Child Support Calculations in Nebraska

Nebraska uses the Income Shares model under Nebraska Court Rules Chapter 4, Article 2, calculating support based on each parent's proportion of combined monthly net income. Whether you're navigating an uncontested or contested divorce, understanding Nebraska's unique features—including age 19 majority and the 1.5 multiplier for joint custody—is essential.

The Income Shares Model (NET Income)

Nebraska calculates support using net income (after deductions), not gross income like many states. The Table 1 - Income Shares Formula (revised January 2025) provides the basic support amounts.

• Step 1: Calculate each parent's monthly net income after deductions
• Step 2: Add to get combined monthly net income
• Step 3: Compute each parent's percentage share of combined net
• Step 4: Look up the basic obligation in Table 1
• Step 5: Multiply by each parent's percentage to get their share
• Step 6: Add childcare and health insurance costs proportionally

Calculating Net Income

Nebraska allows specific deductions from gross income to reach monthly net income:

• Taxes: Federal and state income taxes using standard deductions/exemptions
• FICA: Social Security and Medicare contributions
• Retirement: Mandatory contributions plus voluntary retirement up to 4% of gross (wages) or 4% of net (self-employment)
• Prior child support: Court-ordered support for other children
• Self-only health insurance: Parent's own premium, capped at 5% of gross income

Excluded from income: Means-tested public assistance (including EITC), payments received for children of prior marriages.

Three Worksheet Types

Nebraska uses different worksheets depending on custody arrangements:

• Worksheet 1 (Primary Custody): Standard calculation when one parent has primary physical custody
• Worksheet 2 (Split Custody): Used when each parent has primary custody of at least one child—compute each parent's obligation and offset
• Worksheet 3 (Joint Physical Custody): Uses a 1.5 multiplier and cross-credit method based on parenting time percentages

Joint Physical Custody: The 1.5 Multiplier

Worksheet 3 applies when both parents have substantial parenting time:

• 142+ overnights each: Worksheet 3 is presumptively required
• 109-142 overnights: Use of Worksheet 3 is discretionary
• 1.5 multiplier: Multiply Table 1 basic obligation by 1.5 to create joint custody pool
• Cross-credit method: Each parent's payment equals their allocated share multiplied by the other parent's parenting time percentage
• Offset: The higher payer pays the difference

High-Income Cases: Above $20,000/Month

Table 1 stops at $20,000 combined monthly net income. Above this threshold:

• Minimum floor: Support "may be more but shall not be less than" the $20,000 schedule amount
• Optional percentages: Courts may add a percentage of income above $20,000:
  • 1-3 children: 10% of excess
  • 4 children: 12%
  • 5 children: 13%
  • 6 children: 14%

Example: At $30,000 combined net with one child: $2,282 (table value at $20k) + 10% of $10,000 excess = $3,282 total before allocation.

Need a Detailed Support Estimate?

Nebraska's Income Shares model requires NET income calculations, the 1.5 multiplier for joint custody, and $20,000 combined income cap adjustments. Get a personalized estimate using the official CSSD worksheet formulas.

Get your personalized support estimate →

Low-Income Protections

Nebraska protects low-income obligors with two provisions:

• Self-Support Reserve: $1,304/month net (updated annually)—combined support obligations cannot reduce a parent's net income below this amount
• Minimum support: $50/month or 10% of obligor's net income, whichever is greater (lower amounts may be justified for disability or incarceration)

Add-Ons: Childcare and Health Insurance

Beyond basic support, these costs are added and allocated proportionally:

• Work-related childcare: Net of federal childcare tax credit (may be imputed via Worksheet 6)
• Health insurance: Incremental cost to add children to coverage, prorated between parents
• Unreimbursed medical: First $250/child/year included in schedule; excess allocated proportionally

Extended Parenting Time Adjustments

When not using Worksheet 3, courts may adjust support for extended parenting time:

• Threshold: Parenting time "substantially exceeds alternating weekends and holidays and 28 days or more in any 90-day period"
• Maximum reduction: Up to 80% for designated extended parenting months
• Long-distance travel: Documented travel costs may justify deviation

Duration of Support: Age 19 Majority

Nebraska's age of majority is 19 (one of few states where it's not 18):

• Standard termination: Support ends when the child turns 19
• Earlier termination: Marriage, death, or court-ordered emancipation
• No compelled college support: Courts cannot require post-majority support absent parental agreement
• Agreement enforcement: If parents agree in writing to extend support (e.g., college), courts may enforce that agreement

Modification Standards

Nebraska uses a multi-factor threshold for modification:

• 10% AND $25/month: Change must be at least 10% and at least $25/month
• Duration test: Change must have lasted 3 months AND be reasonably expected to last 6 more months
• Other grounds: Substantial changes in health insurance or childcare costs
• Later-born children: Cannot reduce support solely due to subsequent children, but may be raised as defense to increase

Enforcement and Arrears

Nebraska enforces support through DHHS Child Support Enforcement:

• Income withholding: Employers must withhold starting first pay period after notice; $2.50/month admin fee allowed
• Driver's license suspension: DHHS notifies DMV for support order violations
• Tax refund intercept: State and federal refunds may be seized
• Passport denial: Federal denial when arrears exceed $2,500
• Contempt: Willful nonpayment may result in purge plan or jail time

Interest on Arrears

Nebraska charges interest on delinquent support:

• Current rate: 6.256% per year (variable quarterly)
• Interest type: Simple (not compounding)
• When it begins: 30 days after payment becomes delinquent
• Rate source: Judgment interest rate set by Neb. Rev. Stat. § 45-103 on date of most recent order

Common Calculation Mistakes

• Using gross income: Nebraska uses NET income after specific deductions—not gross
• Ignoring 1.5 multiplier: Joint physical custody (Worksheet 3) multiplies Table 1 by 1.5
• Wrong overnight threshold: 142+ days = presumed Worksheet 3; 109-142 = discretionary
• Assuming age 18: Nebraska's age of majority is 19, not 18
• Forgetting duration test: Modification requires 3 months past AND 6 months expected future
• Direct payments: Pay through Nebraska Child Support Payment Center—direct payments may not get credit

Key Takeaways

• NET income basis: Calculate support using monthly net income after deductions
• $20,000 combined cap: Optional percentages (10-14%) apply above cap
• 1.5 multiplier: Worksheet 3 for joint physical custody multiplies basic obligation by 1.5
• 142-day threshold: Joint custody worksheet presumed at 142+ overnights each
• Age 19 majority: Support continues until 19 (not 18)
• $1,304 self-support reserve: Protects low-income obligors
• 10% AND $25/month: Modification requires both thresholds plus duration test
• 6.256% arrears interest: Simple interest, variable quarterly

For more information about Nebraska divorce processes, see our Nebraska divorce timeline and filing checklist. For property division information, review our Nebraska marital property guide.