When parents separate or divorce in Nebraska, one of the most important topics to address is child support. Whether you're the parent who will pay or receive support, understanding how the system works helps reduce stress and ensures your children get the financial support they need.
Child support isn't about punishing one parent or rewarding the other. It's about making sure children have access to food, shelter, clothing, medical care, and other necessities from both parents. Nebraska has clear guidelines that courts follow to determine fair support amounts based on each family's unique situation.
How Nebraska Determines Child Support
Nebraska follows the Income Shares Model to calculate child support obligations. This approach is based on the idea that children should receive the same proportion of parental income they would have gotten if their parents lived together.
The Nebraska Supreme Court created detailed guidelines that judges use when setting child support amounts. These Nebraska child support guidelines aim to treat all families fairly while recognizing that every situation is different.
The main principle behind these guidelines is simple. Both parents have an equal duty to support their children financially. The amount each parent contributes should be in proportion to their respective incomes.
Courts look at the total income of both parents combined, then determine what percentage each parent should pay based on their individual earnings. The parent who has the children less often typically makes monthly payments to the custodial parent.
Calculating Total Monthly Income
The first step in determining child support is figuring out each parent's total monthly income. This includes money from all sources, not just your regular paycheck.
Income sources that count include salaries and wages, bonuses and commissions, overtime pay, unemployment benefits, workers' compensation, disability payments, Social Security benefits, retirement income, and investment earnings. If you own a business or farm, your net business income counts too.
What doesn't count as income? Means-tested public assistance benefits like food stamps or housing assistance are excluded. Child support you receive for other children also doesn't count.
Courts annualize all income and divide by 12 to get a monthly figure. For example, if you earn $500 per week, your annual income is $26,000 (52 weeks times $500), making your monthly income $2,166.67.
If a parent tries to avoid paying child support by refusing to work or taking a lower-paying job on purpose, the court can impute income. This means the judge estimates what that parent should reasonably be earning based on their work history, education, skills, and available jobs in the area.
Deductions From Gross Income
Once total income is determined, certain expenses get deducted to arrive at net income. These deductions help ensure the child support calculation is fair and realistic.
Standard deductions include:
- Federal and state income taxes based on standard deductions for your number of exemptions
- Social Security taxes or any mandatory contributions replacing Social Security, including self-employment tax
- Retirement contributions required by your employer, or voluntary contributions up to 4 percent of gross income
- Child support already being paid for other children from previous relationships
- Cost of health insurance for yourself limited to 5 percent of your gross income
These deductions give a clearer picture of the actual money available to each parent. The court uses net income, not gross income, when calculating the amount of child support.
Using the Child Support Guidelines
After calculating both parents' net monthly incomes, these amounts are added together to get the combined net income. The court then uses Table 1 from the Nebraska child support guidelines to find the basic support amount based on combined income and number of children.
For example, if the combined monthly net income is $3,000 and there are two children, Table 1 shows a basic support obligation of $863. Each parent's share of this amount depends on their percentage of the total income.
If one parent earns $2,000 monthly and the other earns $1,000 monthly, the first parent contributes 67 percent of total income while the second contributes 33 percent. The parent with 67 percent would be responsible for $578 (67 percent of $863) while the other parent owes $285 (33 percent of $863).
The parent who has the children most of the time receives the child support payment from the other parent. This is because the custodial parent already spends money directly on the children for daily expenses.
Combined Monthly Net Income | One Child | Two Children | Three Children |
$2,000 | $387 | $575 | $712 |
$3,000 | $559 | $863 | $1,046 |
$4,000 | $730 | $1,088 | $1,355 |
$5,000 | $901 | $1,313 | $1,643 |
Additional Child-Related Expenses
The basic child support amount isn't the only financial responsibility parents have. Nebraska child support guidelines address several other expenses that benefit children.
Health Insurance Costs
Parents must provide health insurance coverage for their children when it's available at a reasonable cost through an employer or other source. The court determines if coverage is accessible, meaning the children can actually use it without unreasonable difficulty.
Health insurance is considered reasonable if it doesn't cost more than 5 percent of the responsible parent's gross income. The increased cost of adding children to a parent's health insurance gets prorated between both parents based on their income percentages.
The parent paying the premium receives a credit against their share of monthly support. These costs are added to the basic support amount to determine the total support obligation.
Uninsured Medical Expenses
The Nebraska child support guidelines include up to $250 per child per year for basic medical expenses. All reasonable and necessary medical costs exceeding $250 per child annually must be shared by the parents.
These additional costs are allocated to each parent in proportion to their income. The parent receiving support typically pays the first $250 per child, then both parents split costs above that amount.
Uninsured medical expenses include doctor visits, prescriptions, dental care, orthodontics, eye exams and glasses, mental health treatment, and substance abuse treatment not covered by insurance.
Childcare Expenses
Childcare costs related to work or education are calculated separately from basic child support. These expenses can be substantial, especially for young children.
Work-related childcare includes daycare, before and after school programs, and babysitting costs necessary for a parent to work. Education-related childcare covers costs that allow a parent to attend school or training to improve earning potential.
Each parent pays a percentage of childcare costs based on their share of total income. The value of the federal childcare tax credit gets subtracted from actual costs to determine net childcare expenses that parents must share.
How Parenting Time Affects Support
The amount of time children spend with each parent can impact child support calculations. Nebraska recognizes that parents with more parenting time incur more direct expenses for their children.
Standard Custody Arrangements
When one parent has primary physical custody and the other has regular visitation, the non-custodial parent typically pays the full calculated support amount. Standard visitation usually means alternating weekends, some holidays, and perhaps a few weeks in summer.
Extended Parenting Time
If parenting time substantially exceeds alternating weekends and includes 28 or more days in any 90 days, the court may reduce support payments by up to 80 percent during those extended periods. The court order must specify when these reductions apply.
Long-distance transportation costs directly related to parenting time may also be considered as a reason to deviate from standard guidelines if these costs are substantial and well-documented.
Joint Physical Custody
Joint physical custody exists when each parent has the children for a significant time, typically when one parent's time exceeds 142 days per year. In these situations, Nebraska uses a different worksheet that accounts for both parents' direct expenses.
When parents share custody more equally, both spend money directly on the children's needs. The child support calculation considers these shared costs and each parent's income to determine if any support payment is needed and in what amount.
Minimum Support Requirements
Even when a parent has very low income, Nebraska courts typically order minimum child support of at least $50 per month or 10 percent of the parent's net income, whichever is greater.
This minimum helps maintain contact information for the paying parent and reinforces the importance of both parents contributing to their children's support. Exceptions may apply in cases of disability or incarceration where lower amounts might be justified.
Deviations From the Guidelines
Nebraska courts presume that the amount calculated using the guidelines is the correct child support amount. However, judges can deviate from this amount in certain circumstances when applying the standard calculation would be unfair.
Common reasons for deviations from the guidelines include:
- Extraordinary medical costs for either parent or child that create an unusual financial burden
- Special needs of a disabled child requiring additional care or expenses beyond typical costs
- Very high incomes when total net income exceeds $20,000 monthly
- Foster care placement occurs when a child has been placed outside parental homes
- Any situation where applying standard guidelines would be unjust or inappropriate
When a court deviates from the guidelines, the judge must explain the reasons in writing. The order must state what the support would have been under standard guidelines and justify why a different amount is appropriate.
Modifying Child Support Orders
Life circumstances change, and child support orders can be modified when significant changes occur. Parents don't need to keep paying the same amount forever if their financial situation changes substantially.
When You Can Request Modification
Nebraska law allows modification when there's been a material change in circumstances. This means the change must be significant enough to affect the fairness of the current order.
Specifically, you can request modification when applying current guidelines would result in a change of 10 percent or more (but not less than $25) from the existing support amount. The changed circumstances must have lasted at least three months and be expected to continue for at least six more months.
