8-307-2023
2023
Nebraska
Individual Income Tax Booklet
NebFile offers FREE e-ling of your state return.
All taxpayers can use the Fed/State program to e-le federal
and Nebraska tax returns.
File online by purchasing software from a retailer, or with an
authorized tax return preparer.
For tax years 2023 and after, the income tax forms and
instructions will not be mailed and may be obtained from
DOR's website.
When electronically submitting the return, use the electronic
payment option to schedule a payment to pay the balance
due or make estimated income tax payments. Or use the DOR
e-pay system to schedule payments after e-ling the return.
For more information or to use any of
DOR electronic services, go to
revenue.nebraska.gov
E-le your return.
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E-ling was the choice for over 90% of Nebraska individual taxpayers last year. Some taxpayers used a
tax preparer, while others led their own tax return using the Internet. Faster refunds, fewer errors, and a
conrmation that your tax return was received are just a few of the advantages of e-ling your tax return.
Your E-le Options
u NebFile. Nebraska residents can e-le their Nebraska tax returns for free using the Nebraska
Department of Revenue’s (DOR’s) NebFile for Individuals program. Residents using NebFile will
complete a registration the rst time they access the system each year. Make sure the email you enter
is correct. When registration is complete, a password will be emailed to you within ve minutes. Then,
use your SSN and the assigned password to login to NebFile. You must have a valid email address to
complete the registration and be assigned a NebFilepassword. NebFile has been updated to expand
the credits that can be claimed. Please review the eligibility requirements to determine if the added
credits will allow you to use NebFile to e-le your Nebraska return.
• To use NebFile:
n You must be a full-year Nebraska resident;
n You must rst complete your federal return; and
n You cannot claim certain credits.
u Tax preparer e-le. See your local tax preparer displaying the e-le logo.
Note: Be sure to select software that supports the forms necessary to complete your return. Some software will
allow you to attach scanned documents to your electronic return. If you have problems with commercially-
offered e-le software, you must report it to the software company, not to DOR.
u Commercially-offered Internet e-le. See a list of all Nebraska approved e-le software on DOR's
website. Each e-le software product offers different capabilities.
u Commercial software. If you are purchasing software to prepare and le your Nebraska return, check
DOR's website rst to conrm whether the software supports e-le for Nebraska returns. Before ling
your return, download any updates provided by the software company.
Before You Start
u Gather all your tax records including wage statements and interest and dividend statements
(FormsW-2 and 1099). It is important to have all the forms before ling to avoid the need to le an
amended return. Verify the forms are for tax year 2023.
u Check your eligibility to use NebFile.
u Have your completed federal return available for reference.
Before You Submit Your Return
u Verify your banking information is correct. The banking information cannot be changed after the tax
return has been submitted. If the nancial institution returns the direct deposit to DOR, allow up to
two weeks for the direct deposit to be changed to a refund by check.
u When requesting a refund by direct deposit or e-paying your taxes, verify that your bank routing and
account numbers are correct.
uVerify your address is correct. You may not receive your refund or important notices from DOR if
the address is not current.
After You E-le Your Return
u Retain a copy of your return and keep it with your records.
u Regardless of how you e-le, make sure you receive verication that your Nebraska return wasaccepted.
Commercial software will send an email indicating the return has been submitted to Nebraska and
another email will be sent when the Nebraska return is accepted by DOR. If the Nebraska return
is NOT accepted, an email will be sent indicating the Nebraska return has been rejected and will
indicate the errors that need to be corrected before resubmitting the Nebraska return. If you are using
NebFile, NebFile will assign a reference number at the time you submit the return and you will not be
sent an email.
u Unless otherwise instructed, do not mail anything to DOR.
Advantages of E-ling
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Pass-Through Entity Tax Election, LB 754 (2023). Operative June 1, 2023. For taxable years beginning
on and after January 1, 2018, partnerships and S corporations may make an irrevocable election to
be subject to Nebraska tax for each tax year. Partners and shareholders may claim a refundable credit
equal to their share of the Nebraska income tax paid by the electing partnership or S corporation.
Nebraska Employer Tax Credit for Employing Convicted Felons, LB 917 (2022). Employers may
receive a nonrefundable credit for wages paid to an employee convicted of a felony. The credit is equal
to 10% of the wages paid to the employee during the taxable year. The credit is limited to $20,000 for
each eligible employee and applies to the wages paid during the rst 12 months of employment. The
employer must le an application with the Nebraska Department of Revenue (DOR) and be approved
to receive the credit prior to claiming the credit on the income tax return.
Individual income tax deduction forhealthinsurancepremiumspaidbyretired reghters,
LB 727 (2023). For tax years beginning on and after January 1, 2023, health insurance premiums paid
by the retired reghter may be deducted to the extent the premiums were not previously deducted in
determining the retiree’s federal AGI. The deduction previously was limited to certied law enforcement
ocers. The retiree must meet the following requirements to claim the deduction:
• The retired individual was employed full time as a reghter or certied law enforcement ocer
for at least 20 years, and
• The individual must be at least 60 years of age as of the end of the taxable year the deduction is
claimed.
Individual and Fiduciary income tax rate changes, LB 873 (2022) and LB 754 (2023). LB 873
reduced the maximum tax rate from 6.84% to 6.64% for taxable years beginning on or after January
1, 2023, and before January 1, 2024. LB 873 also reduced the maximum rate in subsequent years.
However, LB 754 (2023) reduced maximum income tax rates further beginning on or after January 1,
2024 and reduced the third tax bracket rate for taxable years beginning on or after January 1, 2026 as
follows:
• 5.84%, 5.01% for taxable years beginning on or after January 1, 2024, and before January 1, 2025;
• 5.20%, 5.01% for taxable years beginning on or after January 1, 2025, and before January 1, 2026;
• 4.55%, 4.55% for taxable years beginning on or after January 1, 2026, and before January 1, 2027;
• 3.99%, 3.99% for taxable years beginning on or after January 1, 2027.
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What’s New?
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Important Information For All Nebraska Filers
Identity theft is a persistent, evolving threat. The Nebraska Department of Revenue (DOR) utilizes
fraud detection and verication processes to reduce refund fraud designed to protect all taxpayers ling
Nebraska returns. These steps may increase the amount of time needed to process income tax returns
and issue tax refunds. DOR is committed to processing the tax returns eciently while safeguarding
taxpayer information. Please allow a minimum of 30 days to receive your refund if you e-le an error-
free return. For paper returns, please allow a minimum of three months to receive your refund if you
le an error-free return. Your refund will generally be issued by July 15, if your return is led by the
April 15th due date. See our website for additional identity theft information.
Complete Your Federal Return. Your federal return must be completed before starting your Nebraska
return. This information is needed to complete your Nebraska return.
Federal Return. A copy of the federal return and supporting schedules, as led with the IRS, must
be attached to the Nebraska return.
Digital assets. Do not leave the question blank on the Nebraska return regarding transactions involving
digital assets. If, in 2023, you engaged in any transaction involving digital assets, check the “Yes” box
next to the question on digital assets on page 1 of Form 1040N directly below the social security number
elds. Nebraska generally follows federal denitions. For additional information see the instructions
for Federal Form 1040.
Complete Only the Lines on Nebraska Individual Income Tax Return, Form 1040N, That Apply
to You. If a line does not apply to your ling, leave the line blank except line 5 cannot be left blank.
Enter All Amounts as Whole Dollars. Do not include cents on the return or schedules. Do not change
the pre-printed zeros in the cents column of the Form 1040N. Round any amount from 50 cents to 99
cents to the next higher dollar. Round any amount less than 50 cents to the next lower dollar.
Federal Forms W-2, W-2G, 1099-R, 1099-MISC, and 1099-NEC. A form should be received
from your employer or payor by February 15 or by March 1 if furnished by a broker. If you have
not received the form by the required date, you should immediately contact your employer or
payor. Please verify that all information on these forms is correct, including the Social Security
number. If the information on these forms is incorrect, obtain a corrected form from your employer
or payor. A corrected form should be clearly marked “Corrected by Employer/Payor.” If a wage and
tax statement is lost or destroyed, request a substitute copy clearly marked “Reissued by Employer.”
Balance Due. Any balance due must be paid in full with your return. All taxpayers are encouraged to
make their tax payments electronically. There are many electronic payment methods available. Several
software products oer the option of an electronic funds withdrawal (EFW) allowing you to schedule
your payment when you le your return. Other options include DOR’s e-pay system and paying by
credit card. Electronic payment is fast, secure, and easy. See DOR’s website for additional information
about all available electronic payment options.
Use Tax. Use tax is due on all taxable purchases when Nebraska and any applicable local sales tax
is not paid to the retailer. This often occurs when making purchases over the Internet or from out-of-
state retailers. Check your receipts for online purchases to see if tax was collected by the retailers. See
the instructions for line 43, Form 1040N if the appropriate Nebraska and local sales taxes were not
collected by a retailer on any of the purchases.
Due Date. Your income tax return is due on the 15th day of the 4th month after the close of the tax
year (April 15th for calendar-year lers). If the due date falls on a Saturday, Sunday, or legal holiday,
you must le your return by the rst business day after the 15th day of the fourth month.
Penalty and Interest. Either or both may be imposed under the following circumstances:
1. Failing to le a return and pay the tax due on or before the due date;
2. Failing to pay the tax due on or before the due date;
3. Failing to le an amended Nebraska income tax return when required;
4. Preparing or ling a fraudulent income tax return; or
5. Understating income on an income tax return.
Filing a false or fraudulent return is subject to penalty, even if the amounts reported are taken from
your federal return. Unpaid tax is subject to interest at 5% from the original due date to the date the
tax is paid. See Revenue Ruling 99-22-1 for applicable interest rates.
Amended Nebraska Individual Income Tax Return, Form 1040XN. If information on a previously-
led Nebraska income tax return is incorrect, you must le an Amended Nebraska Individual Income
Tax Return, Form 1040XN, to report the corrected amounts. When ling Form 1040XN, remember:
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1. Changes made by the IRS or another state must be reported to DOR within 60 days; however, if
the amended federal income tax return requests a credit or refund, the amended Nebraska income
tax return must be led within 60 days after receipt of proof of federal acceptance of the credit
or refund;
2. Form 1040XN is year-specic. Please be sure to use the correct form for the tax year you are
amending;
3. Include a complete explanation of the changes made, and sign your return;
4. If you are also amending with the IRS, you must attach a copy of Federal Form 1040X and all
forms or other documentation that explain the changes shown on Form 1040XN; and
5. Attach proof of federal acceptance. Review the amended return instructions for additional
information.
If you paid but did not claim on your original return the school district or community college property
taxes on Nebraska real estate and this is the only change to your Nebraska individual income tax return,
le an amended Nebraska Property Tax Incentive Act Credit Computation, Form PTCX. Do not le
an amended Nebraska return.
A Nebraska Extension of Time. DOR accepts the federal extension of time to le. It is only necessary
to le a Nebraska extension of time if you are making a tentative tax payment or when a federal
extension is not led. An extension of time to le does not stop interest from accruing on unpaid tax.
A six-month extension to le Form 1040N may only be obtained by:
1. Attaching a copy of a timely-led Application for Automatic Extension of Time to File U.S.
Individual Income Tax Return, Federal Form 4868, to the Nebraska return when led;
2. Attaching a schedule to your Nebraska return listing your federal conrmation number and
providing an explanation that you received a federal extension;
3. Filing a Nebraska Application for Extension of Time, Form 4868N, on or before the due date of
the return, when you need to make a tentative Nebraska payment or if a federal extension was
not requested; or
4. Attaching a copy of the statement or letter submitted with your federal return requesting the
automatic extension of time to le for a U.S. citizen residing outside the U.S. or Puerto Rico, to
the Nebraska return when led.
If you have an authorized IRS tax preparer e-le your return, Nebraska will grant you an automatic
extension to le. If you e-le your own return using software you have purchased or accessed from the
Internet, you will be required to mail in a Nebraska Form 4868N. See above for further instructions.
Note: If you have a combat zone-related or contingency operation-related extension, see DOR’s website
for Nebraska Income Tax for U.S. Servicemembers, Their Spouses, and Civilians Working with U.S.
Forces Information Guide.
If the extension documentation is not attached, a late ling penalty may be imposed. Any tax not paid
by April 15 is subject to interest. An extension of time cannot exceed a total of six months after the
original due date of the return.
Estimating Your 2024 Income Tax. The 2024 Nebraska Individual Estimated Income Tax Payment
Vouchers booklet is available on DOR’s website or you can contact DOR. You are encouraged to make
estimated income tax payments using DOR’s e-pay system or using the EFW option when e-ling
your 2023 Nebraska return. The EFW option is oered by many software products.
Estimated Income Tax Payments and Penalty for Underpayment of Estimated Income Tax. You
may owe a penalty if your estimated income tax payments did not total at least:
u90% of the tax shown on your 2023 Nebraska return;
u100% of the tax shown on your 2022 return; or
u110% of the tax shown on your 2022 return if AGI on the return was more than $150,000; or,
if your ling status is married, ling separately, more than $75,000.
See the Individual Underpayment of Estimated Tax, Form 2210N, instructions.
An individual who did not pay enough estimated income tax by any of the applicable due dates (April 15,
June 15, September 15, and January 15), or who did not have enough state income tax withheld, will
be assessed a penalty. This may be true even if you are due a refund. The underpayment penalty is
calculated separately for each installment due date (four equal and timely payments). You may owe
a penalty for an earlier payment that was due, even if you paid enough estimated income tax later to
make up the underpayment.
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Who Must File?
A Nebraska resident who:
u Is required to le a federal individual income tax return reporting a federal tax liability before
credits; or
u Has $5,000 or more of net Nebraska adjustments to federal AGI including non-Nebraska state
and local bond interest exempt from federal tax (see Nebraska Schedule I instructions).
A partial-year resident or a nonresident who:
u Has income derived from or connected with Nebraska sources.
Active Duty Military Servicemembers. Your active duty military pay is taxed only by the state
where you are a legal resident. Your place of legal residence at the time of entry into the service
is presumed to be your state of legal residence or domicile. Your state of legal residence stays the
same until it is established in another state. Moving to a new location for a limited period of time,
including a permanent change of station, does not change your legal residence. Nebraska income tax
is imposed on the total federal adjusted gross income (AGI) of a Nebraska resident who is a member
of the uniformed services, regardless of where the income is received.
Check the box “Active Military” on Form 1040N if you or your spouse were active military
servicemembers at any time during the tax year (including National Guard or Reserve personnel called
to active duty). Taxpayers receiving combat pay have the same extended due date for ling a Nebraska
return as for the federal return.
Military pay received by a nonresident servicemember stationed in Nebraska is not subject to Nebraska
income tax. Other income derived from Nebraska sources by a servicemember, such as income earned
from a separate job not connected with the servicemember’s military service, is subject to Nebraska
income tax. See special instructions for line 21, Nebraska Schedule I.
The federal Servicemembers Civil Relief Act provides that Nebraska cannot tax the income of
a nonresident servicemember’s spouse when the spouse has the same state of residence as the
servicemember and is in Nebraska only in support of the servicemember. A Nebraska resident
servicemember’s spouse, who is also a Nebraska resident and who works and resides in another state,
is required to le a Nebraska income tax return. More information is available in the instructions for
line 21, Nebraska Schedule I, line 1, Nebraska Schedule III, and on DOR’s website.
Foreign Income. Income earned by a Nebraska resident while living in another country is taxable by
Nebraska. Individuals who previously led as Nebraska residents continue to be Nebraska residents
until they abandon their Nebraska domicile and a new domicile is established. Most taxpayers remain
Nebraska residents and are required to le Nebraska returns, even while living in another country.
Deceased Taxpayer. A tax return must be led and any liability must be paid if the deceased otherwise
met the ling requirements. A deceased taxpayer’s spouse, personal representative, or other person
may le and sign a return for a taxpayer who died before ling a 2023 return. A personal representative
is an executor, administrator, or anyone else who is in charge of the deceased taxpayer’s property.
Additional documentation will be required when claiming a refund on behalf of a deceased taxpayer,
unless the deceased is your spouse with whom you are ling as married, ling jointly for this tax year.
“DECEASED” must be written across the top of a paper return and the taxpayer’s name and the date
of death must be shown in the space provided. See additional instructions for deceased taxpayers in
the “How to Complete your Form 1040N” section on page 7.
Fiscal Year Returns. The taxable year used for Nebraska must be the same as the taxable year used
for federal income tax purposes. For scal years beginning after January 1, 2023, the 2023 Nebraska
Tax Calculation Schedule or Tax Table, must be used without adjustment.
Due Date for Fiscal Year Returns. The due date for a scal year return is the 15th day of the fourth
month following the end of the taxable year. If the due date falls on a Saturday, Sunday, or legal holiday,
you must le your return by the rst business day after the 15th day of the fourth month following the
end of the taxable year.
Refer to instructions for line 30, Form 1040N, for additional information on a scal year taxpayer
claiming the income tax withholding credit.
Taxpayers ling scal year returns may not e-le their Nebraska return.
See DOR’s website
for: Nebraska
Income Tax for U.S.
Servicemembers,
Their Spouses, and
Civilians Working
with U.S. Forces
Information Guide.
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Denitions
Domicile. Domicile is the place an individual has his or her permanent home. Even if the individual
is absent at times, domicile is the place where the individual intends to return. Actual residence is not
necessarily domicile. An individual establishes domicile in Nebraska on the date he or she arrives in
the state for other than temporary or transitory purposes. Once domicile is established, it remains the
individual’s domicile until it is abandoned. Domicile in Nebraska is abandoned when an individual
leaves the state, abandons the Nebraska domicile with no intention of maintaining his or her true,
xed, and permanent home in Nebraska; and establishes a domicile in another state while present in
the other state for other than temporary or transitory purposes.
Partial-Year Resident. A partial-year resident is an individual who is a resident for part of the year,
but less than the entire year. To be a partial-year resident, a taxpayer must change domicile during the
year, either moving into or out of Nebraska.
Permanent Place of Abode. A permanent place of abode is a dwelling place permanently maintained
by the taxpayer, whether or not it is owned by the taxpayer. A dwelling means a house, apartment, room,
or other accommodation including those used for vacation purposes, suitable for human occupation. It
does not include a vacation camp, cottage, or dwelling place occupied only temporarily.
