Understanding how Nebraska calculates child support can help parents plan, avoid disputes, and ensure predictable financial contributions for their child’s future. Whether you are the custodial or non-custodial parent, Nebraska courts consider several factors using a fixed formula to determine child support. This guide breaks down the process and key criteria Nebraska courts use to decide what parents pay.
How Child Support is Calculated in Nebraska: A Complete Guide for Parents
What Factors Affect Child Support in Nebraska?
The Nebraska child support guidelines establish a framework to calculate payments. It includes a mathematical formula or algorithm based off a few key factors. There are a few child support calculators that are available to make running this algorithm easy by inputting the key criteria into the online calculator.
Key elements in calculating child support in Nebraska include:
- Each parent’s income
- Joint physical custody or sole/primary physical custody
- Credits for carrying health insurance
- Retirement credit
- Credits for other child support obligations/other children in the home
In most cases, that’s it. The Court generally doesn’t factor in if your car payment is $1,000 per month or zero when calculating child support. Whether your mortgage payment or rent is $1,200 or $4,000 per month, the Court doesn’t generally factor in these expenses to determine how much child support you should pay. The child support is generally based off your income, not how you otherwise spend it.
If the parents have joint physical custody, the child support amount is usually adjusted downward based on parenting time. The number of overnights with each parent are included in the calculation.
How Do Nebraska Courts Calculate Child Support?
In theory, calculating child support is easy and in some cases it is. You open the calculator and add in each parent’s monthly gross income. You add in the tax claim information and the calculator calculates standard Nebraska taxes and federal taxes based off your income and the deductions you claim. You click whether the parents share joint physical custody or if one parent has sole physical custody. If you have joint physical custody, you also add how many overnights the child spends with each parent in the year. You add in your monthly health insurance premium costs. You get a separate credit in the calculation for your monthly premium costs and the additional premium cost to add your child to your health insurance plan. You get a credit for the amount you contribute regularly to a retirement plan. You add the amount of child support, if any, you pay for other children.
In some situations, this number is very straight forward. For example, if both parents are on salary and the child primarily resides with one parent, there may not be much to argue about in the numbers here. The calculator may be pretty straightforward as to what is the child support in this case.
On the other hand, there are often may places where the numbers used can be argued about.
Income
For example, if one parent works commission and their earnings vary, how do you calculate that parent’s income? One parent might argue that you take the last three years of earnings and average the three. The other parent might argue that is not fair if the income has trended upward or downward over the last three years.
Custody
Whether you have joint physical custody or sole/primary physical custody makes a big difference on the child support amount. Some fights for custody are probably due in part to the parent wanting to have joint custody to greatly reduce the child support amount.
Health Insurance Credits
The parents may argue who is going to carry the health insurance for the child and thus get the credit. Keep in mind that the health insurance credit is not a dollar- for-dollar credit. Thus, you generally aren’t going to get as much of a credit for carrying health insurance as the monthly premium actually costs. Further, there is a cap on this credit (5% at the time of this writing) so you only get some much credit even if the monthly premium is very high. The parents might also argue as to how the credit is calculated. If a parent is also carrying their other child on health insurance, do they still get the full credit or is the credited reduced to zero or halved since the other child is already on the insurance?
Retirement Credit
There generally isn’t too much of a dispute regarding the retirement credit. Most of the time, when a parent receives a retirement credit, there is a consistent percentage or amount being deducted on the paychecks and that is the credit that also goes into the calculator. This credit generally is capped (4% at the time of this writing), but can be a larger credit if the retirement contribution is a mandatory credit beyond the cap.
Credit for Other Children
The calculation includes a credit for other child support obligations. It does not include a credit towards child support arrears, but only the monthly child support currently running on another case. If you have other children in the home that are your biological or adopted children, there is a separate calculation used to determine how much credit you receive for the support of these other children. In some cases, the Court has given a credit for step-children residing in the home, depending on the specific factors of their support.
However, the Court generally won’t give a credit for other children in the home, even if you are their primary financial support.
If the parents can’t agree on the numbers, then it is up for the Judge to decide.
Deviations – Child Support NOT by the calculation
The Court is allowed to calculate child support by other than using the calculator. This is called a “deviation” and can only be done when it is in the child’s best interests to do so.
The most common type – Agreed-Upon Deviation
By far the most common deviation is when the parents agree to a different amount. It does not have any specific name beyond just a “deviation.” It is very common for both parents to agree on a number that works for that particular family. It can be higher or lower than the amount shown in the calculator. If both parents are in agreement with this number, the Court generally agrees with it too. The exception is if there is public assistance involved. If the child is receiving some type of public assistance (such as SNAP (formerly called Food Stamps), Medicaid, Child Care Assistance, of TANF), then the Court may find that it isn’t appropriate for the non-custodial parent to contribute less than the amount shown as their legal obligation under the child support guidelines.
Travel Deviation
Another common deviation is when the parents live far apart and to account for the additional costs due to travel. This is generally for when the parents reside in different states or many hours apart from each other. For example, if the non-custodial parent resides in Florida but flies the child to Florida for summer break, Thanksgiving, and part of Winter Break each year, the Court is allowed to reduce the child support due to these additional travel costs. There isn’t a specific formula to calculate the travel deviation. In this example, the Court might find that the travel costs for flights are about $400 per roundtrip flight on average three times per year (due to generally traveling around the holidays). The Court might find that a $1,200 per year travel deviation is appropriate in this situation. With 12 months in a year, the Court might find that the monthly child support should be $100 less per month ($1,200/12) to account for the non- custodial parent’s travel costs.
Other Deviations
The Court can deviate in other situations depending on the parent’s ability to pay. This includes the Court can deviate if the parent’s income is higher or lower than most. For example, if a parent’s income is over a certain threshold (currently $240,000 per year), the Court generally allows an upward deviation to the child support. On the other hand, if a parent is a minor, permanently disabled or incarcerated for an extended period of time, the Court may calculate child support at a lower amount. While generally the minimal amount of support of $50.00 per month, the Court can deviate to even lower amount in these types of special situations.
The Court can also deviate depending on the child’s needs. For example, if a child has extensive medical needs, the Court may find that a higher amount of support is appropriate. As another example, if the child is in foster care and the parent is cooperating with rehabilitative services, the Court might find that a lower amount of child support is appropriate.
Abatement
The Court can also “abate” the child support. While not technically a deviation, this is another method that the Court uses to reduce child support where appropriate. The most common abatement is when the child stays with one parent for a large block of time in the summer. From the example above regarding the parent in Florida, the Order could include that the child stays with the non-custodial parent for 31 days each year over summer break. In that situation, the Court might find that the child support should “abate” for that month each year. This means that the child support is generally reduced up to 80% for that month (although sometimes parents agree a deviation of the abatement to $0 for that month is more fair). For example, if the child goes to non-custodial parent’s home each July, then a child support obligation of $500 per month might be reduced to $100 for July each year.
Costs in Addition to Child Support
Child support is just one type of financial support generally included in a custody order. Although this varies from state to state, in Nebraska, a custody order can include the below financial obligations in ADDITION to the monthly child support:
1. Child Care Costs
Especially for children that have not yet started kindergarten, the child care costs can be substantial. Some states include the child care costs as part of the child support amount, Nebraska does not. A parent is generally ordered to pay a share of child care costs in addition to child support. The child support calculation also calculates a “percent contribution of each parent.” This is the percentage generally used to order child care expenses. For example, if the incomes of the parents are about the same, the parents might be ordered to each pay 50/50 of the child care costs. On the other hand, if one parent’s income is a lot higher than the other’s income, that parent will also generally be ordered to pay a greater share of the child care costs (often closer to 60/40 or even 70/30) based off the “percent contribution of each parent” shown in the child support calculation.
2. Health Costs not Covered by Insurance
The child support calculation gives a credit for the monthly health insurance premium when determining the child support amount. However, health and medical costs for the child not covered by insurance and beyond the monthly premium are generally ordered to be paid by each parent in addition to child support. The standard is to use the “percent contribution of each parent” just like for child care costs. Especially for a child with a lot of medical issues, these amounts can be substantial. A common dispute for parents is the cost of braces, which can be substantial, and is generally only covered by insurance in a limited fashion. In most situations, the Court does order the parents to share in these orthodontia costs.
If one parent has primary/sole physical custody, the calculator’s algorithm automatically assumes that the custodial parent will pay the first $250.00 per child, per year (formerly $480 per year) of these costs not covered by insurance. Thus, the percentage sharing of costs not covered by insurance generally doesn’t start until the $250 threshold is met by the custodial parent each year. Most orders for sole/primary physical custody are specific about the first $250 of these expenses being the sole responsibility of the custodial parent.
