Joint Physical Custody and Worksheet 3 in Nebraska
For joint physical custody with each parent over 142 days a year, Nebraska presumes Worksheet 3: the Table 1 amount is multiplied by 1.5, each parent’s share is multiplied by the other parent’s share of the days, and the parent with the larger obligation pays the difference.
When Worksheet 3 applies
When a specific provision for joint physical custody is ordered and each party’s parenting time exceeds 142 days per year, it is a rebuttable presumption that support is calculated using Worksheet 3. When one party’s parenting time is 109 to 142 days, using Worksheet 3 is at the court’s discretion. A “day” generally includes an overnight period (Neb. Ct. R. 4-212).
The calculation
Each parent’s percent contribution (line 1) and the Table 1 amount (line 2) come from Worksheet 1. The Table 1 amount is multiplied by 1.5 for the joint physical support obligation (line 3); each parent’s share is that amount times his or her percent (line 4). Each parent’s share is then multiplied by the other parent’s percentage of the year with the children (days divided by 365): one parent’s obligation to the other is line 7 and the other’s is line 8. The difference (line 9) is paid by the parent with the larger obligation (Worksheet 3).
An example
Two children with $2,500 and $5,000 of net income, and 190 and 175 days:
| Line | Amount |
|---|---|
| Table 1 amount for two children (Worksheet 3, line 2) | $1,502 |
| Joint physical support obligation, × 1.5 (line 3) | $2,253 |
| Each parent’s share, 33.3% / 66.7% (line 4) | $751 / $1,502 |
| Days: custodial parent / other parent (line 5) | 190 / 175 |
| Obligor’s obligation to the other parent (line 7) | $782 |
| Other parent’s obligation to the obligor (line 8) | $360 |
| Difference, paid by the obligor (line 9) | $422 |
With an almost equal 183 and 182 days the payment is $379.
Health insurance
Worksheet 3 adjusts for the children’s health insurance premium: each parent’s share of the combined premium is compared with what he or she pays, and the amount owed to the other parent is added to the basic support if the same parent owes both, or subtracted if not.
Direct expenditures
If support is set under Worksheet 3, reasonable and necessary direct expenditures made solely for the children, such as clothing and extracurricular activities, are allocated between the parents, but not above the obligor’s percent contribution.
Questions to bring to an attorney
Ask whether your order has a specific joint physical custody provision and whether the court will use Worksheet 3.
Other parenting-time adjustments
If support is not calculated under Worksheet 3, the court may reduce support when parenting time substantially exceeds alternating weekends and holidays and 28 days or more in any 90 days; support may be reduced by up to 80 percent during periods of 28 days or more in any 90-day period, with the reduction specified in the order (4-210).
Frequently asked questions
What is the Nebraska 142-day rule?
With a specific joint physical custody provision and more than 142 days a year with each parent, Worksheet 3 is presumed to apply.
What is the 1.5 factor on Nebraska Worksheet 3?
The Table 1 amount is multiplied by 1.5 to reflect the cost of two households.
Does equal time end child support in Nebraska?
No. With unequal net incomes the parent with the larger obligation pays the difference.
Can Nebraska reduce child support for extended parenting time?
Yes, by up to 80 percent for periods of 28 days or more in any 90-day period, if specified in the order.
What is a day for Nebraska child support?
Generally a day that includes an overnight period.
Official sources
- Nebraska Child Support Guidelines Table 1: Income Shares Formula (January 2025)
- Worksheet 1: Basic Net Income and Support Calculation
- Worksheet 3: Calculation for Joint Physical Custody
- Neb. Ct. R. 4-218: basic subsistence limitation
A local family law attorney can review your situation — many offer a free consultation.
This is general information, not legal advice. It is based on the cited Nebraska statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Nebraska attorney.