Resident. A resident is an individual whose domicile is in Nebraska, or an individual who is physically
present in this state and maintains a permanent place of abode within this state for an aggregate of more
than six months. Nebraska residency will be determined by Nebraska law. If an individual maintains
a permanent place of abode in Nebraska and is present in Nebraska for at least 183 days during the
tax year, that individual is a Nebraska resident even if domiciled in another state. For this purpose,
Nebraska considers any part of a day spent in Nebraska as a day spent in the state.
For additional information, refer to the Determining Residency Status for Nebraska Individual Income
Tax Filing Information Guide on DOR’s website.
How to Complete your Form 1040N
Name and Address. When ling a paper return, enter or clearly print your name and correct mailing
address information in the spaces provided. Include your spouse’s name if ling a joint return.
Social Security Numbers. You must enter your Social Security number (SSN) or Individual Tax
Identication Number (ITIN) on the form in the boxes indicated. Include your spouse’s SSN or ITIN
if ling a joint return.
The Privacy Act of 1974 provides that when DOR asks you for your Social Security number (SSN), you must rst
be told of DOR’s legal right to ask for this information, why DOR is asking for it, and how it will be used. DOR
must also tell you what would happen if it is not received and whether your response is voluntary, required to
obtain a benet, or mandatory under the law.
The legal right to ask for the information is Neb. Rev. Stat. § 77-27,119. This law says that you must include your
SSN on your return. Your response is mandatory under this section. The SSN is needed to properly identify you
and process your return and other documents. If the required SSNs are not provided the return is not considered
to be led.
Public High School District Data. All residents and partial-year residents domiciled in Nebraska
on December 31, 2023, must enter the high school district code where you are domiciled (permanent
residence). This information is also required if you reside outside Nebraska but are still domiciled
in Nebraska. Nonresidents or partial-year residents not residing in Nebraska on December 31, 2023,
do not enter a high school district code. This information is required by law to assist the Nebraska
Department of Education in determining the state aid for Nebraska’s K-12 public school systems.
Farmer/Rancher. Farmers or ranchers deriving at least two-thirds of their yearly gross income for the
current or previous tax year from farming or ranching must check the box “Farmer/Rancher” below
the SSN block. A farmer or rancher who les the 2023 Form 1040N and pays the Nebraska income
tax due on or before March 1, 2024, is not required to make estimated income tax payments during
2023; otherwise, the entire amount of estimated income tax must be paid by January 15, 2024. If you
le or pay after March 1, 2024, you may be assessed a penalty for failure to properly pay estimated
income tax. An extension of time cannot be used to extend the March 1 ling date.
Active Military. Check the box “Active Military” below the SSN block only if you or your spouse
were on active military duty status at any time during 2023. This includes National Guard/Reservists
called to active duty during 2023.
Deceased. If the taxpayer or spouse is deceased, enter the rst name of the deceased person and the
date of death in the space provided.
uA Surviving Spouse ling for a deceased taxpayer’s refund must write “surviving spouse” in the
signature block if you are ling a paper Form 1040N for the deceased. No further documentation
is required.
uWhen a court-appointed personal representative les an original or amended return on behalf
of a deceased person, he or she must attach a copy of one of the following with the completed
and signed Form 1040N or 1040XN:
• The court order showing proof of appointment (Letters of Appointment); or
• A copy of the probated will.
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uOther persons requesting a deceased taxpayer’s refund should complete a Statement of Person
Claiming a Refund Due to a Deceased Person, Form 1310N, and attach one the following:
•Death certicate (need not be certied); or
•Formal notication from the appropriate government oce (for example, Department of
Defense, Department of Health and Human Services, or Department of State) informing
the next of kin of the deceased person’s death.
Line 1 Federal Filing Status. Your Nebraska ling status is the same as your federal ling status.
There is an exception for married, ling jointly taxpayers where one spouse is a Nebraska resident and
the other spouse is a nonresident or partial-year resident of Nebraska. These taxpayers may elect to le
either a married, ling jointly return (both spouses are taxed as residents) or married, ling separately
returns with Nebraska.
If you le a married, ling separately return for Nebraska, it must be calculated as if a married,
ling separately federal return had been led. The married, ling separately income, deductions,
and exemptions must be used. The spouse’s SSN and name must be entered on the married, ling
separately line.
Nonresident military servicemembers should review line 21, Nebraska Schedule I instructions.
Line 2a Check the appropriate boxes if, during 2023:
Box 1. You were 65 or older (taxpayers born before January 2, 1959);
Box 2. You were blind;
Box 3. Your spouse was 65 or older (taxpayers born before January 2, 1959); or
Box 4. Your spouse was blind.
Line 2b Check the appropriate boxes if someone, such as a parent, can claim you or your spouse as a dependent
on their return.
Line 3 Type of Return. Check the appropriate box if, during 2023:
Box 1. You were a resident;
Box 2. You were a partial-year resident; or
Box 3. You were a nonresident.
Partial-year residents must also complete dates of residency. Nonresidents and partial-year residents
must complete and attach Form 1040N, Schedule III, even if all income is earned in Nebraska. If one
spouse is a full-year resident and the other is a nonresident or partial-year resident, and they elect to
le a married, ling jointly return, a resident return must be led and Schedule III cannot be used. For
additional information, refer to the Determining Residency Status for Nebraska Individual Income
Tax Filing Information Guide on DOR’s website.
Line 4a Enter 1 in line 4a for yourself. You cannot enter a 1 in line 4a if you are claimed by another taxpayer
for child tax credit or dependent tax credit purposes. The box should be left blank if a 1 is not entered.
Line 4b If your status is married, ling jointly enter 1 in line 4b for your spouse. You cannot enter a 1 in line
4b if your spouse is claimed by another taxpayer for federal child tax credit or dependent tax credit
purposes. The box should be left blank if a 1 is not entered.
Line 4c Enter the dependents’ names and social security numbers listed in columns 1 and 2 of the Federal
Form 1040 or 1040-SR that qualify for the child tax credit or dependent tax credit. If you have more
than three dependents, attach a listing for the remaining dependents using the same format as line 4c.
Line 4 Total Nebraska Personal Exemptions. Add lines 4a, 4b, and 4c and enter the result on line 4.
If you led a married, ling jointly federal return and elect to le married, ling separately for Nebraska
because one spouse is a resident of Nebraska and the other is not, a federal return must be computed
for each taxpayer as if married, ling separately federal returns had been led. The taxpayer claiming
the child tax credit or dependent credit on the reworked federal return must have earned more than
half of the income used to support the family. For example, if a couple has three children, a taxpayer
earning one-third of the income cannot claim any of the family's three children. Support payments
are presumed to go to all children equally. The recalculated federal return information is used to
determine the Nebraska personal exemptions that can be claimed on each married, ling separately
Nebraska return.
Line 5 Federal Adjusted Gross Income (AGI). This is the amount reported on your federal return as AGI.
Enter the amount from Federal Form 1040 or 1040-SR, page 1, line 11. Do not leave line 5 blank on
the Nebraska individual income tax return.
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Special Circumstances.
If you were notrequiredtoleafederalreturn, but must le a Nebraska return to report state and
local bond interest of $5,000 or more, you must enter all income that would have been included in
federal AGI. This includes both earned income (such as wages), retirement income (such as 401K
distributions, pensions, etc.), and investment income (such as dividends, bank interest, etc.).
Nonresidents and partial-year residents must include your total federal AGI on line 5, Form 1040N,
not just your Nebraska source income. When completing Nebraska Schedule III, you will report
Nebraska income and apportion your tax liability based on a calculated ratio of Nebraska income to
total income.
Line 6 Nebraska Standard Deduction. Enter your Nebraska standard deduction. If you use the standard
deduction on the federal return, you must use the Nebraska standard deduction on the Nebraska
return. All taxpayers that claimed itemized deductions on their federal return are allowed the larger
of the Nebraska standard deduction or federal itemized deductions, minus state and local income taxes
claimed on Federal Schedule A.
If you or your spouse cannot be claimed by another taxpayer for the federal child tax credit or dependent
tax credit, enter the appropriate Nebraska standard deduction from the following chart. Do not enter
the amount of your federal itemized deductions.
If you or your spouse can be claimed by another taxpayer for federal child tax credit or dependent tax
credit purposes, your standard deduction is the smaller of the federal standard deduction allowed on
line 12 of the Federal Form 1040 or 1040-SR, or the Nebraska standard deduction from the following
chart.
Nebraska Standard Deduction Chart
See instructions above if you or your spouse can be claimed by another taxpayer for child or
dependent tax credit purposes.
Number of Boxes Standard
Filing Status Checked on Line 2a Deduction
Single 0 $7,900
1 $9,750
2 $11,600
Married, Filing Jointly 0 $15,800
1 $17,300
2 $18,800
3 $20,300
4 $21,800
Qualifying surviving spouse 0 $15,800
1 $17,300
2 $18,800
Married, Filing Separately 0 $7,900
1 $9,400
2 $10,900
3 $12,400
4 $13,900
If married, ling separately, the additional amounts for spouse 65 and over and blind apply
only if the primary taxpayer can claim a personal exemption for his or her spouse.
Head of Household 0 $11,600
1 $13,450
2 $15,300
Line 7 Total Itemized Deductions. If you itemized deductions on your federal return, enter the amount from
line 17 of Schedule A, Federal Form 1040. If you did not itemize deductions on your federal return,
skip lines 7 through 9 and enter the line 6 amount on line 10. State and local personal property taxes are
limited to the amount of motor vehicle taxes paid upon registration. Only motor vehicle tax based on
the value of the vehicle and paid every year upon renewal of the vehicle registration is allowable. For
Nebraska residents, the statement or registration receipt from the county treasurer shows the amount
of motor vehicle tax paid.
Line 8 State and Local Income Taxes. If you itemized deductions on your federal return, you must enter
the amount of state and local income taxes reported on Federal Schedule A, line 5a even if the total
amount of state and local taxes was limited to $10,000 ($5,000 married, ling separately) on Federal
Schedule A, line 5e. If you entered general sales taxes on Federal Schedule A, line 5a, do not enter an
amount on line 8.
Line 9 Nebraska Itemized Deductions. Line 7 minus line 8.
Line 10 Nebraska Deductions. Enter line 6 or line 9, whichever is greater.
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Line 11 Nebraska Income Before Adjustments. Line 5 minus line 10.
Line 12 Adjustments Increasing Federal AGI. Enter amount from line 10 of Nebraska Schedule I.
See Schedule I instructions for additional information.
Line 13 Adjustments Decreasing Federal AGI. Enter the amount from line 36 of Nebraska Schedule I. See
Schedule I instructions for additional information.
Line 14 Nebraska Taxable Income. If you do not have adjustments to federal AGI, enter the line 11 amount
on line 14. If you have adjustments, line 14 equals line 11 plus line 12 minus line 13.
Line 15 Nebraska Income Tax. Nonresidents and partial-year residents, enter the amount from line 9, Nebraska
Schedule III. Paper lers may use the Nebraska Tax Table. Electronic lers must use the Nebraska
Tax Calculation Schedule.
Line 16 Nebraska Other Tax. You are required to calculate Nebraska other tax if you were required to pay:
u Federal tax on lump-sumdistributionsofqualiedretirementplans; and/or
u Federal tax on earlydistributionsofqualiedretirementplans.
The Nebraska other tax is 29.6% of the federal other tax on the items shown above.
Residents use the calculation from line 16 of Form 1040N to calculate the amount of total other taxes.
Partial-year residents and nonresidents use line 10, Nebraska Schedule III to calculate the amount
of other tax due. The other tax is 29.6% of the federal other tax multiplied by the ratio from line 4,
Nebraska Schedule III.
Line 17 Total Nebraska Tax. Enter the total of lines 15 and 16.
Line 18 Nebraska Personal Exemption Credit for Residents Only. Residents may claim a $157 credit for
each Nebraska personal exemption reported on line 4, Form 1040N. Multiply $157 by the number of
Nebraska exemptions on line 4, Form 1040N. Nonresidents and partial-year residents will claim this
credit on line 7, Nebraska Schedule III.
Line 19 Credit for Tax Paid to Another State. Enter the amount from line 6, Nebraska Schedule II. Attach
a complete copy of the other state’s return, including schedules. (For instructions on what lines to use
from the other state’s return, refer to the Conversion Chart on DOR’s website).
A separate Schedule II must be completed for each state. Nebraska law does not allow credit for taxes
paid to a foreign country or its political subdivisions. Dual state residents must refer to the Special
Conversion Chart instructions to properly calculate tax paid to another state.
Line 20 Credit for the Elderly or the Disabled. Residents enter the amount of Credit for the Elderly or the
Disabled included in line 6d of Schedule 3, Federal Form 1040. If the federal credit has been limited
by your federal tax liability, use the lesser amount. Attach Federal Schedule R. Partial-year residents
use line 6b, Schedule III, to report Credit for the Elderly or Disabled. Nonresidents may not claim this
credit.
Line 21 Community Development Assistance Act (CDAA) Credit. Enter the credit allowable for contributions
to approved projects of community betterment organizations recognized by the Nebraska Department
of Economic Development (NDED). Nebraska Community Development Assistance Act Credit
Computation, Form CDN, must be attached to the Form 1040N.
Line 22 Form 3800N Nonrefundable Credit. Enter the amount from line 15, Nebraska Incentives Credit
Computation, Form 3800N. Attach Form 3800N. Required supporting documentation may be submitted
as an attached PDF document when e-ling your return if your software supports these types of
attachments. If the supporting documentation is not received with the return, DOR may request the
required documentation during the processing of your return. Your income tax refund may be delayed
if the business entity that distributed the Form 3800N credit to you has not led its entity income
tax return.
Line 23 Nebraska Child/Dependent Care Nonrefundable Credit. Resident taxpayers with AGI greater
than $29,000 can claim this credit (if AGI is $29,000 or less, see line 32 instructions). Multiply the
amount on line 2 of Schedule 3, Federal Form 1040 by 25% (.25). Partial-year residents use line 6c,
Schedule III, to claim this credit, if applicable. Nonresidents may not claim this credit. Include a copy
of Federal Form 2441. If Federal Form 2441 is not received, the credit will be disallowed. Taxpayers
who are ling married, ling jointly federally, but ling married, ling separately on their Nebraska
return cannot claim this Nebraska credit.
Line 24 Credit for Financial Institution Tax. Enter the amount of the tax credit available to you from the
2023 Statement of Nebraska Financial Institution Tax Credit, Form NFC, supplied by the nancial
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1. Nebraska Adjustments to AGI
a. Amount of adjustments increasing federal AGI
(line 12, Form 1040N) .................................1a. ________________
b. Amount of adjustments decreasing federal AGI
(line 13, Form 1040N) .................................1b. ________________
Net adjustments to federal AGI (line 1a minus line 1b) ......1. ________________
If the amount on line 1 is $5,000 or more Stop. Line 29 of Form 1040N
must be the mathematical result of line 17 minus line 28.
2. Nebraska Tax after Nonrefundable Credits
a. Nebraska tax, line 17 of Form 1040N .....................2a. $ _______________
b. Total Nonrefundable Credits, line 28 of Form 1040N ..........2b. _______________
Line 2a minus line 2b ..................................2. _______________
If the amount on line 2 is zero or less, enter -0- on line 29 of Form 1040N;
and Stop here. Do not complete the remainder of the Worksheet.
3. Federal tax before credits:
a. Line 16 of Form 1040 or 1040-SR, page 2 .................3a. _______________
b. Line 1 of Form 1040 Schedule 2 .........................3b. _______________
c. Line 8 of Form 1040 Schedule 2 .........................3c. _______________
d. Total tax–Form 1040 or 1040-SR (add lines 3a, 3b, and 3c) ...3d _______________
Total federal tax (enter tax from line 3d) ...................3. _______________
On line 29, enter the smaller of the amounts from line 2 or line 3
of this worksheet, and check the federal tax box if line 3 is used.
institution in which you are a shareholder. You must include a copy of the 2023 Form NFC to claim
the credit. This credit amount must also be added back to your income on line 4 of Nebraska Schedule
I and included on line 1 of Nebraska Schedule III, if applicable. Required supporting documentation
may be submitted as an attached PDF document when e-ling your return, if your software supports
these types of attachments. If the supporting documentation is not received with the return, DOR may
request the required documentation when processing your return. This may result in a delayed refund.
Line 25 Employer's Credit for Expenses Incurred for TANF (ADC) Recipients. An employer may claim
an income tax credit equal to 20% of the employer's qualied expenses for eligible employees. An
eligible employee is dened as a parent or caretaker relative who is a member of a unit that received
benets under the state or federally funded TANF program for any nine months of the eighteen-month
period immediately prior to the employee's hiring date, and whose hiring date is on or after the rst
day of the tax year for which the credit is claimed. Qualied expenses are tuition at Nebraska public
institutions for postsecondary education; the costs of a high school equivalency program; and the cost
for transportation of eligible employees to and from work. Enter the total credit from line 2, Nebraska
Form TANF.
Line 26 Designated Extremely Blighted Area Tax Credit. An individual may claim a $5,000 tax credit in
the year the individual purchased a residence upon meeting all the following requirements:
u Residence is located in a designated extremely blighted area;
u Residence is the buyer's primary residence;
u Buyer did not purchase the residence from a family member or spouse’s family member.
Complete and attach the Form 1040N-EB. The buyer may carryforward any unused credit to subsequent
years until the credit is used. The credit allowed is subject to recapture if the individual claiming the
credit sells or transfers the residence or no longer uses the residence as a primary residence within
ve years after the end of the taxable year the credit was claimed. If you have a recapture event, see
the Form 1040XN instructions.
Line 27 Nebraska Employer Tax Credit for Employing Convicted Felons. Enter the certied credit amount and
the certicate number from the Nebraska Employer Tax Credit Application for Employing Convicted
Felons, Form ETC-A. The employer must le an application with DOR and be approved to receive
the tax credit prior to claiming the credit. If approved for more than one certicate number, you must
attach a schedule listing each certicate number and approved amount.
Line 28 Total Nonrefundable Credits. Add lines 18 through 27.
Line 29 Nebraska Tax After Nonrefundable Credits. Do not complete the worksheet below if the result of
line 12 minus line 13 is $5,000 or more. Otherwise, if your federal tax liability is -0- or is less than
your Nebraska tax, complete the Federal Tax Liability Worksheet below. On line 29, enter the smaller
of the amounts from line 2 or line 3 of the worksheet. If entering federal tax liability, attach a copy of
your federal return.
Federal Tax Liability Worksheet
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Line 30 Nebraska Income Tax Withheld. Use line 30a to enter the total Nebraska income tax withholding
from Federal Forms W-2. Use line 30b to enter the total Nebraska income tax withholding, if
any, from Nebraska Forms K-1N. Use line 30c to enter the total Nebraska income tax withholding,
if any, from Federal Forms W-2G, 1099-R, 1099-MISC, 1099-NEC or other forms. Use 30d to enter
Pass-Through Entitiy Tax (PTET) credit from K-1N. Enter the total income tax withholding shown
on lines 30a, 30b, 30c, and 30d on line 30. While many taxpayers will have Nebraska income tax
withholding on Form W-2, most taxpayers will not have Nebraska income tax withholding on other
forms. Do not use state wages. Your income tax withholding credit will not be allowed if you do
notattachtheproperformstoapaperledreturnoriftheformshowsincometaxwithholding
from a state other than Nebraska.
Nonresidents claiming credit for Nebraska income tax withholding reported by a partnership,
limited liability company, S corporation, estate, or trust must attach a copy of the appropriate Schedule
K-1N. The tax year ending date on the Schedule K-1N must be the same as the tax year of the individual’s
return being led.
Individuals claiming credit for the pass-through entity tax (PTET) credit received from an electing
partnership or S corporation in which you hold an ownership interest, must attach a copy of the
appropriate Schedule K-1N.
Required supporting documentation may be submitted as an attached PDF document when e-ling
your return, if your software supports these types of attachments. If the supporting documentation is
not received with the return, DOR may request the required documentation during the processing of
your return. This may result in a delayed, reduced, or disallowed refund.
A scal year taxpayer who receives Forms W-2 issued on a calendar-year basis must attach any 2023
Forms W-2 to the 2023 Form 1040N for a scal year beginning in 2023. If you receive any 2024 Forms
W-2 before ling your 2023 Form 1040N, save them to attach to the 2024 Form 1040N.
Line 31 2023 Estimated Tax Payments. Report your 2023 estimated income tax payments and any tax year
2022 carryover on this line.
If you le a married, ling jointly return, the name and SSN of the spouse whose SSN was used to
make the 2023 estimated income tax payments should be listed rst in the name and SSN area on the
Form 1040N.
You are encouraged to make your estimated income tax payments using DOR’s e-pay system, or the
EFW option when e-ling your 2023 Nebraska return, which allows you to schedule all four of your
estimated income tax payments at one time. A Form 1040N-ES payment voucher should NOT be
mailed in when you pay electronically.
Line 32 Form 3800N Refundable Credit. Enter any refundable credit calculated and shown on line 22,
Form 3800N. Attach Form 3800N. Required supporting documentation may be submitted as an attached
PDF document when e-ling your return, if your software supports these types of attachments. If the
supporting documentation is not received with the return, DOR may request the required documentation
in order to process your return. This may result in a delayed refund. Your income tax refund may also
be delayed if the business entity that distributed the Form 3800N credit to you has not yet led its
entity income tax return.
Line 33 Nebraska Child/Dependent Care Refundable Credit (AGI $29,000 or Less and Full-Year or
Partial-Year Resident). Attach the Nebraska Child And Dependent Care Expenses, Form 2441N, to
your Nebraska return. If Form 2441N is not received, the credit will be disallowed. Taxpayers who
le married, ling jointly federally, but le married, ling separately on their Nebraska return cannot
claim this Nebraska credit.
Note: The Federal Form 2441 will not be accepted when claiming the Nebraska child/dependent care
refundable credit. Nebraska Form 2441N must be completed and attached.
Line 34 Beginning Farmer Credit (NDA NextGen). Enter the credit granted to eligible claimants who receive
a Statement of Nebraska Tax Credit, Form 1099 BFC, from the Nebraska Department of Agriculture
(NDA). For further information, contact NextGen, which administers the Beginning Farmer Tax Credit
Act through the NDA at 402-471-4876, nextgen.nebraska.gov.
Line 35 Nebraska Earned Income Credit. Paper lers must attach a copy of pages 1 and 2 of Federal
Form1040 or pages 1, 2, and 3 of Federal Form 1040-SR to your Nebraska return. Nebraska
residents and partial-year residents who have a federal earned income credit are allowed a state
credit equal to 10% of the federal credit. Complete the federal credit information from line 27
(Form 1040 or 1040-SR, page 2). Enter the number of qualifying children using information
from Federal Schedule EIC (Form1040). If you are a nonresident, you cannot claim thiscredit.
If you le a Nebraska married, ling separately return, your ability to claim this credit depends on
whether you are allowed the federal EIC on your federal married, ling separately return.
You MUST attach all
Forms W-2, W-2G,
1099-R, 1099-MISC,
1099-NEC, and
Schedules K-1N.
12
Attach Form 3800N
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13
Partial-year residents enter amount calculated on line 12, Nebraska Schedule III.
Line 36 Credit for School District Property Taxes. Enter the credit calculated on line 1 of the Form PTC.
The completed Form PTC is required to be led with the return when claiming the credit.
Line 37 Credit for Community College Property Taxes. Enter the credit calculated on line 2 of the Form
PTC. The completed Form PTC is required to be led with the return when claiming the credit.
Line 38 CreditforQualiedVolunteerEmergencyResponders. A $250 income tax credit is available to
each qualied volunteer who has been certied by the volunteer department's certication administrator
and this certication has been sent to DOR by February 15 of the year following qualication. DOR
must have received certication of the qualied volunteer for at least two years to claim the tax credit.
A qualied volunteer is an emergency responder, rescue squad member, or volunteer reghter who
has accumulated at least 50 points during each year of service. Additional information can be found
on DOR's Volunteer Emergency Responders Incentive Act General Information page.
Line 39 Stillborn Child Tax Credit. A parent who experienced the stillbirth of a child in Nebraska may qualify
for a $2,000 income tax credit upon meeting all the following requirements:
uThe parent would have been eligible to claim the stillborn child as dependent if the child had
been born alive.
uThe Birth Resulting in a Stillbirth Certicate issued by the Nebraska Department of Health &
Human Services must be attached when claiming the credit.
uThe stillborn child advanced to at least the twentieth week of gestation.
uThis credit must be claimed for the taxable year in which the stillbirth occurred.
Only one credit is allowed per stillborn child. If you experienced more than one birth of a stillborn
child, attach the Birth Resulting in a Stillbirth Certicate for each child and allow $2,000 for each
stillborn child, entering the total on line 39.
Line 41 Penalty for Underpayment of Estimated Tax. Use Nebraska Individual Underpayment of Estimated
Tax, Form 2210N, to determine if you owe this penalty. Also, see page 5 of these instructions. If
you are required to calculate a Form 2210N penalty, report it on line 41, check the box, and attach
Form 2210N to your return. Do not include any late ling penalty on this line.
Line 42 Total Tax and Penalty. Add lines 29 and 41.
Line 43 Use Tax. Use tax is due on all taxable purchases when Nebraska and any applicable local sales tax is
not paid. You may owe use tax if you have not paid the Nebraska sales tax or any applicable local sales
tax on purchases delivered into Nebraska from out-of-state, mail order, or Internet sellers. Nebraska
law requires that if sales tax is not collected by the seller on any taxable sale, the purchaser must remit
the applicable use tax directly to the state. See the Nebraska Use Tax Information Guide for additional
information.
Nebraska Earned Income Worksheet
for Taxpayers Claiming a Net Operating Loss Deduction (NOL)
Complete this worksheet only if you are claiming an
NOL carryforward on Federal Form 1040 or 1040-SR.
1. Earned Income. Enter the amount from the line 27,
Form 1040 or 1040-SR instructions, Step 5, line 5 .....1. $ ____________
2. Federal Net Operating Loss (NOL) Carryforward,
from line 8a, Schedule 1, Federal Form 1040. ........2. $ ____________
3. Earned income plus Federal NOL Carryforward.
Line 1 plus line 2 ...............................3. $ ____________
If line 3 is less than:
$56,838 ($63,398 if married, ling jointly) for three or more qualifying children;
$52,918 ($59,478 if married, ling jointly) for two qualifying children;
$46,560 ($53,120 if married, ling jointly) for one qualifying child; or
$17,640 ($24,210 if married, ling jointly) for no qualifying children,
calculate the Nebraska earned income credit on line 35, Form 1040N using
the amount from line 27, Federal Form 1040 or 1040-SR. If line 3 equals or
exceeds the respective amounts, you do not qualify for the Nebraska earned
income credit and line 35, Form 1040N should be -0-.
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14
Enter your total taxable 2023 purchases if Nebraska sales tax was not collected by the seller. Multiply
this amount by 5.5% (.055). If local tax applies, enter your local code from the local sales and use tax
codes and rates schedule on page 42 of these instructions, and multiply your total taxable purchases
by the local rate (.005, .010, .015, .0175, or .02). Add the state and local tax amounts together and
enter on line 43. You can also report only local tax not paid if your vendor charged you the state tax
but not the local tax.
Example. You purchase a computer from a seller in South Dakota over the Internet
for $1,470 plus $30 shipping and handling charges. Both charges are taxable. The
computer is shipped to you in Scottsbluff, Nebraska and no tax is charged or collected
by the seller. Your state tax is $83 ($1,500 X 5.5% = $83) and the local tax is $23
($1,500 X 1.5% = $23). The total use tax owed is $106 ($83 + $23 = $106). When
calculating state and local tax, round your results, and then add them together to arrive
at your line 43 entry. Round any amount from 50 cents to 99 cents to the next higher
dollar. Round any amount less than 50 cents to the next lower dollar.
Note: If you owe use tax to more than one Nebraska local jurisdiction, do not report use tax here.
Instead, report state and local use taxes by ling the Nebraska Individual Use Tax Return, Form 3.
Line 44 Total Amount Due. Enter the amount owed, including the applicable underpayment of estimated
income tax penalty. A balance due of less than $2 need not be paid.
Electronic Funds Withdrawal (EFW). With this payment option, you provide your payment
information within your electronically-led return. Your payment will automatically be withdrawn
from your bank account on the date you specify.
Cancel a payment. To cancel a scheduled EFW payment, contact our Taxpayer Assistance
oce at 800-742-7474 (NE and IA) or 402-471-5729 before 4:00 pm Central Time at least
two business days prior to your scheduled payment date. You may cancel a payment scheduled
through Nebraska e-pay by logging into the e-pay program from our website and selecting “cancel
payment.” To cancel a credit card payment, contact ACI Payments, Inc.
Nebraska e-pay. Nebraska e-pay is DOR’s web-based electronic payment system for single
payments. You enter your payment and bank account information, and choose a date to have
your account debited. You will receive an email conrmation for each payment scheduled.
Credit Card. Secure credit card payments can be initiated through ACI Payments, Inc. at
acipayonline.com; or via phone at 800-272-9829. A convenience fee is charged to the card you
use. This fee is paid to the credit card vendor, not the state, and will appear on your credit card
statement separately from the payment to DOR. At the end of your transaction, you will be given
a conrmation number. Keep this number for your records. If you are making your credit card
payment by phone, you will need to provide the Nebraska Jurisdiction Code, which is 3700.
Check or Money Order. If you are not using one of the electronic payment options described
above, include a check or money order payable to the “Nebraska Department of Revenue.” Checks
written to DOR may be presented for payment electronically.
Payment Plan. If you are unable to pay the full amount of tax due, you should le your Nebraska
income tax return and pay as much as you can by the ling date. You will receive a balance due
notice in the mail. When that is received you can go online to set up a payment plan for the remaining
balance, subject to applicable fees. Interest on unpaid tax will accrue.
Please see our website at revenue.nebraska.gov/individuals/request-individual-tax-payment-plan.
Line 45 Overpayment. If line 40 is more than the total of lines 42 and 43, subtract this total from line 40 and
enter your overpayment.
Line 46 2024 Estimated Tax. Enter the amount of overpayment from line 45 you want applied to your 2024
estimated income tax.
Line 47 Wildlife Conservation Fund. You may contribute $1 or more of your refund to this fund. Your
contributions are used by the Nebraska Game and Parks Commission to protect and manage Nebraska’s
nongame and at-risk birds, mammals, amphibians, sh, reptiles, plants, and invertebrates. The fund will
help prevent species from becoming endangered by managing, restoring, and protecting their habitat.
If you are not entitled to a refund, you may still send your tax-deductible contribution directly to the
Wildlife Conservation Fund at outdoornebraska.gov/wildlifeconservationfund. For more information,
contact the Nebraska Game and Parks Commission, Wildlife Division, PO Box 30370, 2200 North
33rd Street, Lincoln, NE 68503-0370, call 402-471-0641, or visit outdoornebraska.gov.
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Line 48 Amount You Want Refunded to You. Enter the amount of overpayment to be refunded after subtracting
lines 46 and 47 from line 45. Amounts less than $2 will not be refunded.
If a taxpayer has any existing tax liabilities owed to DOR, the federal government, or other state
agencies, any overpayment shown on this return may be applied to satisfy that liability. You will
receive a letter explaining any amounts retained.
You can check the status of your refund at revenue.nebraska.gov/individuals/refund-information or
by calling DOR's refund line 800-742-7474 (NE and IA) or 402-471-5729.
Refunds resulting from paper-led original returns will not be paid interest, regardless of when the
refund is issued.
Nebraska law provides:
“If the Tax Commissioner approves and implements an electronic form or method for ling the return
and the return is not led electronically, no interest shall be allowed under this section on overpayment.”
(Neb. Rev. Stat. § 77-2794(3)(b)).
The Tax Commissioner has approved and implemented e-ling methods for original individual income
tax returns.
Line 49 Direct Deposit Your Refund. To have your refund directly deposited into your checking or savings
account, enter the routing number and account number found on the bottom of the checks used with
the account. The routing number is listed rst and must be nine digits. The account number is listed to
the right of the routing number and can be up to 17 digits. Also complete line 49b, Type of Account.
Incorrect banking information will cause your refund to be issued as a paper warrant. Always double
check that you entered the correct banking information, since this cannot be changed by DOR.
Box 49d is used to comply with banking rules regarding International ACH Transactions (IATs). The
box must be checked whenever a refund will go to a bank account outside the U.S. or if a refund is
sent to a bank account inside the territorial jurisdiction of the U.S. and 100% of the original refund
is later transferred to a bank outside of the U.S. These refunds cannot be processed as direct deposits
and instead will be mailed.
Sign and Date Your Tax Return. Include a daytime phone number in case DOR needs to contact you
about your account. By entering an email address, the taxpayer acknowledges that DOR may contact
the taxpayer by email. The taxpayer accepts any risk to condentiality associated with this method of
communication. DOR will send all condential information by secure email or the State of Nebraska’s
le share system. If you do not wish to be contacted by email, write “Opt Out” on the line labeled
“email address.” A married, ling jointly return must be signed by both spouses.
If another person signs the return for the taxpayer, a copy of a power of attorney or court order
authorizing the person to sign the return must be on le with DOR or attached to the return.
An unsigned return delays processing.
The act of e-ling a return is your signature. By e-ling the return, taxpayers and their tax preparer,
if applicable, are declaring under penalties of perjury, that they have examined the electronic return,
and to the best of their knowledge and belief, it is true, correct, and complete.
Paid Preparer’s Use Only. Any person who is paid for preparing a taxpayer’s return must sign the
return as preparer. Additionally, the preparer must enter his or her Preparer Tax ID Number (PTIN)
and Federal Employer ID Number (EIN). See DOR’s website for preparer e-le mandates.
sign
here
15
revenue .nebraska.gov
Line 1 Interest Income from All State and Local Obligations Exempt from Federal Tax. List the name
of each state or local obligation exempt from federal tax on line 1a, Schedule I. For Nebraska bonds,
enter the total amount of interest or dividend income from the obligation listed on line 1a. For non-
Nebraska obligations enter the total interest or dividend income, less the related expenses that were
not previously deducted. Add the amounts on lines 1b and enter the total on line 1, Schedule I. Attach
a schedule, if necessary, listing all the obligations. The information and related amounts entered on
lines 1a and 1b must also include amounts from a regulated investment company (including certain
mutual funds) attributable to state and local obligations.
To determine whether or not specic bond interest is taxable, you should contact the local government
entity or underwriter of the bond issuance. The prospectus is required to contain information regarding
tax status. Generally, tax increment nancing (TIF) bonds are considered local government obligations
and are not taxable federally.
Line 2 Exempt Interest Income from Nebraska Obligations. List the name of each federally tax exempt
bond issued by a Nebraska state or local government subdivision on line 2a and the associated amount
on line 2b. Then calculate the total by adding all amounts on lines 2b. Attach a schedule, if necessary,
listing all the obligations. Income amounts from regulated investment companies attributable to
Nebraska source bonds are also included on line 2b.
Build America Bonds. Any federally taxable interest received in 2023 on a Build America Bond
previously issued by a Nebraska governmental subdivision may be deducted on line 27, Schedule I,
Interest From Federally Taxable Build America Bonds Issued by Nebraska Governmental Units.
Nebraska Highway Bond Act. Any federally taxable interest received in 2023 under the Nebraska
Highway Bond Act may be deducted on line 35, Schedule I.
Line 3 Total Taxable Interest Income. Enter the result of line 1 minus line 2.
Line 4 Financial Institution Tax Credit Claimed. Shareholders receiving a Statement of Nebraska Financial
Institution Tax Credit, Form NFC, must enter the amount of the tax credit available to you as stated
on the 2023 Form NFC on both line 24, Form 1040N, and line 4, Schedule I. A copy of Form NFC
must be attached to your return. Required supporting documentation may be submitted as an attached
PDF document when e-ling your return if your software supports these types of attachments. If the
supporting documentation is not received with the return, DOR may request the required documentation
during the processing of your return. This may result in a delayed refund.
Line 5 Nebraska College Savings Program Recapture. If you cancel your Nebraska College Savings
Program account or withdraw funds for a non-qualied purpose, the amounts previously claimed as
deductions are subject to recapture. Nebraska considers K-12 tuition a non-qualied use of College
Savings Program funds. Qualied withdrawals are restricted to paying qualied expenses at schools
for higher education (colleges, universities, technical schools, and graduate programs). A federally
qualied rollover to a Section 529 plan issued by a state (or entity) other than Nebraska is
considered to be a cancellation subject to recapture. The total maximum recapture is the lesser of
(i) the amount previously deducted on all Nebraska returns prior to the cancellation of the college
savings program account, or (ii) the amount received upon the cancellation or non-qualied withdrawal
of funds. Enter the calculated recapture amount on line 5.
Line 6 Nebraska Enable Plan Recapture. If you cancel your Enable Savings Plan account or make an
unqualied withdrawal, the amounts previously claimed as deductions on the account owner’s return
are subject to recapture. Only the account owner is subject to recapture. The maximum recapture is
the lesser of (i) the amount previously deducted on all Nebraska returns prior to the cancellation of
the Enable Savings Plan account, or (ii) the amount received upon the cancellation or unqualied
withdrawals of funds. Enter the calculated recapture amount on line 6.
Line 7 Federal Net Operating Loss Deduction. Enter the amount of the federal net operating loss carryforward
deduction claimed on your federal return. You must include this loss as an increase to AGI. A previously
established Nebraska net operating loss may be deducted on line 24, Nebraska Schedule I.
Line 8 S Corporation and Limited Liability Company (LLC) Non-Nebraska Loss. Enter the amount of
loss from an S corporation or LLC that is not from Nebraska sources. You must include this loss as
an increase to AGI.
16
Nebraska Schedule I Instructions
Part A — Adjustments Increasing Federal AGI
revenue .nebraska.gov
Line 9 Nebraska PTET Deduction. Enter the Nebraska state and local income, sales, and use taxes deducted
under section 164 of the IRC from the Nebraska Schedules K-1N.
Line 10 Total Adjustments Increasing Federal AGI. Add lines 3 through 9, enter here and on line 12,
Form 1040N.
Line 11 State Income Tax Refund Deduction. Enter the amount shown on line 1, Schedule 1, of your Federal
Form 1040.
Line 12 U.S. Government Obligations Exempt for State Purposes. Enter the amount of interest or dividend
income included in federal AGI from U.S. government obligations exempt from Nebraska tax. List the
types of obligations on line 12a and the associated amounts of interest or dividend income received
from each on line 12b. Then calculate the total by adding all amounts on lines 12b. Attach a schedule,
if necessary, listing all the obligations for which a deduction is claimed. Capital gains from the sale
of U.S. obligations are not deductible. For additional information, see the Taxability of Interest and
Dividend Income From State, Local, and U.S. Government Obligations Information Guide.
Line 13 Regulated Investment Company Dividends from U.S. Obligations. Enter the amount of government
money market or mutual fund dividends issued by regulated investment companies that are obligations
of the U.S. government.
The fund must issue you a statement showing the percent of the dividend that represents exempt
U.S. government obligations. You must list the name of the fund on line 13a, the total amount of the
dividend paid by the fund on line 13b, and the percentage of dividend attributable to U.S. government
obligations on line 13c. You then calculate the amount of dividend attributable to U.S. government
obligations on line 13d.
Total all calculated dividend amounts on lines 13d and enter the result on line 13. Attach a schedule,
if necessary, listing all the obligations and calculations.
Line 15 BenetsPaid by the Railroad Retirement Board. Enter any federally taxed retirement benets
paid by the Railroad Retirement Board (RRB), such as Tier I and Tier II benets, railroad retirement
sick pay, disability, and unemployment benets, included in federal AGI. List the name of the benet
paid on line 15a and the related amount on line 15b. Filers must attach a copy of Forms RRB-1099,
RRB-1099-R, 1099-G, and W-2 from U.S. Railroad Retirement Board Sickness and Unemployment
Benets Section. Paper lers must attach a copy of pages 1 and 2 of Federal Form 1040 or pages 1, 2,
and 3 of Federal Form 1040-SR to your Nebraska return.
You must do a computation to determine the Tier I amount if you received both Form SSA-1099 for
social security benets AND Form RRB-1099 for Railroad Retirement Board Tier I payments because
the Social Security Benets Worksheet in the federal tax booklet adds the benets together to calculate
the taxable benets entered on line 6b of the Federal Form 1040 or 1040-SR.
Use the total amount of Tier I benets divided by the total benet amount reported on line 6a of the
Federal Form 1040 or 1040-SR to calculate a ratio to six decimal places, then round to ve decimals.
For example, .454467,would be rounded to .45447 (45.447%). Multiply this ratio by the amount on
line 6b of the Federal Form 1040 or 1040-SR. Enter the result for the Tier I amount on the Nebraska
Schedule I.
Line 16 Special Capital Gains/Extraordinary Dividend Deduction. This deduction is available only to
Nebraska residents, or partial-year resident while a resident. Enter the amount of the special capital
gains or extraordinary dividend. Refer to the Special Capital Gains Election and Computation, Form
4797N, for additional information. The Form 4797N, a copy of Federal Schedule D, and either Sales
and Other Dispositions of Capital Assets, Federal Form 8949 or Part IV of Form 4797N, must be
attached to your Form 1040N to document your deduction.
Note: If claiming the Extraordinary Dividend Deduction, a copy of Federal Schedule B is required.
Required supporting documentation may be submitted as an attached PDF document when e-ling
your return if your software supports these types of attachments. If the supporting documentation is not
received with the return, DOR may request the required documentation when processing your return.
This may result in a delayed refund.
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Part B — Adjustments Decreasing Federal AGI
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Line 17 Nebraska College Savings Program Contribution. If during 2023 you, as an account owner or parent/
guardian custodian of an UGMA/UTMA account, made contributions to one or more college savings
accounts established under the Nebraska Educational Savings Plan Trust, then enter the amount of
your contributions, up to a maximum of $10,000 ($5,000 if married, ling separately) on line 17.
The Nebraska Educational Savings Plan Trust includes the following Plans:
u NEST Direct College Savings Plan;
u NEST Advisor College Savings Plan;
u Bloomwell 529 Education Savings Plan; and
u State Farm 529 Savings Plan.
Only the account owner or parent/guardian custodian of an UGMA/UTMA account who made the
contributions may claim this deduction. You cannot deduct contributions made to other states’ 529
college savings plans on line 17. However, if an account in another state’s plan is rolled over to a Plan
in the Nebraska Educational Savings Plan Trust, the amount received in a qualied rollover, up to a
maximum of $10,000 ($5,000 if married, ling separately), is eligible for the deduction.
Any withdrawals from the Nebraska College Savings Program to pay K-12 expenses are non-qualied
withdrawals and subject to recapture to the extent of any state income tax deductions previously
claimed on the Nebraska income tax return. Nebraska law considers K-12 tuition a non-qualied use
of Nebraska College Savings Program accounts even though these withdrawals are permissible under
federal law.
Qualied withdrawals from the Nebraska College Savings Program accounts must be used to pay
qualied expenses at schools for higher education (colleges, universities, technical schools, graduate
programs), or qualied apprenticeship program expenses. Eective July 21, 2022, the denition of
qualied expenses is expanded to include qualied education loan payments. Amounts paid as principal
or interest on a qualied education loan of the beneciary or a sibling of the beneciary (subject to an
aggregate lifetime limit of $10,000 per individual), are treated as qualied expenses.
For questions about the Nebraska College Savings Program, go to treasurer.nebraska.gov, or contact
the State Treasurer’s Oce at 402-471-2455.
Line 18 Employer Contribution to the Nebraska Educational Savings Plan. Enter the amount included in
federal AGI of the contribution made by your employer into a Nebraska educational savings plan trust
account owned by you. The employer contribution amount entered on line 18 cannot exceed $10,000
($5,000 if married, ling separately).
For questions about the Nebraska College Savings Program, go to treasurer.nebraska.gov, or contact
the State Treasurer’s Oce at 402-471-2455.
Line 19 Nebraska Enable Plan Contributions. If during 2023, you made contributions to one or more Enable
Savings Plan accounts, enter the account numbers or UGift codes you contributed to and the amount
of your contributions, up to a maximum of $10,000 ($5,000 if married, ling separately) on line 19.
You cannot deduct contributions made to other 529A (ABLE) savings plans on line 19. For questions
about the Enable Savings Plan, go to treasurer.nebraska.gov, or contact the State Treasurer’s Oce at
402-450-3134.
Line 20 S Corporation and LLC Non-Nebraska Income. Enter the amount of S corporation or LLC income
that is not from Nebraska sources. Attach the Federal Schedule K-1 and Nebraska Schedule K-1N
received from the S corporation or LLC. Non-Nebraska income from disregarded LLCs may also be
included here. In this instance, there will not be a Federal Schedule K-1 issued. Non-Nebraska income
from partnerships, limited liability partnerships, trusts, and other entities cannot be deducted.
Line 21 Nonresident Military Servicemember Active Duty Pay. Enter the amount of nonresident military
servicemember active duty pay included in the servicemember’s federal AGI. The 2023 Form W-2
issued by the uniformed services to the servicemember must be attached to Form 1040N. The Form W-2
must identify the income as attributable to a state other than Nebraska in box 15. If “NE” is shown on
the Form W-2, the adjustment will not be allowed. Only active duty military service compensation
can be deducted on line 21.
Line 22 Income Earned by a Native American Indian in Indian Country. Native American Indians residing in
Indian country with income derived from sources within Indian country may deduct this income on line 22.
Line 23 Claim of Right Repayment. Enter the amount required to be included on your federal return for a
claim of right repayment.
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Line 24 Nebraska NOL Carryforward. Enter the amount of a Nebraska net operating loss carried forward
from an earlier year. The Nebraska Net Operating Loss Worksheet, Form NOL, must be completed
for the loss year and retained in the taxpayer's records until the loss is used. When the loss is claimed,
you must attach a completed Form NOL for each previously established loss year being claimed.
Line 25 Nebraska Agricultural Revenue Bond Interest. Enter the amount of interest income from Nebraska
Agricultural Revenue Bonds that is included in federal AGI.
Line 26 Federally Taxable Nebraska Investment Finance Authority (NIFA) Bond Interest. Enter total
federally taxable NIFA bond income included in federal AGI.
Line 27 Interest from Federally Taxable Build America Bonds Issued by Nebraska Governmental Units.
Enter the amount of interest from these bonds that is included in federal AGI. This includes interest from
NPPD taxable General Revenue Bonds issued June, 2009, 2010 Series A. For additional information,
see the Taxability of Interest and Dividend Income From State, Local, and U.S. Government Obligations
Information Guide.
Line 28 Social Security Income. If line 5 of Form 1040N is $66,510 or less for a married, ling jointly return
(MFJ), or $49,310 or less for all other ling statuses, enter the amount of Social Security income
included in federal AGI. If line 5 of Form 1040N exceeds $66,510 for MFJ or $49,310 for all other
ling statuses, multiply the amount of Social Security income shown on line 6b, Federal Form 1040
or 1040-SR, page 1, by 60% and enter on line 28.
The amount claimed cannot exceed the amount shown on line 6b, Federal Form 1040 or 1040-SR,
page 1. Paper lers must attach a copy of pages 1 and 2 of Federal Form 1040 or pages 1, 2, and 3 of
Federal Form 1040-SR to your Nebraska return.
Line 29 Military Retirement. All military retirees are allowed to exclude 100% of the military retirement
benets from the income subject to Nebraska income tax to the extent included in federal AGI. Enter
the amount of military pension included on line 5b, Federal Form 1040 or 1040-SR, page 1. Paper lers
must attach a copy of pages 1 and 2 of Federal Form 1040 or pages 1, 2, and 3 of Federal 1040-SR to
your Nebraska return.
Military retirement benets attributable to service in uniformed services include military retirement
benets reported on the IRS Form 1099-R issued by either the U.S. Department of Defense or the U.S.
Oce of Personnel Management (OPM).
If the Form 1099-R was issued by OPM, attach documentation from the U.S. Government to support
the amount of retirement benets related to your uniformed service versus your civilian service.
Military retirees of the U.S. Coast Guard, an ocer of the Commissioned Corps of the U.S. Public Health
Service (USPHS), and an ocer of the U.S. National Oceanic and Atmospheric Administration
Commissioned Ofcer Corps (NOAA) may receive qualifying military retirement benets. The
retirement benet income for U.S. Coast Guard, USPHS, and NOAA retirees may be reported
by a payor other than the U.S. Department of Defense or OPM. For example, a Form 1099-R
received from the Commanding Ofcer (RAS), USCG Pay & Personnel Center for military
retirement benets from the U.S. Coast Guard qualies for the exclusion.
Line 30 Dividends Received or Deemed to be Received from Corporations not Subject to the IRC.
This deduction is generally limited to dividends received or deemed to be received from foreign
corporations. Attach statement or tax form issued by the payor supporting this deduction.
Dividends received from domestic corporations are not deductible.
Line 31 Segal AmeriCorp Education Award. Enter the amount of the Segal AmeriCorp Education Award
included in federal AGI. The Form 1099-MISC must be attached to Form 1040N when your education
award and interest payments total more than $600 in a calendar year. All education award and interest
payments are subject to federal income tax, even if they do not total $600.
Line 32 FireghterCancerBenetsAct.Attach supporting documentation for amounts received by or on
behalf of a reghter for cancer benets paid under the Fireghter Cancer Benets Act.
Line 33 Teach in Nebraska Today Act (Act) student loan repayment assistance. Attach supporting
documentation for amounts received as student loan repayment assistance under the Act. Loan repayment
assistance award is limited to $5,000 per year and cannot be claimed for more than 5 years.
Line 34 Health Insurance Premiums Paid by Retired Law Enforcement Ocers and Professional
Fireghters. This deduction requires the retired individual to have been employed full time as a
reghter or certied law enforcement ocer for at least 20 years and who is at least 60 years of age
as of the end of the 2023 taxable year. Must attach documentation from the human resource department
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Line 1 Total Nebraska Tax. Enter the amount from line 17, Form 1040N.
Line 2 Adjusted Gross Income Derived From Another State. Refer to the Conversion Chart. Enter the
amount shown on the return led with the other state as AGI, or gross income derived from sources
within that state. Do not include any income from S corporations or LLCs reported on line 20, Nebraska
Schedule I, or income that is not included in federal AGI after Nebraska adjustments from lines 12 and
13, Form 1040N.
Line 3 Calculate the Ratio. Calculate the ratio to six decimal places, and then round to ve decimals. For
example, if your division result is .123467, round to .12347 (12.347%).
Line 4 Calculated Tax Credit. Multiply the ratio (line 3) by the total Nebraska tax (line 1), Nebraska Schedule II.
Line 5 Tax Due and Paid to Another State. Refer to the Conversion Chart. Enter the amount shown on the
return led with the other state as tax paid to that state. Do not enter the total of the other state’s tax
withheld. For tax paid to a political subdivision of another state that does not require ling an annual
income tax return, enter the income tax withholding for that subdivision.
If you and your spouse le married, ling separately in Nebraska, but le married, ling jointly in
another state, attach a calculation of each spouse’s share of the total tax paid to the other state. Use the
net income of each spouse that is taxed by the other state in the calculation.
Line 6 Allowable Tax Credit. Enter the amount from line 1, 4, or 5, Nebraska Schedule II, whichever is least.
Also enter this amount on line 19 of Form 1040N.
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Note: When completing lines 2 and 5 of Nebraska Schedule II, refer to the Conversion Chart on DOR’s website.
Full-year Nebraska residents claiming a credit for income tax paid to another state, political subdivision
of another state, or the District of Columbia must complete Nebraska Schedule II. Partial-year residents
must use Nebraska Schedule III.
A separate Schedule II must be completed for each state where income tax was paid. The total credits
cannot exceed the Nebraska tax liability. If some income is subject to an income tax of both another
state and a political subdivision in that state, complete only one Nebraska Schedule II and combine
the state and political subdivision income taxes paid.
Credit for Income Tax Paid to Another State. A credit will not be allowed unless you attach a
complete copy of the other state’s or political subdivision’s tax return, including all schedules. If the
tax is not reported on an income tax return, attach a copy of a letter or statement from the other state
or political subdivision showing the income and the tax paid. For political subdivisions that do not
require a return, attach the Form W-2 showing the subdivision’s tax withheld.
Nebraska law does not allow credit for taxes paid to a foreign country or its political subdivisions.
Nebraska Schedule II Instructions
indicating number of years employed full time as a certied law enforcement ocer or reghter and
position held, or similar documentation from employers. In addition to proof of full time employment
as a certied law enforcement ocer or reghter, the retiree must submit a copy of the health
insurance premium notice or other documentation substantiating the amount of the deduction entered.
The deduction amount must not have reduced your income reported on the federal individual income
tax return.
Line 35 Interest from Federally Taxable Bonds Issued under the Nebraska Highway Bond Act (Act).
Interest from the Nebraska Highway Bonds issued under the Act may be deducted on this line if taxed
federally.
Line 36 Total Adjustments Decreasing Federal AGI. Total lines 11 and 14 through 35, enter here, and on
line 13, Form 1040N.
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Taxpayers ling a nonresident or partial-year resident return must complete Nebraska Schedule III to
calculate the tax on their income derived from or connected with Nebraska sources.
Line 1 Income Derived from Nebraska Sources. Enter the total of all income from Nebraska sources. Include
all sources and amounts of income and deductions, as they were stated on the federal return. If more
space is needed, attach a list of all income sources to Nebraska Schedule III. Partial-year residents
must include all items of Nebraska income for a nonresident, plus all income earned while a Nebraska
resident that is not taxed by another state. This includes dividends, interest, pension income, sales of
intangibles, and wages earned outside Nebraska.
Detailed information on the types of income that must be listed and included on line 1, Schedule III
is available on DOR’s website. A partial list is shown below:
uWages, salaries, tips, and commissions;
uSeverance pay associated with Nebraska employment;
uDividends, interest, and other passive income;
u Business income;
uFarming and ranching income;
u Partnership, S corporation, LLC, estate, or trust income;
uGain or loss;
uRent and royalty income;
uLottery prizes;
uNet operating loss carryforward; and
uFinancial institution tax credit claimed.
Income of a Servicemember's Spouse. Under the federal Servicemembers Civil Relief Act (SCRA),
Nebraska cannot tax the income of a nonresident servicemember’s spouse when the spouse has the
same state of residence as the servicemember and is in this state only in support of the servicemember.
The Veterans Benets and Transition Act of 2020 amended the SCRA by adding an election to allow
the military servicemember spouse to claim the military servicemember’s state of residency for tax
purposes for any taxable year of the marriage if the spouse is in Nebraska only in support of the
servicemember. The spouse’s income should not be included as Nebraska source income on line 1,
Schedule III. For more information, see the Nebraska Income Tax for U.S. Servicemembers, Their
Spouses, and Civilians Working with U.S. Forces Information Guide.
Line 2 Adjustments as Applied to Nebraska Income. If you claimed adjustments to income on Part II,
Schedule 1, Federal Form 1040, a portion of these amounts may be allowable as a deduction on line 2,
Schedule III. List the type of adjustment on line 2a and the corresponding amount on line 2b, Schedule
III. For additional information see the Additional Schedule III Instructions beginning on page 23 of
these instructions.
Line 4 Ratio, Nebraska’s Share of the Total Income. Use the equation to calculate a ratio that represents
Nebraska’s share of total income. Calculate the ratio to six decimal places and then round to ve
decimals. For example, if the line 4, Schedule III result is .123467, round to .12347 (12.347%) before
computing line 9, Schedule III. Even if line 5, Form 1040N and line 1, Schedule III are negative
numbers, the ratio computed in line 4, Schedule III cannot exceed 100%. If the ratio is 100% or more,
report 1.00000.
Line 5 Nebraska Taxable Income. Enter the amount from line 14, Form 1040N.
Line 6 Nebraska Tax Calculation. Paper lers use the Nebraska Tax Table and the income shown on line 5,
Schedule III, to nd the tax amount to enter on line 6, Schedule III. Electronic lers must use the
Nebraska Tax Calculation Schedule to calculate tax on Nebraska Taxable Income.
Partial-year residents enter your Nebraska credit for the elderly or disabled, or credit for child/
dependent care expenses. See applicable instructions for lines 20, 23, and 33, Form 1040N. Partial-year
residents with federal AGI of $29,000 or less cannot claim child care credit here, and must instead
complete line 12, Form 2441N, to calculate the amount to enter on line 33, Form 1040N.
Calculate the Nebraska earned income credit on lines 11 and 12, Schedule III.
Nonresidents are not allowed any credits on the line 6, Schedule III calculation.
Line 7 Nebraska Personal Exemption Credit. Enter your credit for personal exemptions. ($157 multiplied
by the number of exemptions shown on line 4, Form 1040N). Do not enter on line 18, Form 1040N.
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Nebraska Schedule III Instructions
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Line 8 Tax After Nebraska Personal Exemption Credit. Line 6, Schedule III, minus line 7, Schedule III.
Line 9 Nebraska Income Tax. Multiply line 8, Schedule III, by the ratio you computed on line 4, Schedule III.
Line 10 Nebraska Other Tax. Complete all of lines 10a-f, Schedule III, that are applicable to your tax
calculation. See line 16, Form 1040N instructions.
Lines 11 and 12 Earned Income Credit. Partial-year residents may claim this credit by entering the number of qualifying
children on line 11a, Schedule III, and the federal earned income credit information on line 11b,
Schedule III. The allowable Nebraska credit is 10% of the federal earned income credit multiplied by
the ratio calculated on line 4, Schedule III. Enter the result on line 12, Schedule III, and on line 35,
Form 1040N. To receive this credit, paper lers must attach a copy of pages 1 and 2 of their federal
return. Nonresidents cannot claim the Nebraska earned income credit.
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Adjustments as Applied to Nebraska Income
(Schedule III, line 2, page 19)
If you led Federal Form 1040, Schedule 1 you may also claim the following adjustments on line 2:
Form 1040,
Schedule 1
Adjustments
Line Reference
Line Description Nebraska Adjustments Allowed
Line 11
Educator expenses
Only as it relates to educational wages reported
on line 1.
Line 12
Certain business expenses of military reservists,
performing artists, and fee-basis government
officials
Only if directly related to Nebraska income
reported on line 1.
Line 13
Health savings account deduction
Based on a ratio of Nebraska AGI to federal AGI
after Nebraska adjustments.
Line 14
Moving expenses for members of the Armed
Forces
Only by partial-year residents who moved into
Nebraska.
Line 15
Deductible part of self-employment tax Only as it relates to Nebraska source income.
Line 16
Self-employed SEP, SIMPLE, and qualied plans
Calculated on a ratio of the payments based on
Nebraska wages or self-employment income to
the total wages or income for which the payments
were made.
Line 17
Self-employed health insurance deduction
Calculated on a ratio of the payments based on
Nebraska wages or self-employment income to
the total wages or income for which the payments
were made.
Line 18
Penalty on early withdrawal of savings
Only if directly related to Nebraska income
reported on line 1.
Line 19
Alimony paid
Based on a ratio of line 1 income to total income
of the taxpayer.
Line 20
IRA deduction
As a ratio of Nebraska self-employed income and
wages to total self-employed income and wages.
Line 21
Student loan interest deduction
As a ratio of Nebraska AGI to federal AGI after
Nebraska adjustments.
Line 22
Reserved for future use Do not use.
Line 23
Archer MSA deduction
Based on a ratio of Nebraska AGI to federal AGI
after Nebraska adjustments.
Line 24
Other adjustments
Line 24a
Jury duty pay Only as it relates to Nebraska source income.
Additional Schedule III Instructions
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Line 24b
Deductible expenses related to income reported
on line 8l of the Federal Form 1040, Schedule 1
from the rental of personal property engaged in
for prot
Only if directly related to Nebraska income
reported on line 1.
Line 24c
Nontaxable amount of the value of Olympic and
Paralympic medals and USOC prize money
reported on line 8m of the Federal Form 1040,
Schedule 1
Only if directly related to Nebraska income
reported on line 1.
Line 24d
Reforestation amortization and expenses
Only if directly related to Nebraska income
reported on line 1.
Line 24e
Repayment of supplemental unemployment
benets under the Trade Act of 1974
Deduction is limited to the amount included in
Nebraska source income reported on a prior year
Nebraska return.
Line 24f
Contributions to section 501(c)(18)(D)
pensionplans
Only as it relates to the pension plan contributions
from employee wages reported on line 1.
Line 24g
Contributions by certain chaplains to section
403(b) plans
Calculated on a ratio of the contributions based
on Nebraska wages or self-employment income
to total wages or income for which the payments
were made.
Line 24h
Attorney fees and court costs for actions involving
certain unlawful discrimination claims
Only if directly related to Nebraska income
reported on line 1.
Line 24i
Attorney fees and court costs you paid in
connection with an Award from the IRS for
information you provided that helped the IRS
detect tax law violations
Only if directly related to Nebraska income
reported on line 1.
Line 24k
Excess deductions of section 67(e) expenses
from Schedule K-1 (Form 1041)
Only if directly related to Nebraska income
reported on line 1.
Line 24z
Other adjustments. List type and amount.
Only if directly related to Nebraska income
reported on line 1.
Forms to follow
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High School District Code
Your Social Security Number Spouse’s Social Security Number
Federal Filing Status:
(1) Single
(2) Married, ling jointly
1
(3) Married, ling separately – Spouse’s SSN:
and Full Name
3 Type of Return:
(1) Resident
(1) Far mer/Rancher (2) Active Military (1) Deceased Taxpayer(s)
(rst name & date of death):
(4) Head of Household
(5)
Qualifying surviving spouse (QSS)
2a
Check if YOU were: (1) 65 or older (2) Blind
SPOUSE was: (3) 65 or older (4) Blind
2b
8-417-2023
Check here if someone (such as your parent) can claim you or
your spouse as a dependent: (1) You (2) Spouse
(2) Partial-year resident from / , 2023 to / , 2023 (attach Schedule III)
(3) Nonresident (attach Schedule III)
Complete Reverse Side
Nebraska Individual Income Tax Return
for the taxable year January 1, 2023 through December 31, 2023 or other taxable year:
, 2023 through ,
FORM 1040N
2023
Please Do Not Write In This Space
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6 Nebraska standard deduction (if you checked any boxes on line 2a or 2b above,
see instructions; otherwise, enter $7,900 if single; $15,800 if married, ling jointly or
qualifying surviving spouse; $7,900 if married, ling separately; or $11,600 if head of
household)................................................................ 6
7 Total itemized deductions (line 17, Federal Schedule A – see instructions) ....... 7
8 State and local income taxes (line 5a, Schedule A, Federal Form 1040 or 1040-SR) 8
9 Nebraska itemized deductions (line 7 minus line 8) ......................... 9
10 Nebraska standard deduction or the Nebraska itemized deductions, whichever is greater
(the larger of line 6 or line 9) ................................................................ 10
11 Nebraska income before adjustments (line 5 minus line 10)........................................ 11
12 Adjustments increasing federal AGI (line 10, from attached Nebraska Schedule I). . 12
13 Adjustments decreasing federal AGI (line 36, from attached Nebraska Schedule I) 13
14 Nebraska Taxable Income (enter line 11 plus line 12 minus line 13). If less than -0-, enter -0-. Residents
complete lines 15 and 16. Partial-year residents and nonresidents complete Nebr. Sch. III before continuing . 14
15 Nebraska income tax (Partial-year residents and nonresidents enter the result
from line 9, Nebraska Schedule III. Paper lers may use the Nebraska Tax Table.
All others must use Tax Calculation Schedule.) ............................ 15
16 Nebraska other tax calculation:
a Federal Tax on Lump-Sum Distributions (Federal Form 4972) 16 a $ ___________
b Federal tax on early distributions (lesser of Federal
Form 5329 or line 8, Sch. 2, Federal Form 1040 or 1040-SR) 16 b $ ___________
c Total (add lines 16a and 16b) .......................16 c $ ___________
Residents multiply line 16c by 29.6% (x .296) and enter the result on line 16.
Partial-year residents and nonresidents enter the result from line 10,
Nebraska Schedule III ............................................. 16
17 Total Nebraska tax before Nebraska personal exemption credit (add lines 15 and 16).
Do not pay the amount on this line. Pay the amount from line 44.................................... 17
Dependents, if more than three, see instructions
First Name Last Name
Dependent's
Social Security Number
4 Nebraska personal exemptions. (Enter 1 in each line of 4a or 4b that applies):
a Yourself. If someone can claim you as a dependent, leave blank. ...................................4 a ______
b Spouse. Married ling jointly returns, if someone can claim your spouse as a dependent leave blank .......4 b ______
c
Total number of
dependents listed ....4 c ______
Total Nebraska personal exemptions – add lines 4a, 4b, and 4c ............................................... 4
5 Federal adjusted gross income (AGI) (line 11, Federal Form 1040 or 1040-SR) Do not leave blank ......... 5
During 2023, did you receive, sell, exchange, gift, or otherwise dispose of a digital asset or a nancial interest in a digital asset? Yes No
Your First Name and Initial Last Name
If a Joint Return, Spouse’s First Name and Initial Last Name
Current Mailing Address (Number and Street or PO Box)
City State ZIP Code
RESET FORM
PRINT FORM
sign
here
Keep a copy of
this return for
your records.
Your Signature Date Email Address
Spouse’s Signature (if ling jointly, both must sign) Daytime Phone
Preparer’s Signature Date Preparer’s PTIN
Print Firm’s Name (or yours if self-employed), Address and ZIP Code EIN Daytime Phone
( )
( )
A copy of the federal return and schedules must be attached to this return.
E-le your return. NebFile offers FREE e-ling of your state return for most Nebraska residents.
Mail returns requesting a refund to: Nebraska Department of Revenue, PO Box 98912, Lincoln NE 68509-8912.
Mail returns not requesting a refund to: Nebraska Department of Revenue, PO Box 98934, Lincoln, NE 68509-8934.
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preparer’s
use only
Under penalties of perjury, I declare that, as taxpayer or preparer, I have examined this return and to the best of my knowledge and belief, it is true, correct, and complete.
49a Routing Number 49b Type of Account 1 = Checking 2 = Savings
49c Account Number
49d Check this box if this refund will go to a bank account outside the United States.
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18 Nebr. personal exemption credit for residents only ($157 times the number on line 4) ........ 18
19 Credit for tax paid to another state, line 6, Nebraska Schedule II
(attach Nebraska Schedule II and a copy of the other state's return) ............... 19
20 Credit for the elderly or disabled (attach copy of Federal Schedule R) ................... 20
21 Community Development Assistance Act credit (attach Form CDN) ..................... 21
22 Form 3800N nonrefundable credit (attach Form 3800N) .............................. 22
23 Nebraska child/dependent care nonrefundable credit, only if line 5 is more
than $29,000 (attach a copy of Federal Form 2441 and see instructions) ............. 23
24 Credit for nancial institution tax (attach Form NFC) ................................. 24
25 Employer’s credit for expenses incurred for TANF (ADC) recipients (see instr.) . . . . . . . . . . . . 25
26 Designated extremely blighted area tax credit (attach Form 1040N-EB) ................ 26
27 NE employer tax credit for employing convicted felons. Enter certicate number from
Form ETC-A _________________________ ...................................... 27
28 Total nonrefundable credits (add lines 18 through 27)................................ . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Nebraska tax after nonrefundable credits. Subtract line 28 from line 17 (if line 28 is more than line 17, enter -0-). If the
result is greater than your federal tax liability, see instructions. If entering federal tax, check box . . . . . . . . ............ 29
30 Total Nebraska income tax withheld (attach 2023 Forms, see instructions)
a W-2 $ ________________ b K-1N $ ________________
c W-2G,1099-R, 1099-MISC, 1099-NEC, etc $_________ d PTET credit from K-1N________ 30
31 2023 estimated income tax payments (include any 2022 overpayment credited to 2023 and
any payments submitted with an extension request) ................................. 31
32 Form 3800N refundable credit (attach Form 3800N) ................................. 32
33 Nebraska child/dependent care refundable credit, if line 5 is $29,000 or less
(attach a copy of Form 2441N)
................................................... 33
34 Beginning Farmer credit from Form 1099 BFC (NDA NextGen) ........................ 34
35 Nebraska earned income credit. Enter number of qualifying children 97 _______________
Federal credit 98 $ _____________.00 x .10 (10%) (see instructions) .................... 35
36 Credit for school district property taxes (attach Form PTC) ........................... 36
37 Credit for community college property taxes (attach Form PTC) ....................... 37
38 Credit for qualied Volunteer Emergency Responders (see instructions).................. 38
39 Stillborn child tax credit (attach Birth Resulting in Stillbirth Certicate and see instructions) ... 39
40 Total refundable credits (add lines 30 through 39)........................................................... 40
41 Penalty for underpayment of estimated tax (see instructions). If you calculated a Form 2210N penalty of -0- or greater,
or used the annualized income method, attach Form 2210N, and check this box 96 ............................. 41
42 Total tax and penalty. Add lines 29 and 41 ............................................................... 42
43 Use tax due on taxable purchases where applicable sales tax was not collected. (see instructions)
Enter purchases subject to state tax 91 $ _______ State tax 92 $ _______ (purchases x 5.5%);
Enter purchases subject to local tax 93 $ _______ Local tax 94 $________ (purchases x local rate of ____ %)
95 Local code_______ (see local rate schedule);
Add state and local taxes and enter on line 43. If no use tax is due, enter -0- on line 43.............................. 43
44 Total amount due. If line 40 is less than total of lines 42 and 43, subtract line 40 from total of lines 42 and 43
Pay this amount in full. For electronic or credit card payment check box here and see instructions ................... 44
45 Overpayment. If line 40 is more than the total of lines 42 and 43, subtract the total of lines 42 and 43 from line 40. ....... 45
46 Amount of line 45 you want applied to your 2024 estimated tax ...................... 46
47 Wildlife Conservation Fund donation of $1 or more ........................... 47
48 Amount of line 45 you want refunded to you (line 45 minus lines 46 and 47) Your refund will generally be issued by
July 15, if your paper return is led by April 15 (see instructions)....................................... 48
Part A — Adjustments Increasing Federal AGI
• Attach additional pages if necessary.
Nebraska Schedule I —
Nebraska Adjustments to Income for Nebraska Residents, Partial-Year Residents, and Nonresidents
Nebraska Schedule I — Nebraska Adjustments to Income
(Nebraska Schedule II reverse side.)
Name on Form 1040N Social Security Number
• Attach this page to Form 1040N.
8-418-2023
2023
FORM 1040N
Schedule I
Part B — Adjustments Decreasing Federal AGI
Name on Form 1040N Social Security Number
11 State income tax refund deduction. Enter line 1, Schedule 1, Federal Form 1040 or 1040-SR ............................................... 11
12 U.S. government obligations exempt for state purposes (list below or attach schedule)
a List type: b Amount: $
Total U.S. government obligations exempt for state purposes. Enter total of lines 12b ....................................................... 12
13 List fund name, total dividend, and percent of regulated investment company dividends from
a U.S. obligation:
b Total dividend: $ x c . % = d $
Total regulated investment company dividends. Enter total of lines 13d .............................................................................. 13
14 Total U.S. government obligations. Enter total of lines 12 and 13. ........................................................................................... 14
15 Benefits paid by the Railroad Retirement Board (RRB) included in the federal AGI. Attach all Forms 1099 & W-2 from the RRB.
a List type: b Amount: $
Total benefits paid by the RRB included in federal AGI. Enter total of lines 15b .................................................................. 15
16 Special capital gains/extraordinary dividend deduction [attach Form 4797N; a copy of Federal Schedule D;
and Form 8949 (or Federal Schedule B when claiming extraordinary dividend deduction)] (see instructions) ........................ 16
17 Nebraska College Savings Program contribution (see instructions) ......................................................................................... 17
18 Employer contribution to the Nebraska Educational Savings Plan (see instructions) .............................................................. 18
19 Nebraska Enable plan contributions. List the account number and annual contribution amount for each
account you contributed to during this tax year (list below or attach schedule)
a Account Number: b Amount: $
Enter total Nebraska Enable plan contributions. ................................................................................................................... 19
20 S corp and LLC Non-Nebraska income (attach Federal schedules K-1 and Nebraska Schedules K-1N) ............................... 20
21 Nonresident military servicemember active duty pay (attach active duty Form W-2, identifying the income as
attributable to another state, see instructions) .......................................................................................................................... 21
22 Income earned by a Native American Indian in Indian country ................................................................................................ 22
23 Claim of right repayment ........................................................................................................................................................... 23
24
Nebraska NOL carryforward (attach the Nebraska NOL Worksheet for each loss year claimed on this line)
..................................
24
25 Nebraska agricultural revenue bond interest ............................................................................................................................ 25
26 Interest from federally taxable Nebraska Investment Finance Association (NIFA) bonds ........................................................ 26
27 Interest from federally taxable Build America Bonds issued by Nebraska governmental units ................................................ 27
28 Social Security included in Federal AGI (see instructions) ....................................................................................................... 28
29 Military retirement benefits (Attach supporting documentation, see instructions) ........................................................................ 29
30 Dividends received or deemed to be received from corporations not subject to the IRC (Attach supporting documentation) ... 30
31 Segal AmeriCorps Education Award (attach Form 1099-MISC, see instructions) .................................................................... 31
32 Cancer benefits received from the Firefighter Cancer Benefits Act (Attach supporting documentation, see instructions) .......... 32
33 Teach in Nebraska Today Act student loan repayment assistance (Attach supporting documentation, see instructions) ............ 33
34 Health insurance premiums paid by retired law enforcement officers and professional firefighters
(Attach supporting documentations, see instructions) .................................................................................................................. 34
35 Interest from federally taxable bonds issued under the Nebraska Highway Bond Act .............................................................. 35
36 Total adjustments decreasing federal AGI (total lines 11 and 14 through 35). Enter here and on line 13, Form 1040N ......... 36
1 Interest income from all state and local obligations exempt from federal tax
a List type: b Amount: $
Total interest income exempt from federal tax. Enter total of lines 1b .................................................................................. 1
2 Exempt interest income from Nebraska obligations
a List type: b Amount: $
Total exempt interest income from Nebraska obligations. Enter total of lines 2b ................................................................. 2
3 Total taxable interest income. Enter the result of line 1 minus line 2 ........................................................................................ 3
4 Financial Institution Tax Credit claimed. Enter amount from line 24, Form 1040N ................................................................... 4
5 Nebraska College Savings Program recapture (see instructions) ............................................................................................ 5
6 Nebraska Enable plan recapture ............................................................................................................................................. 6
7 Federal net operating loss deduction ....................................................................................................................................... 7
8 S corporation or LLC Non-Nebraska loss ................................................................................................................................. 8
9 Nebraska PTET deducted under section 164 of the IRC (from Schedules K-1N) .................................................................... 9
10 Total adjustments increasing federal AGI (total lines 3 through 9). Enter here and on line 12, Form 1040N ........................... 10
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2023
FORM 1040N
Schedule II
1 Total Nebraska tax (line 17, Form 1040N) .......................................................................................................... 1
2 Adjusted gross income derived from another state (do not enter amount of taxable income from the
other state – use Conversion Chart on the DOR’s website) ................................................................................ 2
3 Ratio
Line 2
(Form 1040N, Line 5 + Line 12 – Line 13) + – 3
4 Calculated tax credit. Line 1 multiplied by line 3 ratio ......................................................................................... 4
5 Tax due and paid to another state (do not enter amount withheld for the other state – use Conversion Chart
on the DOR’s website) ......................................................................................................................................... 5
6 Allowable tax credit (line 1, 4, or 5, whichever is least). Enter amount here and on line 19, Form 1040N .......... 6
• Complete a separate Schedule II for each state.
• A complete copy of the return filed with another state must be attached. If the entire return is not attached, credit for tax paid to another state
will not be allowed. Name of state:
Nebraska Schedule II —
Credit for Tax Paid to Another State for FULL-YEAR RESIDENTS ONLY
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Nebraska Schedule II — Credit for Tax Paid to Another State
Nebraska Schedule III — Computation of Nebraska Tax
2023
FORM 1040N
Schedule III
• You must complete lines 1 through 14, Form 1040N. If you have state, local, or federal bond interest or other
adjustments, complete Parts A and B of Nebraska Schedule I. Use Schedule III to calculate your Nebraska tax liability.
• You do not have to provide a copy of other state returns when filing Schedule III.
Nebraska Schedule III —
Computation of Nebraska Tax for PARTIAL-YEAR RESIDENTS AND NONRESIDENTS ONLY
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Line 3
From Form 1040N, Line 5 + Line 12 - Line 13 +
- 4
1
Income derived from Nebraska sources. Include income from wages, interest, dividends, business, farming,
Nebraska unemployment payments, severance payments connected to Nebraska employment, partnerships,
S corporations, limited liability companies, estates and trusts, gain or loss, rents, royalties, and financial
institution tax credit amount.
If there is no Nebraska income or loss, enter -0-.
a List type: b Amount: $
List type: Amount:
Total income derived from Nebraska sources. Enter total of lines 1b .............................................................. 1
2 Adjustments as applied to Nebraska income, if any (see instructions)
a List type: b Amount: $
List type: Amount:
Total adjustment as applied to Nebraska income. Enter total of lines 2b ........................................................ 2
3 Nebraska adjusted gross income (line 1 minus line 2) ....................................................................................... 3
4
Ratio — Nebraska’s share of the total income (calculate to six decimal places, and round to five):
......................
Line 3
(Form 1040N, Line 5 + Line 12 – Line 13) + – 4
5 Nebraska Taxable Income (line 14, Form 1040N) ............................................................................................. 5
6 Nebraska tax calculation (see instructions)
a Tax on Nebraska Taxable Income from line 5 ...............................................................6 a $ ___________
b
Partial-year residents, enter Nebraska nonrefundable credit for the elderly or disabled ...
6 b $ ___________
c Partial-year residents, enter Nebraska child/dependent care nonrefundable credit ......6 c $ ___________
d Subtotal credits (add lines 6b and 6c) ...........................................................................6 d $ ___________
Line 6a minus line 6d ...................................................................................................................... ............... 6
7 Multiply Nebraska personal exemption credit of $157 by the number of Nebraska personal exemptions on
line 4, Form 1040N ............................................................................................................................................. 7
8 Tax after Nebraska personal exemption credit (line 6 minus line 7). If less than $0, enter -0- here, and if you
have any other tax due, apply any unused Nebraska personal exemption credit against that tax on line 10e ... 8
9 Nebraska income tax. Multiply line 8 by the ratio you computed on line 4. Enter result here and on
line 15, Form 1040N ............................................................................................................................................ 9
10 Nebraska other tax calculation:
a Federal Tax on Lump Sum Distributions (Form 4972) .................................................10 a $ ___________
b Federal tax on early distributions (lesser of Form 5329 or line 8, Schedule 2,
Federal Form 1040 or 1040-SR) .................................................................................. 10 b $ ___________
c Subtotal (add lines 10a and 10b) ................................................................................. 10 c $ ___________
d Tax calculation. Multiply line 10c by 29.6% (x .296) ....................................................10 d $ ___________
e Enter any unused Nebraska personal exemption credit from the calculation on line 8 10 e $ ___________
f Subtract line 10e from line 10d .................................................................................... 10 f $ ___________
Multiply line 10f by line 4 ratio. Enter result here and on line 16, Form 1040N. ............................................ 10
11 Earned income credit (Partial-Year Residents Only)
a Number of qualifying children. Enter here and on line 35, box 97, Form 1040N .........11 a ____________
b Enter federal earned income credit from federal tax return here on
line 35, box 98, Form 1040N ......................................................................................11 b $ ___________
Multiply line 11b amount by 10% (x .10). Enter the result here (see instructions). ........................................ 11
12 Nebraska earned income credit. Multiply line 11 by the ratio you computed on line 4.
Enter result here and on line 35, Form 1040N
.................................................................................................... 12
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Type of Nebraska Tax Return this Form is being Filed with
1040N 1041N 1065N 1120N 1120NF 1120-SN
Name on Tax Return Social Security Number or Nebraska ID Number
Nebraska Property Tax Credit
Use this Form with the Forms noted below to claim the property tax credits.
Enter the Part B information for each parcel from the Look-up Tool.
FORM PTC
2023
8-822-2023
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Part A — Computation of the Credits
1 Credit for school district property taxes.
Multiply line 3a (Total Nebraska school district property taxes you paid) by 30% (.30)
Enter the result here and on line 36, Form 1040N; line 24, Form 1041N; line 24, Form 1120N; line 21,
Form 1120-SN; line 21, Form 1065N; or line 18, Form 1120NF ............................................................................. 1
2 Credit for community college property taxes.
Multiply line 3b (Total Nebraska community college property taxes you paid) by 55% (.55)
Enter the result here and on line 37, Form 1040N; line 25, Form 1041N; line 25, Form 1120N;
line 22, Form 1120-SN; line 22, Form 1065N; or line 19, Form 1120NF ................................................................ 2
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Part B — School District and Community College Property Taxes Paid in 2023
3 School district and community college property taxes paid in 2023.
Property
Tax Year
(For most this will
be 2022.)
Nebraska County Number
(Do not enter numbers
from license plates.)
Parcel ID Number
(Must include the dashes for
Lancaster County.)
Nebraska School
District Property
Taxes You Paid
Nebraska Community
College Property
Taxes You Paid
Total eligible school district and community college property taxes you paid in 2023. ................... 3a 3b
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Instructions
If you paid Nebraska property taxes yourself directly or through your monthly payments into escrow, use this form
to claim the property tax credit. Look up your parcel in the Nebraska Property Tax Look-up Tool (Look-up Tool)
to complete line3, multiply line 3a and 3b by .30 and .55 respectively and enter the result on lines 1 and 2 respectively.
Purpose. The Nebraska Property Tax Credit, Form PTC, is used to identify parcels and compute a tax credit for
Nebraska school district and community college property taxes (qualied property taxes) paid.
Nebraska Property Tax Look-up Tool. You can determine the amount of qualied property taxes paid on a parcel
in the 2023 calendar year, by using the Nebraska Department of Revenue’s (DOR’s) Nebraska Property Tax Look-
up Tool. DOR strongly recommends using this Look-up tool.
Qualied Property Taxes Paid. The qualied property taxes are paid on the date received by the county treasurer.
The date qualied property taxes were received is affected by the followingrules.
1. Mortgage Escrow Accounts. When your payment to a mortgage company includes an escrow for property
taxes, the date the county treasurer receives payment from the escrow account is the date the qualied
property taxes were paid;
2. Parcel Sales – Property Taxes Funded. When you fund property taxes at closing, the related qualied property
taxes were paid when received by the county treasurer. You may claim the allowable credit only for the
calendar year that the county received the money from the escrow agent;
3. Parcel Sales – Property Taxes Reimbursed. When the buyer reimburses the seller for property taxes that
were already paid, the buyer cannot take the credit on any portion of the reimbursement because the county
treasurer already received the taxes paid by the seller.
4. County Treasurer Escrow Accounts. When you make partial property tax payments that are held in escrow by
the county treasurer, qualied property taxes are paid when applied to the parcel in the records of the county
treasurer.
5. Tax Sale Certicate. The qualied property taxes are received by the county treasurer when collected from
the person that purchased the tax sale certicate. Persons who redeem the tax certicate are repaying a loan
to obtain a lien release. The redeemer cannot take the credit for the redemption.
The DOR obtains property tax data from each county treasurer. That data includes the amount of property taxes
received during a calendar year. The DOR will use the county treasurer receipt data, unless you can show the county
treasurer’s data is incorrect.
Limitation on Qualied Property Taxes. Qualied property taxes paid do not include property taxes levied for
bonded indebtedness, taxes levied as a result of an override of the limits on property tax levies approved byvoters,
or credits applied to the property taxes levied. The Look-up Tool automatically takes these items into account in
computing the qualied property taxes paid.
Qualied property taxes paid also do not include property taxes that were paid after September 2, 2023 and were 5
years or more delinquent at the time of payment.
Enter All Qualied Property Tax Amounts as Whole Dollars. Round any amount from 50 cents to 99 cents to
the next higher dollar. Round any amount less than 50 cents to the next lower dollar.
Records. All taxpayers must retain records for at least three years after ling the tax return claiming the credit
for qualied property taxes paid. Taxpayers using the DOR’s Look-up Tool should print or save the information
provided by the Look-up Tool.
Who Must File. Form PTC must be led by the individual, corporation, partnership, LLC, duciary, or nancial
institution that paid the tax and is claiming the credit.
When and Where to File. Form PTC must be led with the Nebraska income tax or nancial institution tax return
on which the credit is claimed.
How to Complete the Form PTC
Taxpayers claiming the credit should complete Part B before completing Part A. This form can be completed quickly
and easily using the Look-up Tool.
Part A – Computation of the Credit
Part A is used to compute the credit for qualied property taxes paid and reported in Part B.
Part B – School District and Community College Property Taxes Paid in 2023
Part B is used by individuals, C corporations, S corporations, partnerships, LLCs, nancial institutions, and duciaries
that paid qualied property taxes in 2023.
Fiscal Year and Short Year Filers. The credit may be claimed in the rst income tax year that begins in the
calendar year the qualied property taxes were paid.
Fiscal Year Filers. Taxpayer’s with a scal year beginning in 2023 and ending in 2024 may complete Part B for
qualied property taxes paid during the entire 2023 calendar year. The credit claimed in this scal year cannot
include any qualied property taxes paid in 2024.
Short Year Filers. Taxpayers with a short period beginning in 2023 and ending in 2024. If this is the rst short
year beginning in 2023, complete Part B for qualied property taxes paid during the entire 2023 calendaryear.
Taxpayers with a short period beginning and ending in 2023. If this is the rst short year beginning in 2023,
complete Part B for the qualied property taxes paid during the entire 2023 calendar year. You may have to le
an extension to be sure that the information will be available in Look-up Tool at the time you le the rst short
year return. Taxpayers ling for the second short period beginning in 2023 cannot claim the credit on the second
short periodreturn.
Information must be entered separately for each parcel for which qualied property taxes were paid in calendar year
2023. A separate entry must also be made for each property tax year for which qualied property taxes were paid in
2023. If Part B does not have enough rows to include all the parcels or years for which you paid qualied property
taxes, attach a schedule in the same format as Part B.
Example 1. Joe Pear owns two parcels in Lancaster County and paid property taxes on those parcels for the 2022 and
2023 property tax year during the 2023 calendar year. Joe owned parcel 17-12-345-678-000 for the entire 2023 calendar
year and purchased parcel 17-87-654-321-000 on July 1, 2022. The total property taxes paid were:
Joe used the Property Tax Look-up Tool to compute the qualied property taxes he paid. Joe entered in the Look-up
Tool the total property taxes he paid for the “Actual payments made by Joe Pear to Lancaster County Treasurer in
calendar year 2023.” Part B of Form PTC should be completed as follows:
Property Tax Year. Enter the property tax year for which the qualied property taxes were levied. Most taxpayers
pay their property taxes in the year after the taxes were levied. If more than one year of property taxes were paid in
the 2023 calendar year, a separate entry must be made for each property tax year. See example 1 above.
Nebraska County Number. Enter the number assigned to the county where the parcel is located. This number is
provided by the Look-up Tool or may be found on the County Parcel ID Search. This number is not the same as the
county number used for license plates. Do not enter the county number from a license plate.
Parcel ID Number. Enter the parcel ID number assigned by the county assessor to the parcel. This number may be
found on the Real Estate Tax Statement issued by the county treasurer where the parcel is located. The parcel ID
number may also be found using the Look-up Tool. Some counties use the term “property ID” rather than “parcel
ID”. Parcel ID numbers assigned by Lancaster County include dashes. The parcel ID number entered on Form PTC
for parcels located in Lancaster County must include the dashes. The parcel ID numbers for the other 92 counties
have either 9 or 10 digits and no dashes.
Qualied Property Taxes Paid. Enter in the appropriate column the amount of qualied property taxes you paid
on the parcel during the 2023 calendar year. This amount may be computed using the Look-up Tool or the taxpayer’s
records. Those records include, but are not be limited to, the Real Estate Tax Statement issued by the county treasurer
where the parcel is located.
Total School District and Community College Property Taxes Paid in 2023. On lines 3a and 3b enter the sum
of the school district and community college property taxes paid on the parcel or parcels listed in Part B.
Property
Tax Year
Nebraska County Number
(Do not enter numbers
from license plates.)
Parcel ID Number
(Include the dashes for
Lancaster County.)
Nebraska School
District Property
Taxes You Paid
Nebraska Community
College Property
Taxes You Paid
2022 55 17-12-345-678-000 2,880 259
2023 55 17-12-345-678-000 3,050 275
2022 55 17-87-654-321-000 1,325 119
2023 55 17-87-654-321-000 2,745 247
Total eligible school district and community college property taxes you paid in 2023 . . . . . . . . . . . . . . 3a
10,000 900
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Property
Tax Year
Parcel ID Number Total Property Taxes Paid
2022 17-12-345-678-000 $5,760
2023 17-12-345-678-000 $6,100
2022 17-87-654-321-000 $2,650
2023 17-87-654-321-000 $5,490
2023 Public High School District Codes
All taxpayers who are Nebraska residents on
December 31, 2023, are required to enter the Public
High School District Code on Form 1040N.
Take the following steps:
1. On this 2023 Public High School District Codes listing,
nd your county of residence.
2. Find the high school district where you live.
3. Find the seven-digit code for your high school district.
4. Enter the seven-digit code for your high school district
on Form 1040N.
If you fail to include your high school district code
on your return, processing of your return and any
refund may be delayed.
