Nebraska Child Support Calculator & Guide (2025)

Overview of Nebraska Child Support

Nebraska uses the Income Shares Model under Nebraska Revised Statutes §42-364. This model estimates the amount parents would spend on their children if they lived together, then divides that obligation proportionally based on each parent's share of combined net income.

The Income Shares approach reflects the philosophy that children should receive the same financial support from their parents after separation as they would have if the family had remained intact. Nebraska's Department of Health and Human Services administers the Child Support Enforcement program statewide.

How Child Support Is Calculated in Nebraska

The Nebraska child support formula works as follows:

1. Determine each parent's net income: Start with gross income and subtract federal and state income taxes (Nebraska has a 5.84% state income tax), Social Security, Medicare, health insurance for the child, and union dues
2. Combine both parents' net incomes to find the total
3. Consult the Nebraska support schedule to find the base support obligation for the combined income level and number of children
4. Add health insurance and childcare costs to the base obligation
5. Allocate each parent's share proportionally based on their percentage of the combined net income
6. Apply the self-support reserve of $1,044/month to protect low-income obligors

Nebraska Income Shares Example

Key Factors in Nebraska Calculations

Net Income Definition

Nebraska uses net income for child support calculations. Net income is gross income minus:

• Federal income taxes
• Nebraska state income tax (up to 5.84%)
• Social Security taxes (6.2%)
• Medicare taxes (1.45%)
• Health insurance premiums for the child
• Mandatory union dues

Shared Custody Adjustments

Nebraska provides adjustments for shared custody arrangements. When both parents have significant parenting time, the court may adjust the support calculation to account for the expenses each parent directly incurs during their time with the child.

Extraordinary Medical Expenses

Extraordinary medical and dental expenses beyond typical costs are shared proportionally between both parents based on their income shares.

Minimum and Maximum Amounts

Self-support reserve: Nebraska protects low-income obligors with a self-support reserve of $1,044 per month (2024). The paying parent must retain at least this amount for their own basic needs.

Low-income adjustments: Low-income obligors may qualify for a reduced obligation if their income falls below certain thresholds after the self-support reserve is applied.

Modification and Enforcement

Modification

Nebraska allows modification of child support orders when:

• There has been a material change in circumstances since the last order
• A significant change in either parent's income occurs
• Custody or parenting time arrangements change
• The child's needs change significantly

Enforcement

The Nebraska Department of Health and Human Services enforces child support orders through:

• Income withholding from paychecks
• Tax refund interception (federal and state)
• Driver's license suspension for non-payment
• Professional and occupational license suspension
• Credit bureau reporting of delinquencies
• Contempt of court proceedings
• Liens on property and financial accounts
• Passport denial for arrears exceeding $2,500

Get your Nebraska estimate: Use our free child support calculator to see what you might owe or receive under Nebraska guidelines.