Nebraska Child Support Laws: Guidelines and Calculations

How to Apply for Child Support in Nebraska

The Nebraska Department of Health and Human Services (DHHS) administers child support services statewide through its Child Support Enforcement (CSE) division. CSE provides the following services to custodial and noncustodial parents:

• Locating noncustodial parents
• Establishing paternity
• Establishing and enforcing child support orders
• Modifying existing support orders when circumstances change
• Collecting and distributing child support payments

To apply for child support services, you have three options:

• Apply online through the DHHS portal
• Call toll-free at (877) 631-9973
• Visit your local child support office

The application process typically takes about 20 minutes. You will need your child support court order (if one exists), health insurance information for your children, and Social Security numbers for all parties involved.

How Is Child Support Calculated in Nebraska?

Nebraska uses the income shares model to calculate child support. This approach considers the combined income of both parents and allocates the support obligation proportionally based on each parent's share of that combined income. The goal is to approximate the amount parents would have spent on their children if they were still living together.

The basic calculation process follows these steps:

1. Determine each parent's total monthly income from all sources
2. Calculate monthly net income by subtracting allowable deductions
3. Combine both parents' net incomes
4. Find the corresponding support amount on Table 1 (Income Shares Formula)
5. Multiply by each parent's percentage of the combined income
6. Add the child's health insurance costs and allocate between parents

The Nebraska Judicial Branch provides an online child support calculator for individuals who are representing themselves.

What Counts as Income in Nebraska?

Under Section 4-204 of the Nebraska Child Support Guidelines, total monthly income includes income from all sources. This covers wages, salaries, commissions, bonuses, self-employment income, rental income, investment income, and retirement benefits.

However, certain income is excluded from the calculation:

• Means-tested public assistance benefits (such as SNAP or TANF)
• Earned income tax credits
• Child support payments received for children from prior relationships

The court may include overtime wages if overtime is a regular and consistent part of a parent's employment. If a parent is voluntarily unemployed or underemployed, the court may impute income based on that parent's earning capacity, work history, education level, and available job opportunities.

Important: Under Section 4-204(F), incarceration may not be treated as voluntary unemployment when establishing or modifying child support orders. This protection was added in the 2020 guidelines update.

Allowable Deductions

The following deductions are subtracted from gross income to determine net income under Section 4-205:

• Federal and state income taxes (calculated using standard deductions)
• FICA and Social Security contributions
• Mandatory retirement contributions, or up to 4% of gross income for voluntary retirement plans
• Child support currently paid for other children under prior court orders
• Health insurance premiums for the parent only (capped at 5% of gross income)

Nebraska Income Shares Formula and Table 1

Nebraska's child support amounts are determined using Table 1, the Income Shares Formula. The Nebraska Supreme Court updates Table 1 annually to reflect changes in the federal poverty guidelines published by the U.S. Department of Health and Human Services. The most recent update took effect on January 29, 2025.

The table provides support amounts based on combined parental net income and the number of children. For example, if both parents have a combined monthly net income of $5,000 and there are two children, the basic child support obligation would be approximately $1,116 per month. This amount is then divided between the parents based on their proportional share of income.

Minimum Support Obligation

Under Section 4-209, the minimum monthly child support is $50 or 10% of the obligor's net income, whichever is greater. Exceptions may apply for parents who are disabled or incarcerated.

Basic Subsistence Limitation

Section 4-218 provides a basic subsistence limitation tied to the federal poverty guidelines. This section was amended in January 2025 along with Table 1. The purpose of this limitation is to ensure that the obligor retains enough income to cover basic living expenses while still contributing to the child's support.

High-Income Cases

If combined net income exceeds $20,000 per month, the court applies the table amount at $20,000 plus additional percentages for income above that threshold. The rates are 10% for one to three children and 12% for four or more children.

Child Support Worksheets

Nebraska courts use several worksheets depending on the custody arrangement:

• Worksheet 1: Basic Net Income and Support Calculation, used in standard sole custody cases
• Worksheet 2: Split Custody Calculation, used when each parent has physical custody of different children
• Worksheet 3: Joint Physical Custody Calculation, used when each parent has the child more than 142 days per year

Joint Physical Custody Adjustments

Under Section 4-212, when each parent's parenting time exceeds 142 days per year, there is a rebuttable presumption that support should be calculated using Worksheet 3. For purposes of this section, a "day" is generally defined as including an overnight period.

When parenting time falls between 109 and 142 days per year, the use of Worksheet 3 is at the court's discretion. Below 109 days, the standard Worksheet 1 applies.

If child support is determined under the joint custody provision, all reasonable and necessary direct expenditures made solely for the children (such as clothing and extracurricular activities) are allocated between the parents proportionally.

Health Insurance and Medical Expenses

Under Section 4-215, child support orders must address how parents will provide for the children's health care needs. Health insurance costs are handled as follows:

• The cost of adding the children to a parent's existing health care coverage is calculated as the difference between self-only coverage and employee-plus-children or family coverage
• Health insurance costs are considered reasonable if they do not exceed 5% of the responsible parent's gross income
• These costs are prorated between both parents based on their share of combined income
• The parent who pays the premium receives a credit against his or her share of monthly support

Nonreimbursed medical expenses (co-pays, deductibles, and uncovered treatments) that are not included in the Table 1 amounts are allocated separately between parents based on their proportional income.

How to Modify Child Support in Nebraska

Child support orders can be modified when financial circumstances change. Under Section 4-217, the Nebraska Judicial Branch recognizes a rebuttable presumption of material change when:

• Application of the current guidelines would result in a 10% or more variation (but not less than $25) from the current obligation
• The change in financial circumstances has lasted at least 3 months
• The change can reasonably be expected to continue for another 6 months

To request a modification:

• Contact DHHS at (877) 631-9973
• Submit a request online through the DHHS portal
• Consult with a family law attorney
• File a modification motion with the court

Key Limitations on Modifications

Several rules limit when and how child support can be modified:

• Under Section 4-219, support cannot increase solely because the other parent's income increased
• Under Section 4-220, the birth or adoption of subsequent children is not grounds for reducing support, although it may serve as a defense against an increase
• Voluntary unemployment or underemployment is not grounds for a reduction in support
• The court will review all current financial circumstances of both parents before approving any change

Child Support Enforcement in Nebraska

The Child Support Enforcement division uses multiple tools to collect unpaid support under Nebraska law:

Income Withholding

Under Neb. Rev. Stat. 43-1718, employers are required to withhold child support directly from the obligor's wages, salary, or other income. Compliance by the employer operates as a discharge of the employer's liability to the employee for the amount withheld.

Administrative and Civil Remedies

• Credit bureau reporting: Delinquencies are reported to major credit agencies, affecting the obligor's credit score
• License suspension: Driver's, professional, and recreational licenses may be suspended after three months of arrears
• Bank account garnishment: Funds may be seized directly from bank accounts
• Property liens: Liens may be placed against real estate, vehicles, and other property
• Tax refund interception: Federal and state tax refunds can be intercepted and applied to arrears
• Interest on arrears: Unpaid support accrues interest under Nebraska law

Passport Denial

Under 42 U.S.C. 652(k), the U.S. Department of State denies or revokes passports for parents who owe more than $2,500 in child support arrears. State agencies certify delinquent obligors to the federal Office of Child Support Services, which transmits the information to the State Department.

Contempt of Court

Under Neb. Rev. Stat. 42-358, when a parent willfully fails to pay support and income withholding is not feasible, the court may appoint an attorney to commence contempt proceedings. Penalties may include fines, jail time, or both.

Criminal Nonsupport

Under Neb. Rev. Stat. 28-706, criminal nonsupport is a Class II misdemeanor. However, if the failure to pay violates a court order, it becomes a Class IV felony. The state must prove that the parent intentionally failed, refused, or neglected to provide proper support, although a defendant may present evidence of inability to pay to disprove intent.

Statute of limitations: There is no statute of limitations on child support arrears in Nebraska. Unpaid support remains collectible indefinitely, and the termination of the support obligation does not eliminate any past-due balance.

How Long Does Child Support Last in Nebraska?

In Nebraska, the age of majority is 19 years old, which is older than most states. Under Neb. Rev. Stat. 42-364.16, child support continues until:

• The child reaches age 19
• The child becomes emancipated by court order
• The child becomes self-supporting
• The child marries
• The child dies
• Or further court order

Child support is paid through the birth month in which the child turns 19. The Nebraska Judicial Branch provides information on the termination process.

Termination Process

An obligor may file a written application for termination of a child support order with the clerk of the district court where the support was originally ordered. Termination is automatic if the prior court filings accurately state the child's date of birth.

Emancipation

A child age 16 or older may petition for emancipation if they can demonstrate financial independence and the ability to live separately from parents, maturity to manage their own affairs, and a commitment to employment, education, or vocational training. A judgment of emancipation suspends any existing custody, parenting time, or support orders.

Termination of Parental Rights

Under Neb. Rev. Stat. 43-292, parental rights may be terminated voluntarily (such as in adoption cases) or involuntarily if the parent is found unfit. Termination of parental rights ends the ongoing child support obligation, but any arrears that accrued before the termination must still be paid.

Recent Changes to Nebraska Child Support Law

The Nebraska Child Support Advisory Commission completed its 2024 review of the guidelines. Based on the commission's recommendations, the Nebraska Supreme Court amended Section 4-218 (basic subsistence limitation) and updated Table 1 effective January 29, 2025. These changes adjust the income thresholds to reflect current federal poverty guidelines.

Additionally, the Nebraska Legislature passed LB233, which creates a child support income passthrough for custodial parents receiving Aid to Dependent Children (ADC). Under this law, custodial parents on ADC will receive up to $100 per month of child support paid for one child, or $200 per month for two or more children. This income will be disregarded when calculating ADC benefits. LB233 takes effect July 1, 2027.