3. Joint Custody Expenses
When one parent has primary/sole physical custody, the non-custodial parent is generally NOT ordered to pay an additional amount towards the extracurricular expenses, school costs, cell phone, car insurance, etc. for the minor child. The idea is that the custodial parent can budget these expenses and use part of the child support towards the other parent’s share of the responsibility for these expenses. Thus, these expenses are generally the full responsibility of the custodial parent when a parent has sole/primary physical custody. On the other hand, if the parents share in joint physical custody, then the child support is generally a reduced amount (or zero) but the parents each pay a share of these joint custody expenses. The same “percent contribution of each parent” from the calculator is generally used if the parents aren’t splitting these expenses 50/50. There is some variety as to how these joint custody expenses are defined and it can vary from order to order and the specific child’s needs. A joint custody order almost always includes that each parent pays a percentage share towards the child’s sports, extracurricular activities, and school-related expenses. The child’s cell phone costs are become increasingly common to be included in the order. However, may other expenses can be included depending on the situation, especially when teens are involved, such as car insurance for the teen or senior picture costs.
4. Private School
In Nebraska, the Court cannot order either parent to have to pay for private school tuition over their objection. Even if the child has attended a private school by the prior agreement of the parties, the Court generally can’t order a parent to continue to pay towards private school tuition in the future. However, if the parents agree for the minor child to start or continue with private school and to each pay a share of the costs, then the Court can include this requirement as part of the final order and enforce the Court order if either parent doesn’t pay per the terms of their agreed-upon order.
5. College Tuition Expenses
In some states, the Court orders the parents to pay for advanced learning and college tuition expenses. In Nebraska, the Court cannot order either parent to pay for these expenses. However, like private school, the Court can include these expenses in the Order if both parents agree to it. The Court can then enforce each parent to follow their agreement if one parent doesn’t follow the terms as entered in the court order.
Tax Claim
Most custody orders include which parent gets to claim the minor child for tax purposes. This is limited by the IRS rules, but the Court order can generally state who gets to claim the child tax credit (formerly dependency exemption) each year. The default is that the custodial parent gets to make the claim every year. However, when a parent is ordered to pay child support or the parents have joint physical custody, then this credit is often alternated between the parents (especially if the non-custodial parent is current on child support by the end of the year). Usually this is alternated with one parent claiming the child in even years and the other parent claiming the child in odd years. When calculating child support, you include in the calculation who is
claiming the child for taxes each year (or if you are alternating), which adjusts the standard tax credits calculated by the calculator.
The Legal Process for Child Support Determination
Child support is generally ordered as part of a custody case. However, if the State or local child support offices brings the action, then the order might not address custody and may likely only include child support and health insurance coverage. The other issues (custody, parenting time, child care costs, etc.) remain unaddressed until either parent formally asks the Court to include the other issues in the order.
The action for child support is generally started the same as any other civil action in Nebraska. The document called the complaint is filed with the Court to start the action. The parties to the case must be served with the complaint. Once served, the parties are required to file a response within 30 days or they waive some of their rights to object. The case gets set for hearing(s) and/or trial until the parties reach an agreement or a final order is entered by the Court.
Although cases generally start the same, the next steps really depend on the factors and needs of the specific case. If the parents reach an agreement, there may never need to be a formal hearing. The paperwork can be signed by both parents and submitted to the Court without ever requiring an in-person appearance. On the other hand, contested cases will likely have at least one, if not many more hearings, before a final order is entered.
In Nebraska, some of the terms are standard no matter the case. In contrast to other states, in Nebraska, all child support is due monthly and is due the first of the month. You can’t vary the due date. Also, all child support accrues interest if not paid in full by the end of the month. The interest rate is fixed based upon when the court order is entered. The rate is set by the Court and is the same for all court orders entered on that date. The current court interest rate and historical tables are available on the Nebraska Supreme Court’s website.
Also, all child support MUST be paid through the Nebraska Child Support Payment Center. If you make a payment to the other parent directly, the presumption is that it was NOT for child support. The Payment Center keeps an accounting of all child support payments made before disbursing payment to the other parent. NEVER make a child support payment to the other parent directly unless you want to risk the Court saying it doesn’t count towards your support obligation. The Payment Center accepts payments in many methods and forms, including through check, credit card, direct deposit, income withholding, at the Clerk’s office, and at kiosks located in the larger metropolitan areas in Nebraska.
You can find at more about the Payment Center and ways to make or receive payments on their website.
How Does an Existing Child Support Obligation or Other Children Affect the Calculation?
If you are already ordered to pay child support, the calculator includes a credit for the monthly support obligation. However, you don’t get a credit towards any child support arrears that are owed or being paid.
