Nebraska uses the Nebraska Child Support Guidelines (Neb. Ct. R. § 4-203) to determine child support obligations. Under the Income Shares model, both parents' incomes are combined to estimate what the family would have spent on the child if the household were intact. The obligation is then divided proportionally based on each parent's contribution to combined gross income.

Nebraska has several distinctive features in its child support system. Nebraska applies joint physical custody when each parent has at least 128 overnights (35%). The state uses a specific "Schedule of Basic Support" that is updated by the Nebraska Supreme Court. Nebraska includes a provision for imputing income at federal minimum wage for voluntarily unemployed parents.

Nebraska bases calculations on gross income — meaning income before taxes and deductions. This includes wages, salaries, commissions, bonuses, self-employment income, and other sources. The self-support reserve in Nebraska is $1,215/month, ensuring the paying parent retains enough income to cover basic living expenses.

Nebraska recognizes "Joint Physical Custody" when the non-custodial parent has the children for at least 128 overnights per year (approximately 35% of the time). When this threshold is met, the standard child support formula is adjusted to reflect the increased direct expenses borne by both parents.

Under Nebraska's Income Shares approach, the shared parenting adjustment typically calculates each parent's obligation based on their income share, then applies a credit or cross-calculation that accounts for the time each parent directly supports the child. The more overnights the non-custodial parent has, the greater the reduction in their payment — but the adjustment is not dollar-for-dollar because fixed costs like housing don't decrease when the child is away.

Below 128 overnights, Nebraska generally treats the arrangement as a sole custody situation with standard visitation, and no custody time adjustment is applied to the child support calculation.