nebraska's use of net income is a distinguishing feature of its child support guidelines. Understanding how Nebraska defines and calculates net income is essential for an accurate child support calculation.

What Counts as Gross Income

Before calculating net income, Nebraska first determines each parent's gross income from all sources:

• Wages and salaries from all employment including overtime, tips, and shift differentials
• Commissions and bonuses typically averaged over a reasonable period
• Self-employment income after business expenses but before personal taxes
• Rental and property income after operating expenses
• Interest and dividends from investments and savings
• Pension and retirement income
• Social Security benefits including disability and retirement
• Workers' compensation and unemployment benefits
• Alimony received from another relationship
• Trust income and estate distributions
• Military pay including all allowances
• Capital gains and severance pay

Calculating Net Income

Nebraska allows the following deductions from gross income to arrive at monthly net income:

• Federal income tax based on appropriate filing status and exemptions
• Nebraska state income tax
• FICA taxes (Social Security and Medicare)
• Mandatory retirement contributions required as a condition of employment
• Union dues required for employment
• Alimony paid under a court order to a former spouse
• Pre-existing child support paid under a court order for other children

Voluntary deductions such as 401(k) contributions (beyond mandatory amounts), voluntary insurance premiums, and charitable contributions are generally not deductible for child support purposes. The focus is on mandatory obligations that reduce the parent's actual available income.

Imputed Income

Nebraska courts can impute income to a parent who is voluntarily unemployed or underemployed. The court considers the parent's education, work history, skills, and the local labor market to determine earning capacity. Nebraska courts are particularly rigorous about imputed income when a parent appears to have deliberately reduced income to lower child support obligations. However, courts recognize legitimate reasons for reduced income including disability, caregiving for young children, enrollment in education programs, and involuntary job loss despite diligent search efforts.

The Nebraska Support Schedule

The Nebraska child support schedule provides the basic child support obligation based on combined monthly net income and number of children. The schedule is based on economic research about the actual costs of raising children at various income levels.

The schedule reflects increasing obligations at higher income levels, but at a decreasing percentage of income. Nebraska's schedule covers combined net incomes from very low levels up to $15,000 or more per month. For incomes above the schedule maximum, courts typically extrapolate or exercise discretion based on the children's needs and established standard of living.

Joint Custody Calculations

Nebraska provides special calculation procedures for joint physical custody arrangements. Joint custody is recognized when the non-custodial parent has the children for 142 or more overnights per year, representing approximately 39% of the year. In these situations, Nebraska uses Worksheet 2, which calculates each parent's individual obligation and offsets them.

The joint custody calculation works as follows:

1. Calculate the basic obligation using the standard schedule
2. Determine each parent's share based on their percentage of combined net income
3. Multiply each share by 1.5 to account for the increased costs of maintaining two homes
4. Calculate an offset by subtracting the lesser amount from the greater
5. The parent with the higher obligation pays the difference to the other parent

The 1.5 multiplier recognizes that maintaining two fully equipped homes for children costs more than maintaining one. Both households must have adequate sleeping arrangements, clothing, food, toiletries, and other necessities. The offset approach ensures the lower-earning parent receives financial support to maintain an appropriate standard of living for the children during their custody time.

When Courts Deviate from Guidelines

Nebraska courts can deviate from the guideline amount when applying the guidelines would be unjust or inappropriate. The party seeking deviation bears the burden of proof. Written findings explaining the deviation are required.

Common reasons for deviation include:

• Extraordinary medical expenses for children with special needs
• Special educational expenses including private school tuition
• Travel costs for visitation when parents live far apart
• Combined income above the schedule maximum
• The child's own income or assets
• Agreements between the parents that serve the child's best interests
• Other children the parent is legally obligated to support
• Extraordinary debt from the marriage
• Seasonal or fluctuating income

How to Modify Child Support in Nebraska

Nebraska allows modification of child support when there has been a material change in circumstances. A material change is presumed when the current guidelines would produce an amount that differs by 10% or more from the existing order. Either parent or the state child support enforcement agency can initiate modification proceedings.

Common grounds for modification include:

• Significant change in either parent's income
• Job loss or involuntary reduction in work hours
• Change in custody or parenting time
• A child reaching the age of 19 (Nebraska's age of majority)
• Change in health insurance costs or availability
• Change in childcare expenses
• Change in the child's needs

To modify, file a Complaint to Modify with the district court that issued the original order. Provide updated financial information and evidence of the changed circumstances. The modification is effective from the date of filing, not retroactively. Nebraska also offers a simplified review process through the state child support enforcement agency for cases administered through the agency.

Enforcement of Nebraska Child Support

Nebraska employs comprehensive enforcement tools to ensure compliance with child support orders:

• Income withholding: Automatic wage deduction, the primary collection method
• Tax refund interception: Both state and federal refunds
• License suspension: Driver's, professional, and recreational licenses
• Contempt of court: Fines and potential jail time
• Property liens: Liens on real estate and vehicles
• Bank account levies
• Credit reporting: Delinquent support reported to credit bureaus
• Passport denial: For arrearages over $2,500

Nebraska participates in UIFSA for interstate enforcement and the Federal Parent Locator Service. Interest accrues on past-due support at the statutory rate, creating a strong incentive for timely payments.

Nebraska Child Support and Taxes

Child support payments in Nebraska are neither taxable to the recipient nor deductible by the payer under federal tax law. Key considerations include dependency exemptions (typically claimed by the custodial parent unless otherwise agreed), child tax credits, EITC eligibility, and head of household filing status. Since Nebraska uses net income (after taxes) for calculations, changes in tax law or filing status can affect the child support calculation.

Frequently Asked Questions

Other State Child Support Calculators

Child support laws vary by state. Use our other calculators: