Nebraska Divorce Property Division: The Complete 2026 Guide

Nebraska is an equitable distribution state. Under §42-365, the court divides marital property equitably based on circumstances, duration, contributions (including homemaker/childcare), career interruption, earning capacity, and general equities. There is NO 50/50 presumption.

Notably, §42-365 is the same statute that governs both property division and alimony. This is unusual among US states. The court uses the same factors for both determinations.

The 3-step process: (1) classify property as marital or nonmarital; (2) value each asset; (3) divide equitably. Pre-marital property, gifts, and inheritances are separate (nonmarital) and returned to the original owner.

Nebraska has no statutory formula for alimony and no statutory factor list beyond the general §42-365 factors. The court has broad discretion.

There is a strong preference for rehabilitative/temporary alimony. Permanent alimony is very rare, typically reserved for long marriages with age or health factors making self-sufficiency unlikely.

Alimony terminates automatically on death or remarriage. There is no statutory cap on amount or duration.

Nebraska child support follows §42-364.16 and the Nebraska Child Support Guidelines (amended January 29, 2025). Nebraska uses an income shares model based on NET monthly income (gross minus taxes, FICA, and mandatory deductions).

The guidelines use Table 1, covering $0-$20,000/mo combined net income. Approximate percentages: 1 child ~17%, 2 ~25%, 3 ~30%, 4 ~34%, 5 ~37%. The guideline amount is a rebuttable presumption.

Nebraska is a pure no-fault state. The only ground for divorce is "irretrievably broken" under §42-347. There are NO fault grounds available at all.

1-year residency is required (§42-349). There is a 60-day waiting period after service of process. Cases are filed in District Court.

Nebraska state income tax in 2026 has progressive rates from 2.46% to 4.55% across 4 brackets. Simplified: <$40K ~2.5%, $40K-$80K ~3.5%, $80K+ ~4.55%.