How Nebraska Calculates Child Support in 2026

Step 1: Both parents' monthly net incomes

Nebraska uses the income-shares model, which means both parents' incomes are added together to set the obligation, then each parent owes a percentage based on their share of the combined total. The first step is figuring out each parent's monthly net income.

Start with monthly gross income from all sources: wages, salary, regular overtime, bonuses, commissions, tips, self-employment net profit, Social Security retirement, disability, pensions, investment income, and rental income. Means-tested benefits (SNAP, TANF, SSI) are excluded.

From gross income, subtract the deductions allowed by Neb. Ct. R. § 4-205: federal income tax (estimated using the actual filing status and exemptions, not withholding), Nebraska state income tax, FICA (Social Security and Medicare), mandatory retirement contributions up to a guideline cap, the cost of health insurance for the children, and any prior court-ordered child support being paid for other children. The result is the parent's monthly net income for guideline purposes.

Step 2: The guideline table sets the total obligation

Add the two parents' monthly net incomes together to get combined monthly net income. Look up that number on the Nebraska Child Support Guideline Table (Schedule § 4-218) at the row matching the number of children involved. The table value is the total monthly support both parents together are presumed to spend on the children.

Example: Mother's net = $4,000/mo, Father's net = $6,000/mo, two children. Combined = $10,000. Table value at $10,000 / 2 children ≈ $1,894/mo. That's the total support obligation. Father's share is 60% ($1,136/mo) and Mother's share is 40% ($758/mo).

If neither parent has primary physical custody — i.e. each has at least 132 overnights per year — the case skips ahead to Worksheet 3 (joint physical custody) for further day-weighting. Otherwise, the non-custodial parent simply pays their share to the custodial parent each month.

Step 3: Sole vs. joint physical custody (the 132-overnight rule)

Nebraska Court Rule § 4-212 draws a hard line at 132 overnights per year (about 36% of the year). If one parent has fewer than 132 overnights with the children, the case is sole physical custody and uses Worksheet 1 — the non-custodial parent simply pays their pro-rata share of the table amount.

If each parent has at least 132 overnights, the case is joint physical custody and uses Worksheet 3, which day-weights the obligation in both directions. Worksheet 3 typically produces a smaller monthly transfer than Worksheet 1 because both parents are credited with directly providing for the children during their parenting time.

Worked example, joint physical (Worksheet 3): Same parents as above (Mother 40%, Father 60%, $1,894 table value). Mother has 150 overnights; Father has 215. The day-weighted formula calculates each parent's nominal obligation, multiplies by the percentage of time the children are with the OTHER parent, and offsets the smaller against the larger. Final result: Father pays Mother roughly $480/mo — significantly less than the $1,136/mo Worksheet 1 would have produced.

Step 4: Adjustments — health insurance, cash medical, and the subsistence floor

After the basic obligation is calculated, the court adds the children's portion of the health insurance premium back in and prorates it between the parents. The parent who actually pays the premium typically receives a credit for the other parent's share — meaning if Mother carries the kids on her insurance and Father owes her $480/mo in support, that credit may increase the transfer.

Nebraska child support orders typically include cash medical support to cover uninsured out-of-pocket expenses (copays, deductibles, orthodontia). It is commonly calculated as 5% of the obligor's monthly gross income, capped at the cost of reasonable private health insurance, but the court has discretion in how it is applied.

Finally, the Guidelines include a basic subsistence consideration so the obligor is generally left with enough income to meet basic needs (typically tied to a percentage of the federal poverty guideline). If the calculated support would push the obligor below that floor, support is reduced — though the Guidelines also recognize a $50 per month per case minimum that the court may apply.

Special situations: Pearrow, Prochaska, and split custody

Three special calculations apply in less common situations. Split custody (Worksheet 2) applies when each parent has at least one child residing with them full-time — the formula calculates support both ways and offsets. The Pearrow hybrid applies when some children are in joint physical custody (≥132 overnights each) and others are in sole custody — each subset gets its own worksheet.

The Prochaska adjustment (named after Prochaska v. Prochaska, the controlling Nebraska Supreme Court case) applies when the obligor parent has subsequent children with a new spouse. Prochaska is a three-step calculation that gives the obligor a partial deduction for supporting those new children, but only as a defense to a modification — not as a basis to seek one.