Adams
Adams Central High 90 0101090
Blue Hill 74 0191074
Doniphan-Trumbull 126 0140126
Hastings 18 0101018
Kenesaw 3 0101003
Lawrence/Nelson 5 0165005
Minden R3 0150503
Sandy Creek 1C 0118501
Shelton 19 0110019
Silver Lake 123 0101123
Antelope
Boone Central 1 0206001
Creighton 13 0254013
Elgin 18 0202018
Elkhorn Valley 80 0259080
Neligh-Oakdale 9 0202009
Plainview 5 0270005
Summerland 115 0202115
Arthur
Arthur Co High 500 0303500
Banner
Banner 1 0404001
Bayard 21 0462021
Potter-Dix 9 0417009
Blaine
Anselmo-Merna 15 0521015
Loup Co 25 0558025
Sandhills 71 0505071
Sargent 84 0521084
Boone
Boone Central 1 0606001
Central Valley 60 0639060
Elgin 18 0602018
Elkhorn Valley 80 0659080
Fullerton 1 0663001
Newman Grove 13 0659013
Riverside 75 0606075
St. Edward 17 0606017
Box Butte
Alliance 6 0707006
Bayard 21 0762021
Bridgeport 63 0762063
Hemingford 10 0707010
Boyd
Keya Paha Co High 100 0852100
Boyd County Sch 51 0808051
Brown
Ainsworth 10 0909010
Keya Paha Co High 100 0952100
Rock Co High 100 0975100
Sandhills 71 0905071
Valentine High 6 0916006
Buffalo
Amherst 119 1010119
Ansley 44 1021044
Centura 100 1047100
Elm Creek 9 1010009
Gibbon 2 1010002
Kearney 7 1010007
Pleasanton 105 1010105
Ravenna 69 1010069
Shelton 19 1010019
Sumner-Eddyville-
Miller 101 1024101
Burt
Bancroft-Rosalie 20 1120020
Logan View 594 1127594
Lyons-Decatur
Northeast 20 1111020
Oakland-Craig 14 1111014
Tekamah-Herman 1 1111001
Butler
Centennial 67R 1280567
Columbus 1 1271001
David City 56 1212056
East Butler 2R 1212502
Lakeview Community 5 1271005
Raymond Central 161 1255161
Schuyler Central
High 123 1219123
Seward 9 1280009
Shelby-Rising City 32 1272032
Cass
Ashland-Greenwood 1 1378001
Conestoga 56 1313056
Elmwood-Murdock 97 1313097
Louisville 32 1313032
Nebraska City 111 1366111
Plattsmouth 1 1313001
Syracuse-Dunbar-
Avoca 27 1366027
Waverly 145 1355145
Weeping Water 22 1313022
Cedar
Bloomeld 86R 1454586
Crofton 96 1454096
Hartington-Newcastle 8
1414008
Cedar (continued)
Laurel-Concord-
Coleridge 54 1414054
Randolph 45 1414045
Wausa 76R 1454576
Wynot 101 1414101
Chase
Chase County
Schools 10 1515010
Perkins County
Schools 20 1568020
Wauneta-Palisade 536 1515536
Cherry
Cody-Kilgore 30 1616030
Gordon-Rushville
High Sch 10 1681010
Hyannis 11 1638011
Mullen 1 1646001
Thedford High 1 1686001
Valentine High 6 1616006
Cheyenne
Creek Valley 25 1725025
Leyton 3 1717003
Potter-Dix 9 1717009
Sidney 1 1717001
Clay
Adams Central High 90 1801090
Blue Hill 74 1891074
Davenport 47 1885047
Doniphan-
Trumbull 126 1840126
Harvard 11 1818011
Lawrence/Nelson 5 1865005
Sandy Creek 1C 1818501
Shickley 54 1830054
Sutton 2 1818002
Colfax
Clarkson 58 1919058
Howells-Dodge 70 1919070
Leigh 39 1919039
North Bend
Central 595 1927595
Schuyler Central High 123 1919123
Cuming
Bancroft-Rosalie 20 2020020
Howells-Dodge 70 2019070
Logan View 594 2027594
Lyons-Decatur
Northeast 20 2011020
Oakland-Craig 14 2011014
Pender 1 2087001
High school district code information is required by law so the
Nebraska Department of Education can determine state aid
allocations to Nebraska’s K-12 school systems.
Example: Matt and Jill live in Banner County and the Bayard 21
high school district.
Banner
Banner 1 0404001
Bayard 21 0462021
Potter-Dix 9 0417009
They enter the following on their Form 1040N:
High School District Code
0 4 6 2 0 2 1
County of
Residence
High School
District
7-digit code
for Form 1040N
7-digit code
for Form 1040N
7-digit code
for Form 1040N
7-digit code
for Form 1040N
7-digit code
for Form 1040N
County of
Residence
High School
District
County of
Residence
High School
District
County of
Residence
High School
District
County of
Residence
High School
District
revenue.nebraska.gov
35
Cuming (continued)
Scribner-Snyder 62 2027062
West Point 1 2020001
Wisner-Pilger 30 2020030
Custer
Anselmo-Merna 15 2121015
Ansley 44 2121044
Arcadia 21 2188021
Arnold 89 2121089
Broken Bow 25 2121025
Callaway 180 2121180
Cozad 11 2124011
Gothenburg 20 2124020
Litcheld 15 2182015
Loup Co 25 2158025
Ord 5 2188005
Sandhills 71 2105071
Sargent 84 2121084
Sumner-Eddyville-
Miller 101 2124101
Dakota
Allen 70 2226070
Emerson-Hubbard 561 2226561
Homer 31 2222031
Ponca 1 2226001
So Sioux City 11 2222011
Dawes
Chadron 2 2323002
Crawford 71 2323071
Hay Springs 3 2381003
Hemingford 10 2307010
Sioux Co High 500 2383500
Dawson
Callaway 180 2421180
Cozad 11 2424011
Elm Creek 9 2410009
Elwood 30 2437030
Eustis-Farnam 95 2432095
Gothenburg 20 2424020
Lexington 1 2424001
Overton 4 2424004
Sumner-Eddyville-
Miller 101 2424101
Deuel
Creek Valley 25 2525025
South Platte 95 2525095
Dixon
Allen 70 2626070
Emerson-Hubbard 561 2626561
Hartington-Newcastle 8
2614008
2023 Public High School District Codes (continued)
7-digit code for
Form 1040N
County of
Residence
High School
District
7-digit code for
Form 1040N
7-digit code for
Form 1040N
7-digit code for
Form 1040N
County of
Residence
High School
District
County of
Residence
High School
District
County of
Residence
High School
District
Holt
Boyd County Sch 51 4508051
Burwell High 100 4536100
Chambers 137 4545137
O’Neill 7 4545007
Stuart 44 4545044
Summerland 115 4502115
Verdigre 83R 4554583
West Holt Public Sch 239 4545239
Wheeler Central 45 4592045
Hooker
Mullen 1 4646001
Howard
Central Valley 60 4739060
Centura 100 4747100
Elba 103 4747103
Loup City 1 4782001
Northwest High 82 4740082
Palmer 49 4761049
St. Paul 1 4747001
Jefferson
Diller-Odell 100 4834100
Fairbury 8 4848008
Meridian 303 4848303
Tri County 300 4848300
Johnson
Freeman 34 4934034
Humboldt-Table Rock-
Steinauer 70 4974070
Johnson-Brock 23 4964023
Johnson Co Central 50 4949050
Lewiston 69 4967069
Sterling 33 4949033
Syracuse-Dunbar-
Avoca 27 4966027
Kearney
Adams Central High 90 5001090
Axtell R1 5050501
Gibbon 2 5010002
Kearney 7 5010007
Kenesaw 3 5001003
Minden R3 5050503
Shelton 19 5010019
Silver Lake 123 5001123
Wilcox-Hildreth 1 5050001
Keith
Arthur High Co 500 5103500
Garden Co High 1 5135001
Ogallala 1 5151001
Paxton 6 5151006
Perkins County
Schools 20 5168020
South Platte 95 5125095
Keya Paha
Keya Paha
Co High 100 5252100
Kimball
Kimball 1 5353001
Potter-Dix 9 5317009
Knox
Bloomeld 86R 5454586
Boyd County Sch 51 5408051
Creighton 13 5454013
Crofton 96 5454096
Niobrara 1R 5454501
Osmond 42R 5470542
Plainview 5 5470005
Isanti C5 5454505
Summerland 115 5402115
Verdigre 83R 5454583
Wausa 76R 5454576
Dixon (continued)
Laurel-Concord-
Coleridge
54 2614054
Ponca 1 2626001
Wakeeld 60R 2690560
Wayne 17 2690017
Wynot 101 2614101
Dodge
Arlington 24 2789024
Howells-Dodge 70 2719070
Fremont 1 2727001
Logan View 594 2727594
North Bend
Central 595 2727595
Oakland-Craig 14 2711014
Scribner-Snyder 62 2727062
West Point 1 2720001
Douglas
Omaha 1 2828001
Arlington 24 2889024
Bennington 59 2828059
Douglas Co West
Community 15 2828015
Elkhorn 10 2828010
Fremont 1 2827001
Fort Calhoun 3 2889003
Gretna 37 2877037
Millard 17 2828017
Ralston 54 2828054
Westside 66 2828066
Dundy
Chase County
Schools 10 2915010
Dundy Co 117 2929117
Wauneta-Palisade 536 2915536
Fillmore
Bruning 94 3085094
Davenport 47 3085047
Exeter-Milligan 1 3030001
Fillmore Central 25 3030025
Friend 68 3076068
Heartland 96 3093096
McCool Junction 83 3093083
Meridian 303 3048303
Shickley 54 3030054
Sutton 2 3018002
Franklin
Alma 2 3142002
Franklin R6 3131506
Minden R3 3150503
Red Cloud 2 3191002
Silver Lake 123 3101123
Wilcox-Hildreth 1 3150001
Frontier
Arapahoe 18 3233018
Cambridge 21 3233021
Elwood 30 3237030
Eustis-Farnam 95 3232095
Hayes Center 79 3243079
Maywood 46 3232046
McCook 17 3273017
Medicine Valley 125 3232125
Southwest 179 3273179
Furnas
Alma 2 3342002
Arapahoe 18 3333018
Cambridge 21 3333021
Southern Valley 540 3333540
Southwest 179 3373179
Gage
Beatrice 15 3434015
Crete 2 3476002
Freeman 34 3434034
Diller-Odell 100 3434100
Lewiston 69 3467069
Gage (continued)
Norris 160 3455160
Southern 1 3434001
Tri County 300 3448300
Wilber-Clatonia 82 3476082
Garden
Creek Valley 25 3525025
Garden Co High 1 3535001
South Platte 95 3525095
Gareld
Burwell High 100 3636100
Chambers 137 3645137
Ord 5 3688005
Wheeler Central 45 3692045
Gosper
Arapahoe 18 3733018
Bertrand 54 3769054
Cambridge 21 3733021
Elwood 30 3737030
Eustis-Farnam 95 3732095
Lexington 1 3724001
Southern Valley 540 3733540
Grant
Hyannis 11 3838011
Greeley
Central Valley 60 3939060
Ord 5 3988005
Riverside 75 3906075
St. Paul 1 3947001
Wheeler Central 45 3992045
Hall
Adams Central High 90 4001090
Aurora 4R 4041504
Centura 100 4047100
Doniphan-
Trumbull 126 4040126
Grand Island 2 4040002
Kenesaw 3 4001003
Northwest High 82 4040082
Shelton 19 4010019
Wood River High 83 4040083
Hamilton
Aurora 504 4141504
Central City 4 4161004
Doniphan-Trumbull 126 4140126
Giltner 2 4141002
Hampton 91 4141091
Harvard 11 4118011
Heartland 96 4193096
High Plains
Community 75 4172075
Sutton 2 4118002
Harlan
Alma 2 4242002
Franklin R6 4231506
Holdrege 44 4269044
Loomis 55 4269055
Southern Valley 540 4233540
Wilcox-Hildreth 1 4250001
Hayes
Dundy Co 117 4329117
Hayes Center 79 4343079
Maywood 46 4332046
McCook 17 4373017
Wallace 65R 4356565
Wauneta-Palisade 536 4315536
Hitchcock
Dundy Co 117 4429117
Hayes Center 79 4443079
Hitchcock County
Schools 70 4444070
McCook 17 4473017
Wauneta-Palisade 536 4415536
36
revenue.nebraska.gov
Lancaster
Lincoln 1 5555001
Crete 2 5576002
Freeman 34 5534034
Malcolm 148 5555148
Milford 5 5580005
Norris 160 5555160
Palmyra OR1 5566501
Raymond Central 161 5555161
Waverly 145 5555145
Wilber-Clatonia 82 5576082
Lincoln
Arnold 89 5621089
Brady 6 5656006
Eustis-Farnam 95 5632095
Gothenburg 20 5624020
Hershey 37 5656037
Maxwell 7 5656007
Maywood 46 5632046
McPherson
Co High 90 5660090
Medicine Valley 125 5632125
North Platte 1 5656001
Paxton 6 5651006
Perkins County
Schools 20 5668020
Stapleton R1 5657501
Sutherland 55 5656055
Wallace 65R 5656565
Logan
Arnold 89 5721089
Sandhills 71 5705071
Stapleton R1 5757501
Loup
Loup Co 25 5858025
Sandhills 71 5805071
Sargent 84 5821084
Madison
Battle Creek 5 5959005
Elkhorn Valley 80 5959080
Humphrey 67 5971067
Madison 1 5959001
Newman Grove 13 5959013
Norfolk 2 5959002
McPherson
Arthur Co High 500 6003500
McPherson
Co High 90 6060090
Stapleton R1 6057501
Merrick
Central City 4 6161004
Fullerton 1 6163001
Grand Island 2 6140002
High Plains
Community 75 6172075
Northwest High 82 6140082
Palmer 49 6161049
Twin River 30 6163030
Morrill
Alliance 6 6207006
Banner 1 6204001
Bayard 21 6262021
Bridgeport 63 6262063
Garden Co High 1 6235001
Leyton 3 6217003
Scottsbluff 32 6279032
Nance
Central Valley 60 6339060
Fullerton 1 6363001
High Plains
Community 75 6372075
Palmer 49 6361049
Riverside 75 6306075
St. Edward 17 6306017
Twin River 30 6363030
2023 Public High School District Codes (continued)
7-digit code for
Form 1040N
County of
Residence
High School
District
7-digit code for
Form 1040N
7-digit code for
Form 1040N
7-digit code for
Form 1040N
County of
Residence
High School
District
County of
Residence
High School
District
County of
Residence
High School
District
Thomas
Mullen 1 8646001
Sandhills 71 8605071
Thedford High 1 8686001
Thurston
Bancroft-Rosalie 20 8720020
Emerson-Hubbard 561 8726561
Homer 31 8722031
Lyons-Decatur
Northeast 20 8711020
Pender 1 8787001
Umo N Ho Nation
Sch 16 8787016
Wakeeld 60R 8790560
Walthill 13 8787013
Winnebago 17 8787017
Valley
Arcadia 21 8888021
Burwell High 100 8836100
Central Valley 60 8839060
Loup City 1 8882001
Ord 5 8888005
Washington
Arlington 24 8989024
Bennington 59 8928059
Blair 1 8989001
Fort Calhoun 3 8989003
Logan View 594 8927594
Tekamah-Herman 1 8911001
Wayne
Laurel-Concord-
Coleridge 54 9014054
Norfolk 2 9059002
Pender 1 9087001
Pierce 2 9070002
Randolph 45 9014045
Wakeeld 60R 9090560
Wayne 17 9090017
Winside 595 9090595
Wisner-Pilger 30 9020030
Webster
Adams Central High 90 9101090
Blue Hill 74 9191074
Lawrence/Nelson 5 9165005
Red Cloud 2 9191002
Silver Lake 123 9101123
Superior 11 9165011
Wheeler
Chambers 137 9245137
Elgin 18 9202018
Riverside 75 9206075
Summerland 115 9202115
Wheeler Central 45 9292045
York
Centennial 67R 9380567
Cross County 15 9372015
Exeter-Milligan 1 9330001
Hampton 91 9341091
Heartland 96 9393096
High Plains
Community 75 9372075
McCool Junction 83 9393083
Sutton 2 9318002
York 12 9393012
Saunders (continued)
Waverly 145 7855145
Yutan 9 7878009
Scotts Bluff
Banner 1 7904001
Bayard 21 7962021
Gering 16 7979016
Minatare 2 7979002
Mitchell 31 7979031
Morrill 11 7979011
Scottsbluff 32 7979032
Seward
Centennial 67R 8080567
Crete 2 8076002
David City 56 8012056
Dorchester 44 8076044
East Butler 2R 8012502
Exeter-Milligan 1 8030001
Friend 68 8076068
Malcolm 148 8055148
Milford 5 8080005
Raymond Central 161 8055161
Seward 9 8080009
Sheridan
Alliance 6 8107006
Chadron 2 8123002
Hyannis 11 8138011
Gordon- Rushville
High 10 8181010
Hay Springs 3 8181003
Hemingford 10 8107010
Sherman
Arcadia 21 8288021
Central Valley 60 8239060
Centura 100 8247100
Elba 103 8247103
Litcheld 15 8282015
Loup City 1 8282001
Pleasanton 105 8210105
Ravenna 69 8210069
Sioux
Crawford 71 8323071
Mitchell 31 8379031
Morrill 11 8379011
Sioux Co High 500 8383500
Stanton
Clarkson 58 8419058
Howells-Dodge 70 8419070
Leigh 39 8419039
Madison 1 8459001
Norfolk 2 8459002
Stanton 3 8484003
Winside 595 8490595
Wisner-Pilger 30 8420030
Thayer
Bruning 94 8585094
Davenport 47 8585047
Deshler 60 8585060
Fairbury 8 8548008
Meridian 303 8548303
Shickley 54 8530054
Superior 11 8565011
Thayer Central
Comm 70 8585070
Platte
Clarkson 58 7119058
Columbus 1 7171001
David City 56 7112056
Humphrey 67 7171067
Lakeview
Community 5 7171005
Leigh 39 7119039
Madison 1 7159001
Newman Grove 13 7159013
St. Edward 17 7106017
Twin River 30 7163030
Polk
Centennial 67R 7280567
Columbus 1 7271001
Cross County 15 7272015
High Plains
Community 75 7272075
Osceola 19 7272019
Shelby-Rising City 32 7272032
Twin River 30 7263030
Red Willow
Cambridge 21 7333021
Hitchcock County
Schools 70 7344070
McCook 17 7373017
Southwest 179 7373179
Richardson
Auburn 29 7464029
Falls City 56 7474056
Humboldt-Table Rock-
Steinauer 70 7474070
Johnson-Brock 23 7464023
Pawnee City 1 7467001
Rock
Ainsworth 10 7509010
Rock Co High 100 7575100
Saline
Crete 2 7676002
Dorchester 44 7676044
Exeter-Milligan 1 7630001
Friend 68 7676068
Meridian 303 7648303
Milford 5 7680005
Tri County 300 7648300
Wilber-Clatonia 82 7676082
Sarpy
Ashland-Greenwood 1 7778001
Bellevue 1 7777001
Gretna 37 7777037
Louisville 32 7713032
Millard 17 7728017
Omaha 1 7728001
Papillion-LaVista 27 7777027
Springeld Platteview 46 7777046
Saunders
Ashland-Greenwood 1 7878001
Cedar Bluffs 107 7878107
David City 56 7812056
East Butler 2R 7812502
Fremont 1 7827001
Mead 72 7878072
North Bend
Central 595 7827595
Raymond Central 161 7855161
Schuyler Central
High 123 7819123
Wahoo 39 7878039
Nemaha
Auburn 29 6464029
Falls City 56 6474056
Humboldt-Table Rock-
Steinauer 70 6474070
Johnson-Brock 23 6464023
Johnson Co Central 50 6449050
Nebraska City 111 6466111
Nuckolls
Davenport 47 6585047
Deshler 60 6585060
Lawrence/Nelson 5 6565005
Sandy Creek 1C 6518501
Superior 11 6565011
Thayer Central
Comm 70 6585070
Otoe
Conestoga 56 6613056
Freeman 34 6634034
Elmwood-Murdock 97 6613097
Johnson-Brock 23 6664023
Johnson Co Central 50 6649050
Nebraska City 111 6666111
Norris 160 6655160
Palmyra OR1 6666501
Sterling 33 6649033
Syracuse-Dunbar-
Avoca 27 6666027
Waverly 145 6655145
Pawnee
Diller-Odell 100 6734100
Humboldt-Table Rock-
Steinauer 70 6774070
Johnson-Brock 23 6764023
Johnson Co Central 50 6749050
Lewiston 69 6767069
Pawnee City 1 6767001
Southern 1 6734001
Perkins
Hayes Center 79 6843079
Ogallala 1 6851001
Paxton 6 6851006
Perkins County
Schools 20 6868020
South Platte 95 6825095
Wallace 65R 6856565
Phelps
Axtell R1 6950501
Bertrand 54 6969054
Elm Creek 9 6910009
Holdrege 44 6969044
Kearney 7 6910007
Loomis 55 6969055
Overton 4 6924004
Wilcox-Hildreth 1 6950001
Pierce
Battle Creek 5 7059005
Creighton 13 7054013
Elkhorn Valley 80 7059080
Neligh-Oakdale 9 7002009
Norfolk 2 7059002
Osmond 42R 7070542
Pierce 2 7070002
Plainview 5 7070005
Randolph 45 7014045
Wausa 76R 7054576
revenue.nebraska.gov
37
Use your Nebraska taxable income found on line 14, Form 1040N.