Common reasons for modifying child support include:
- Significant income changes for either parent, such as job loss, promotion, or career change
- Changes in parenting time arrangements that affect each parent's expenses
- Changes in health insurance availability or cost
- Birth or adoption of additional children by either parent
- Changes in childcare expenses
- Medical condition or disability affecting a parent's earning capacity
How to Modify Support
To modify child support in Nebraska, you must file a motion with the court that issued the original order. Both parents will need to provide updated income information and complete new child support worksheets.
The Department of Health and Human Services can also review child support orders every three years upon request from either parent. If circumstances have changed, they can help you file for modification.
It's important to continue paying the current support amount until the court officially changes the order. You cannot simply stop paying or reduce payments on your own, even if your income decreases. Only a judge can modify a court order.
Paying and Receiving Child Support
Nebraska has specific procedures for how child support payments should be made and distributed. Following these procedures protects both parents and ensures proper record-keeping.
Payment Methods
The most effective method is income withholding, where child support is automatically deducted from the paying parent's paycheck. Employers withhold the support amount and send it directly to the Nebraska Child Support Payment Center.
Other payment options include automatic withdrawal from checking or savings accounts, check or money order sent with payment coupons, credit or debit card payments online or in person, and walk-in payments at the payment center in Lincoln.
All payments go through the State Disbursement Unit, which forwards money to the custodial parent. This creates an official record of all payments made and received.
How Payments Are Distributed
Child support payments are first applied to the current support due. If you pay more than the current month's amount, the extra money goes toward any past-due support first, then to any interest owed on arrears.
If you have multiple child support orders for children from different relationships, payments are divided among all orders based on amounts owed. The system ensures all your children receive support in proper proportion.
Enforcement of Child Support Orders
When a parent fails to pay child support as ordered, Nebraska has several enforcement tools available to collect the money owed to children.
Child Support Enforcement, part of the Department of Health and Human Services, can help custodial parents collect unpaid support through various methods. Income withholding orders garnish wages automatically. Tax refund intercepts take money from federal and state tax refunds when support is more than three months overdue and exceeds $500.
License suspension can affect driver's licenses, professional licenses, and even hunting and fishing licenses when parents fall behind. Credit bureau reporting lists unpaid support on credit reports when arrears exceed $500.
For serious cases, the court can find a non-paying parent in contempt, which can result in fines or even jail time. Passport denial prevents international travel when past-due support exceeds $2,500.
All child support orders automatically create liens on any real property the paying parent owns in Nebraska. This lien prevents selling or refinancing property until past-due support is paid.
Common Questions About Child Support
Many parents have similar concerns about how child support works. Understanding these common issues helps you navigate the process more confidently.
Can I deny parenting time if child support isn't paid?
No. Parenting time and child support are separate issues. Even if a parent isn't paying support, you cannot legally withhold parenting time. Similarly, owing child support doesn't eliminate a parent's right to spend time with their children.
When does child support end?
In Nebraska, child support typically continues until a child turns 19, gets married, becomes legally emancipated, becomes self-supporting, or dies. Some parents agree to extend support beyond age 19 for college expenses, but this isn't automatically required.
Is child support taxable?
No. The parent receiving child support doesn't pay income tax on it. The parent paying support cannot deduct payments on their tax returns. This is different from spousal support, which may have tax implications.
What if both parents agree to a different amount?
Parents can agree to deviate from the guidelines and pay more or less than the calculated amount. However, a judge must review and approve any agreement to ensure it's in the children's best interests before it becomes a valid court order.
Can I get credit for gifts or direct expenses?
Generally, no. Child support must be paid as ordered through the official payment system. Buying clothes, toys, or paying for activities directly doesn't count as child support unless specifically addressed in your court order.
Getting Legal Help
Child support involves complex calculations and legal procedures. While this guide covers Nebraska child support basics, every family's situation is unique.
Working with an experienced family law attorney ensures you understand your rights and obligations. An attorney can help you calculate appropriate support amounts, file for modifications when needed, navigate enforcement issues, and protect your interests in court proceedings.
The Department of Health and Human Services also provides assistance with establishing and enforcing child support orders. Their services are available to parents who need help navigating the system.