How is child support calculated in Nebraska?

Using Table 1, the Income Shares Formula, under the Nebraska Supreme Court's Child Support Guidelines. Table 1 was most recently updated January 29, 2025, with Section 4-218 separately amended effective January 1, 2026, both tied to periodic changes in federal poverty guidelines.

How do I request a modification in Nebraska?

Under Section 4-217, there's a rebuttable presumption of material change when applying the current guidelines would produce a 10% or more variation (at least $25) from the current obligation, the change in financial circumstances has lasted at least 3 months, and the change can reasonably be expected to continue for another 6 months.

Is there a review available without proving a change?

Yes. Either parent may request a review by the Nebraska Department of Health and Human Services every three years.

How is child support enforced in Nebraska?

Through income withholding under Nebraska Revised Statutes § 42-364.08, mandatory for all new and modified orders. DHHS also offers tax refund interception and driver's or professional license suspension.

Nebraska, United States

Nebraska Child Support: A Parent's Guide

Q: Is there interest on unpaid child support in Nebraska?

Yes, Nebraska charges 12% annual interest on past-due child support, accruing automatically on each missed or partial payment from the date it was due.

How child support works in Nebraska, in plain English: the income shares Table 1 formula, the 10% modification rule, and enforcement.

Legal sources reviewed: August 10, 2026

On this page

In short: Nebraska calculates support using Table 1, the Income Shares Formula, refreshed with a January 2025 table update and a further amendment effective January 1, 2026. A modification requires a 10%+ variation that has already lasted at least 3 months and is expected to continue for another 6, and unpaid support accrues 12% annual interest.

This is an educational overview written for parents, not lawyers. It isn't legal advice. For anything beyond general understanding, talk to a licensed Nebraska family law attorney.

What Nebraska generally provides

Nebraska calculates child support using Table 1, the Income Shares Formula, under the Nebraska Supreme Court's Child Support Guidelines. The Court periodically updates Table 1 to reflect changes in the federal poverty guidelines published by the U.S. Department of Health and Human Services, with the most recent table update effective January 29, 2025, and Section 4-218 separately amended effective January 1, 2026.

Important terminology

Table 1: Nebraska's Income Shares guideline table, periodically updated to track federal poverty guideline changes.
Rebuttable presumption of material change: the specific three-part test under Section 4-217 for whether a modification is warranted.
12% annual interest: Nebraska's statutory interest rate on past-due support.

How the calculation works

Table 1 and periodic updates

The Income Shares Formula runs through Table 1, which the Nebraska Supreme Court updates periodically as federal poverty guidelines change, meaning the underlying figures shift over time even without a change to the formula itself.

Requesting or defending a modification

Under Section 4-217, Nebraska recognizes a rebuttable presumption of material change when three conditions are all met: applying the current guidelines would produce a 10% or more variation (but not less than $25) from the current obligation, the change in financial circumstances has already lasted at least 3 months, and the change can reasonably be expected to continue for another 6 months. This three-part test is more specific than a simple percentage threshold, it requires demonstrating both a real dollar/percentage difference and some staying power to the underlying change. Either parent may also request a review by DHHS every three years, separate from this substantial-change pathway. See the child support calculator and guideline finder for jurisdiction-specific calculation sources and guidance.

How enforcement works

Income withholding under Nebraska Revised Statutes § 42-364.08 is mandatory for all new and modified orders. The Nebraska Department of Health and Human Services (DHHS) offers additional enforcement mechanisms including intercepting the payor parent's tax refunds and suspending the payor parent's driver's or professional license. Nebraska also charges 12% annual interest on past-due child support, accruing automatically on each missed or partial payment from its original due date, a comparatively high rate worth being aware of if arrears are accumulating.

Common questions

Does a temporary income spike or dip qualify for modification? Not on its own, Nebraska's test specifically requires the change to have already lasted at least 3 months and be expected to continue for 6 more, a short-term fluctuation generally won't meet that bar.

How much does unpaid support grow over time? Substantially, at 12% annual interest accruing automatically from each missed payment's due date, arrears can grow meaningfully faster than in states with lower or no statutory interest.

What if my co-parent isn't paying? Contact Nebraska DHHS, which can pursue income withholding, tax refund interception, and license suspension.

Practical considerations

Because Nebraska's 12% interest rate accrues automatically and its modification test requires demonstrating staying power (not just a snapshot difference), address a real change in circumstances as early as possible rather than waiting to see if it "sticks," both to meet the modification test and to limit how much interest accumulates in the meantime. For the custody and parenting-plan rules that intersect with this calculation, see the Nebraska custody guide.

Official Nebraska resources

Nebraska Supreme Court Child Support Guidelines

FAQ

Questions, answered

This information is provided for educational purposes only and is not legal advice. Family law varies by individual circumstances and may change over time. Consult a qualified attorney or appropriate official resource for advice about your situation.