If you have other children in your home, you may receive a credit for assisting with their financial support. There is a separate calculation to determine the credit for children in the home. You generally will receive a credit if the children are your biological or adopted children. You generally won’t receive a credit if the children are not legally related to you, even if you are their primary financial support. It is at the court’s discretion whether to give a credit for step- children in the home, but generally this credit is not given.
Keep in mind that you receive a credit for your other children when establishing support. However, if you have other children after the order is entered, you can’t use a credit for those children to decrease a prior child support obligation. You can use the subsequent children credit as a shield against raising support but not as a reason to decrease a child support order.
How to Modify Child Support in Nebraska
Due to career advancement and inflation, most people make more money as they get older. Thus, most of the time when child support changes, it increases. It is far less common for child support to decrease. This can be especially challenging when the parent happened to have very good earnings at the time the original child support was entered and has not been so fortunate in earnings since that time. Even if those earnings were a fluke overall in the parent’s earning history, it can be difficult to convince the court to decrease the child support unless there is proof of an outside force that decreased the parent’s earning capacity.
When there has been a material change in circumstances, either parent can request the Court to adjust the child support. The legal process is similar to how the original order was entered. A complaint for modification is filed and served on the other party to start the case. Once served, the other party has 30 days to file a response. From there, the process varies depending on specific circumstances of the case.
A parent can file the modification action on their own or by the assistance of an attorney. Another option is that either parent can request for the State to review if the State will bring a modification of the child support amount. You can make the request online here.
To simplify the criteria, the State will generally file a child support modification action if enough time has passed since the Order was entered and there is a material change that shows the child support is no longer at the amount shown by the guidelines.
Retroactive Child Support
The Court can order retroactive child support back to the date of birth of the child as part of the original custody order. However, it is rare for the Court to do so as the Court has to consider the parent’s ability to pay the retroactive support. Most of the time, the Court orders that the child support starts around the same time that the case is filed.
The Court generally can’t modify child support retroactively. Thus, if you believe an increase or decrease of child support is appropriate, it is important to file the child support modification action asap. Even if the Court finds that an increase or decrease is appropriate, the Court generally can’t order the modification effective sooner than the month after the action was filed or served. If your child support amount is not right, you need to take action asap to change it.
Other Custody Situations
The child support guidelines are generally designed to calculate child support if the parents have joint physical custody or the children primarily reside with one parent. There is also a calculation for split custody (two children and one child resides with each parent). However, real life has more nuances than this. For example, what if the parents have four children and three children primarily reside with one parent but the parents share joint physical custody of their fourth child? If there are three children and one child resides separately with one parent but that child has enhanced expenses due to special medical needs? What if the parents have one child who isn’t yet school-aged and the child resides two months with one parent and then one month with the other parent, how is support calculated and does an abatement or joint custody apply? The reality is that the child support guidelines may just guidelines in these situations.
Often there is caselaw where the courts have given some additional guidance in these situation. However, some situations are completely unique and the judge has more discretion as to what is “fair” in the situation if the parents can’t reach an agreement on appropriate support.
What Nebraska Parents Should Know About Child Support – Further Reading
Navigating child support in Nebraska is easier when you have a general understanding of the process and the factors affecting your case. From assessing income to considering prior support obligations, each case is unique. If you’re unsure how your financial status affects child support or you need to modify an existing order, now is the time to seek guidance and speak with an attorney. Solid knowledge of Nebraska child support laws gives you the confidence to act in your child’s best interests.
For further self-exploration, you can run some test calculations on the calculator approved by the Nebraska Bar Association.
You can also read the full language of the Guidelines on the Nebraska Supreme Court’s website.
Other Nebraska Child Support FAQs
Here are answers to some of the other most common questions parents have about Nebraska child support:
What is the Minimum Child Support in Nebraska?
Nebraska law sets a minimum child support order of $50 per month, unless the court finds that a lower amount is appropriate due to special circumstances. However, even if a parent isn’t working, the Court generally calculates the parent’s income at a minimum of full-time minimum wage earnings, unless there is a medical reason that a parent is unable to work full-time. Thus, there are relatively few orders for $50 per month in Nebraska and many more “minimum” orders based on minimum wage earnings (usually about $200-300 per month child support depending on the amount of minimum wage at the time the order was entered).
How Do I Calculate Child Support in Nebraska Myself?
The Nebraska Child Support Guidelines are an algorithm. There are a number of calculators available to easily apply this algorithm to your situation. One of the most common used by the Court is the calculator on the Nebraska Bar Association’s website. Non-attorneys can have access for free for a limited period of time.
Can’t the Parents Just Agree to the Child Support Amount?
