Nebraska Child Support Calculator

Nebraska uses the Income Shares Model, which combines both parents' monthly net incomes and references Table 1 under Supreme Court Rules §§ 4-201 through 4-222 to determine the total child support obligation. Each parent's share is proportional to their percentage of combined net income. For example, a parent earning 66% of total combined income pays 66% of the support obligation. Courts apply guidelines worksheets specific to the custody arrangement — Worksheet 1 for sole custody, Worksheet 2 for split custody, and Worksheet 3 for joint physical custody.

Nebraska child support calculations include all sources of gross income: wages, salaries, commissions, bonuses, overtime, self-employment income, unemployment benefits, Social Security, and spousal support received. Allowable deductions include federal and state taxes, FICA contributions, mandatory retirement, voluntary retirement contributions up to 4% of gross pay, and existing child support obligations for other children. Means-tested public assistance such as SNAP and TANF is excluded from the calculation.

Custody arrangements directly determine which Nebraska child support worksheet applies. Worksheet 1 covers cases where one parent has primary physical custody (the other parent has fewer than 109 overnights per year). Worksheet 3 applies when both parents have more than 142 overnights per year, and courts have discretion to apply it when one parent has 109 to 142 overnights. Worksheet 2 addresses split custody where each parent has primary custody of at least one child.

Nebraska courts can modify child support when a material change in circumstances occurs, such as a significant change in either parent's income, a change in custody arrangements, or a child's changed needs. Under Nebraska Revised Statutes § 42-364, either parent may file a motion to modify. The Supreme Court requires that child support guidelines be reviewed at least every four years to ensure amounts remain appropriate. Courts apply the same guideline worksheets when recalculating modified support.

Nebraska child support covers basic needs including housing, food, clothing, and transportation. Under Nebraska Revised Statutes § 42-364, courts also allocate responsibility for health insurance premiums, unreimbursed medical and dental expenses, daycare costs, extracurricular activities, and educational expenses. These additional costs are typically divided proportionally between parents based on their respective incomes. Extraordinary expenses such as special needs costs may warrant a deviation from standard guideline amounts.

Nebraska sets a minimum child support amount of $50 per month or 10% of the obligor's net income, whichever is greater. Courts may deviate below this minimum if the parent is disabled or incarcerated. For high-income families, special computation rules apply when combined monthly net income exceeds $20,000. Above that threshold, courts have discretion in determining the appropriate support amount rather than relying solely on Table 1 extrapolation.

Child support in Nebraska continues until the child reaches age 19, which is the state's age of majority — one of only a few states where support extends beyond 18. Support may terminate earlier if the child marries, enters military service, or becomes otherwise emancipated. Nebraska courts may also order support beyond age 19 for children with disabilities who cannot support themselves. There is no automatic extension for college attendance unless parents agree.

Nebraska enforces child support through income withholding under Nebraska Revised Statutes § 42-364.08, which is mandatory for all new and modified orders. Additional enforcement tools include intercepting federal and state tax refunds, suspending driver's licenses and professional licenses, reporting delinquent amounts to credit agencies, and filing contempt of court actions that can result in fines or jail time. The Nebraska Department of Health and Human Services Child Support Enforcement division assists with collections.