Absolutely, yes, usually. Most of the time you can. However, it depends if the child is receiving public assistance benefits. According to a Georgetown University Study from 2023, most children in Nebraska are covered by insurance through a parent’s employer. However, about 1/3 of children in Nebraska are receiving medical coverage through the State, such as Medicaid. If there are no public assistance benefits involved, generally parents can agree to whatever child support amount they agree is best for their child and their situation. However, if the child is receiving a benefit, such as Medicaid, the parents may be limited if they want to agree that a parent should provide less financial support that the Guidelines suggest is their legal obligation. Upward deviations for more support are generally allowed. The Court may reject agreements for less child support than the Guidelines state if the child is receiving benefits from the State.
What if I Can’t Afford the Child Support Amount?
In Nebraska, child support is generally calculated based on your earnings, not your expenses. Increasing your credits, such as your retirement contribution, can lower the overall child support amount. However, the biggest factor is your earnings and attempts to artificially decrease your earnings are often not a successful method to decrease child support. Even if you are not working, the Court will calculate your child support based off your “earning capacity,” which is often the earnings at your last employment if you are recently unemployed. While there are some legitimate strategies to make the child support calculator show an amount that is more affordable, you may also need to find ways to decrease your other expenses so that the child support is within your budget.
Some of the most successful strategies are often based on arguing the lowest amount of income that is still accurate to your situation. For example, if you make $30.00 per hour but you work 38 hours, not 40 hours per week, on average, you may want to argue for the Court to use the income shown on your W-2 and not calculate you at $30.00 per hour/40 hours per week as it calculates you at an income that you truly do not have. These types of arguments can make a difference of hundreds and even sometimes thousands of dollars in child support per year.
What if the Child Support isn’t Enough?
If the non-custodial parent has low income or a lot of credits, the child support amount is likely going to be a low amount. The Guidelines are an attempt to create a balance between the child’s needs and what a parent can actually afford. Most people do have an increase in earnings over time. If the child support amount is currently low, it sometimes makes sense to wait until there has been an increase in earnings and ask for more support at that time.
When Does Child Support End in Nebraska?
Child support is generally due each month until the child turns 19 years old. It is for the full amount for the last month whether the child’s birthday is the first or last day of the month. Child support can terminate sooner if custody changes, the child marries, the child joins the military service, or due to other emancipating factors. The monthly child support will automatically terminate once the child turns 19 years old. You don’t need to file a motion to terminate support unless you have one of the other factors to request child support to terminate before 19 years old.
What about Overtime and Multiple Jobs?
Often overtime hours are included as part of a parent’s income for child support purposes. The Court looks at how regular and consistent the overtime is. If every paycheck shows a couple of hours of overtime per week, the Court will likely include those in your earnings. On the other hand, if there was a special ramp up in production and a relatively short period of overtime to meet the demand, the Court may decide it isn’t fair to include that income to calculate child support moving forward.
If a parent has multiple jobs, the Court looks at the overall history of employment to decide whether to include the income from each job or not. For example, if a parent has two part-time jobs, one via DoorDash and the other via Uber, the Court might likely decide that both jobs should be included as the parent’s overall employment includes both positions. On the other hand, if the parent picked up some seasonal hours one Christmas to catch up on bills, the Court would be unlikely to include that income for child support calculation purposes. However, if the parent picked up the same seasonal shift every year for the last five years, the Court might find that the income should be included for child support purposes.
What Happens if a Parent Doesn’t Pay Child Support in Nebraska?
Failure to pay child support can result in wage garnishment, tax refund interception, suspension of licenses, property liens, passport denial, negative credit reporting, or even jail time for contempt of court, among other possible repercussions. Unpaid child support (called child support arrears) remain due and owing and continue to accrue interest after the child reaches age
19. Child support is one of the most collectible forms of debt and can’t even be forgiven in bankruptcy, except for very unusual circumstances. If a parent believes the child support amount is unaffordable, the parent needs to act now. The Court generally can’t modify the child support retroactively.
Who is Owed the Child Support?
The child support is due to the parent, not the child. Thus, even after the child becomes an adult, the unpaid child support is owed to the custodial parent named in the Order, not to the child.
Law Office of Julie Fowler, PC, LLO | Divorce Lawyers Omaha
Child Custody | Child Support | Divorce Lawyers Omaha
If you are looking for an attorney in a child custody, child support case, or divorce case in Omaha, Nebraska, or the surrounding areas (including Papillion, Bellevue, Gretna, Elkhorn, Douglas, and Sarpy), contact our office to set up a consultation.