Only taxpayers filing paper returns may use the Nebraska Tax Table. If your Nebraska taxable income is more than the
highest amount in the tax table, see instructions at the end of the table.
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
If Nebraska
taxable
income is —
Your Nebraska tax is —
And you are —
If Nebraska
taxable
income is —
And you are —
If Nebraska
taxable
income is —
And you are —
60
6,460
12,860
*A qualifying surviving spouse must also use this column. Continued on next page
revenue.nebraska.gov
38
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
Your Nebraska tax is —
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
Your Nebraska tax is —
2023 Nebraska Tax Table
2,760
9,160
15,560
6,460 6,560 $190 $160 $190 $160
6,560 6,660 $193 $163 $193 $163
6,660 6,760 $197 $165 $197 $165
6,760 6,860 $200 $168 $200 $168
6,860 6,960 $204 $170 $204 $170
6,960 7,060 $207 $172 $207 $174
7,060 7,160 $211 $175 $211 $177
7,160 7,260 $214 $177 $214 $181
7,260 7,360 $218 $180 $218 $184
7,360 7,460 $221 $182 $221 $188
7,460 7,560 $225 $186 $225 $191
7,560 7,660 $228 $190 $228 $195
7,660 7,760 $232 $193 $232 $198
7,760 7,860 $235 $197 $235 $202
7,860 7,960 $239 $200 $239 $205
7,960 8,060 $242 $204 $242 $209
8,060 8,160 $246 $207 $246 $212
8,160 8,260 $249 $211 $249 $216
8,260 8,360 $253 $214 $253 $219
8,360 8,460 $256 $218 $256 $223
8,460 8,560 $260 $221 $260 $226
8,560 8,660 $263 $225 $263 $230
8,660 8,760 $267 $228 $267 $233
8,760 8,860 $270 $232 $270 $237
8,860 8,960 $274 $235 $274 $240
8,960 9,060 $277 $239 $277 $244
9,060 9,160 $281 $242 $281 $247
9,160 9,260 $284 $246 $284 $251
9,260 9,360 $288 $249 $288 $254
9,360 9,460 $291 $253 $291 $258
9,460 9,560 $295 $256 $295 $261
9,560 9,660 $298 $260 $298 $265
9,660 9,760 $302 $263 $302 $268
9,760 9,860 $305 $267 $305 $272
9,860 9,960 $309 $270 $309 $275
9,960 10,060 $313 $274 $313 $279
10,060 10,160 $316 $277 $316 $282
10,160 10,260 $320 $281 $320 $286
10,260 10,360 $323 $284 $323 $289
10,360 10,460 $327 $288 $327 $293
10,460 10,560 $330 $291 $330 $296
10,560 10,660 $334 $295 $334 $300
10,660 10,760 $337 $298 $337 $303
10,760 10,860 $341 $302 $341 $307
10,860 10,960 $344 $305 $344 $310
10,960 11,060 $348 $309 $348 $314
11,060 11,160 $351 $312 $351 $318
11,160 11,260 $355 $316 $355 $321
11,260 11,360 $358 $319 $358 $325
11,360 11,460 $362 $323 $362 $328
11,460 11,560 $365 $326 $365 $332
11,560 11,660 $369 $330 $369 $335
11,660 11,760 $372 $333 $372 $339
11,760 11,860 $376 $337 $376 $342
11,860 11,960 $379 $340 $379 $346
11,960 12,060 $383 $344 $383 $349
12,060 12,160 $386 $347 $386 $353
12,160 12,260 $390 $351 $390 $356
12,260 12,360 $393 $354 $393 $360
12,360 12,460 $397 $358 $397 $363
12,460 12,560 $400 $362 $400 $367
12,560 12,660 $404 $365 $404 $370
12,660 12,760 $407 $369 $407 $374
12,760 12,860 $411 $372 $411 $377
12,860 12,960 $414 $376 $414 $381
12,960 13,060 $418 $379 $418 $384
13,060 13,160 $421 $383 $421 $388
13,160 13,260 $425 $386 $425 $391
13,260 13,360 $428 $390 $428 $395
13,360 13,460 $432 $393 $432 $398
13,460 13,560 $435 $397 $435 $402
13,560 13,660 $439 $400 $439 $405
13,660 13,760 $442 $404 $442 $409
13,760 13,860 $446 $407 $446 $412
13,860 13,960 $449 $411 $449 $416
13,960 14,060 $453 $414 $453 $419
14,060 14,160 $456 $418 $456 $423
14,160 14,260 $460 $421 $460 $426
14,260 14,360 $463 $425 $463 $430
14,360 14,460 $467 $428 $467 $433
14,460 14,560 $470 $432 $470 $437
14,560 14,660 $474 $435 $474 $440
14,660 14,760 $477 $439 $477 $444
14,760 14,860 $481 $442 $481 $447
14,860 14,960 $484 $446 $484 $451
14,960 15,060 $488 $449 $488 $454
15,060 15,160 $492 $453 $492 $458
15,160 15,260 $495 $456 $495 $461
15,260 15,360 $499 $460 $499 $465
15,360 15,460 $502 $463 $502 $468
15,460 15,560 $506 $467 $506 $472
15,560 15,660 $509 $470 $509 $475
15,660 15,760 $513 $474 $513 $479
15,760 15,860 $516 $477 $516 $482
15,860 15,960 $520 $481 $520 $486
15,960 16,060 $523 $484 $523 $490
16,060 16,160 $527 $488 $527 $493
16,160 16,260 $530 $491 $530 $497
16,260 16,360 $534 $495 $534 $500
16,360 16,460 $537 $498 $537 $504
16,460 16,560 $541 $502 $541 $507
16,560 16,660 $544 $505 $544 $511
16,660 16,760 $548 $509 $548 $514
16,760 16,860 $551 $512 $551 $518
16,860 16,960 $555 $516 $555 $521
16,960 17,060 $558 $519 $558 $525
17,060 17,160 $562 $523 $562 $528
17,160 17,260 $565 $526 $565 $532
17,260 17,360 $569 $530 $569 $535
17,360 17,460 $572 $533 $572 $539
17,460 17,560 $576 $537 $576 $542
17,560 17,660 $579 $541 $579 $546
17,660 17,760 $583 $544 $583 $549
17,760 17,860 $586 $548 $586 $553
17,860 17,960 $590 $551 $590 $556
17,960 18,060 $593 $555 $593 $560
18,060 18,160 $597 $558 $597 $563
18,160 18,260 $600 $562 $600 $567
18,260 18,360 $604 $565 $604 $570
18,360 18,460 $607 $569 $607 $574
18,460 18,560 $611 $572 $611 $577
18,560 18,660 $614 $576 $614 $581
18,660 18,760 $618 $579 $618 $584
18,760 18,860 $621 $583 $621 $588
18,860 18,960 $625 $586 $625 $591
18,960 19,060 $628 $590 $628 $595
19,060 19,160 $632 $593 $632 $598
19,160 19,260 $635 $597 $635 $602
60 160 $3 $3 $3 $3
160 260 $5 $5 $5 $5
260 360 $8 $8 $8 $8
360 460 $10 $10 $10 $10
460 560 $13 $13 $13 $13
560 660 $15 $15 $15 $15
660 760 $17 $17 $17 $17
760 860 $20 $20 $20 $20
860 960 $22 $22 $22 $22
960 1,060 $25 $25 $25 $25
1,060 1,160 $27 $27 $27 $27
1,160 1,260 $30 $30 $30 $30
1,260 1,360 $32 $32 $32 $32
1,360 1,460 $35 $35 $35 $35
1,460 1,560 $37 $37 $37 $37
1,560 1,660 $40 $40 $40 $40
1,660 1,760 $42 $42 $42 $42
1,760 1,860 $45 $45 $45 $45
1,860 1,960 $47 $47 $47 $47
1,960 2,060 $49 $49 $49 $49
2,060 2,160 $52 $52 $52 $52
2,160 2,260 $54 $54 $54 $54
2,260 2,360 $57 $57 $57 $57
2,360 2,460 $59 $59 $59 $59
2,460 2,560 $62 $62 $62 $62
2,560 2,660 $64 $64 $64 $64
2,660 2,760 $67 $67 $67 $67
2,760 2,860 $69 $69 $69 $69
2,860 2,960 $72 $72 $72 $72
2,960 3,060 $74 $74 $74 $74
3,060 3,160 $77 $77 $77 $77
3,160 3,260 $79 $79 $79 $79
3,260 3,360 $81 $81 $81 $81
3,360 3,460 $84 $84 $84 $84
3,460 3,560 $86 $86 $86 $86
3,560 3,660 $89 $89 $89 $89
3,660 3,760 $91 $91 $91 $91
3,760 3,860 $95 $94 $95 $94
3,860 3,960 $98 $96 $98 $96
3,960 4,060 $102 $99 $102 $99
4,060 4,160 $105 $101 $105 $101
4,160 4,260 $109 $104 $109 $104
4,260 4,360 $112 $106 $112 $106
4,360 4,460 $116 $108 $116 $108
4,460 4,560 $119 $111 $119 $111
4,560 4,660 $123 $113 $123 $113
4,660 4,760 $126 $116 $126 $116
4,760 4,860 $130 $118 $130 $118
4,860 4,960 $133 $121 $133 $121
4,960 5,060 $137 $123 $137 $123
5,060 5,160 $141 $126 $141 $126
5,160 5,260 $144 $128 $144 $128
5,260 5,360 $148 $131 $148 $131
5,360 5,460 $151 $133 $151 $133
5,460 5,560 $155 $136 $155 $136
5,560 5,660 $158 $138 $158 $138
5,660 5,760 $162 $140 $162 $140
5,760 5,860 $165 $143 $165 $143
5,860 5,960 $169 $145 $169 $145
5,960 6,060 $172 $148 $172 $148
6,060 6,160 $176 $150 $176 $150
6,160 6,260 $179 $153 $179 $153
6,260 6,360 $183 $155 $183 $155
6,360 6,460 $186 $158 $186 $158
2023 Nebraska Tax Table — continued
If Nebraska
taxable
income is —
And you are —
If Nebraska
taxable
income is —
And you are —
If Nebraska
taxable
income is —
And you are —
*A qualifying surviving spouse must also use this column. Continued on next page
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
Your Nebraska tax is —
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
Your Nebraska tax is —
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
Your Nebraska tax is —
19,260 19,360 $639 $600 $639 $605
19,360 19,460 $642 $604 $642 $609
19,460 19,560 $646 $607 $646 $612
19,560 19,660 $649 $611 $649 $616
19,660 19,760 $653 $614 $653 $619
19,760 19,860 $656 $618 $656 $623
19,860 19,960 $660 $621 $660 $626
19,960 20,060 $664 $625 $664 $630
20,060 20,160 $667 $628 $667 $633
20,160 20,260 $671 $632 $671 $637
20,260 20,360 $674 $635 $674 $640
20,360 20,460 $678 $639 $678 $644
20,460 20,560 $681 $642 $681 $647
20,560 20,660 $685 $646 $685 $651
20,660 20,760 $688 $649 $688 $654
20,760 20,860 $692 $653 $692 $658
20,860 20,960 $695 $656 $695 $661
20,960 21,060 $699 $660 $699 $665
21,060 21,160 $702 $663 $702 $669
21,160 21,260 $706 $667 $706 $672
21,260 21,360 $709 $670 $709 $676
21,360 21,460 $713 $674 $713 $679
21,460 21,560 $716 $677 $716 $683
21,560 21,660 $720 $681 $720 $686
21,660 21,760 $723 $684 $723 $690
21,760 21,860 $727 $688 $727 $693
21,860 21,960 $730 $691 $730 $697
21,960 22,060 $734 $695 $734 $700
22,060 22,160 $737 $698 $737 $704
22,160 22,260 $741 $702 $741 $707
22,260 22,360 $746 $705 $746 $711
22,360 22,460 $751 $709 $751 $714
22,460 22,560 $756 $713 $756 $718
22,560 22,660 $761 $716 $761 $721
22,660 22,760 $766 $720 $766 $725
22,760 22,860 $771 $723 $771 $728
22,860 22,960 $776 $727 $776 $732
22,960 23,060 $781 $730 $781 $735
23,060 23,160 $786 $734 $786 $739
23,160 23,260 $791 $737 $791 $742
23,260 23,360 $796 $741 $796 $746
23,360 23,460 $801 $744 $801 $749
23,460 23,560 $806 $748 $806 $753
23,560 23,660 $811 $751 $811 $756
23,660 23,760 $816 $755 $816 $760
23,760 23,860 $821 $758 $821 $763
23,860 23,960 $826 $762 $826 $767
23,960 24,060 $832 $765 $832 $770
24,060 24,160 $837 $769 $837 $774
24,160 24,260 $842 $772 $842 $777
24,260 24,360 $847 $776 $847 $781
24,360 24,460 $852 $779 $852 $784
24,460 24,560 $857 $783 $857 $788
24,560 24,660 $862 $786 $862 $791
24,660 24,760 $867 $790 $867 $795
24,760 24,860 $872 $793 $872 $798
24,860 24,960 $877 $797 $877 $802
24,960 25,060 $882 $800 $882 $805
25,060 25,160 $887 $804 $887 $809
25,160 25,260 $892 $807 $892 $812
25,260 25,360 $897 $811 $897 $816
25,360 25,460 $902 $814 $902 $819
25,460 25,560 $907 $818 $907 $823
25,560 25,660 $912 $821 $912 $826
25,660 25,760 $917 $825 $917 $830
25,760 25,860 $922 $828 $922 $833
25,860 25,960 $927 $832 $927 $837
25,960 26,060 $932 $835 $932 $841
26,060 26,160 $937 $839 $937 $844
26,160 26,260 $942 $842 $942 $848
26,260 26,360 $947 $846 $947 $851
26,360 26,460 $952 $849 $952 $855
26,460 26,560 $957 $853 $957 $858
26,560 26,660 $962 $856 $962 $862
26,660 26,760 $967 $860 $967 $865
26,760 26,860 $972 $863 $972 $869
26,860 26,960 $977 $867 $977 $872
26,960 27,060 $982 $870 $982 $876
27,060 27,160 $987 $874 $987 $879
27,160 27,260 $992 $877 $992 $883
27,260 27,360 $997 $881 $997 $886
27,360 27,460 $1,002 $884 $1,002 $890
27,460 27,560 $1,007 $888 $1,007 $893
27,560 27,660 $1,012 $892 $1,012 $897
27,660 27,760 $1,017 $895 $1,017 $900
27,760 27,860 $1,022 $899 $1,022 $904
27,860 27,960 $1,027 $902 $1,027 $907
27,960 28,060 $1,032 $906 $1,032 $911
28,060 28,160 $1,037 $909 $1,037 $914
28,160 28,260 $1,042 $913 $1,042 $918
28,260 28,360 $1,047 $916 $1,047 $921
28,360 28,460 $1,052 $920 $1,052 $925
28,460 28,560 $1,057 $923 $1,057 $928
28,560 28,660 $1,062 $927 $1,062 $932
28,660 28,760 $1,067 $930 $1,067 $935
28,760 28,860 $1,072 $934 $1,072 $939
28,860 28,960 $1,077 $937 $1,077 $942
28,960 29,060 $1,082 $941 $1,082 $946
29,060 29,160 $1,087 $944 $1,087 $949
29,160 29,260 $1,092 $948 $1,092 $953
29,260 29,360 $1,097 $951 $1,097 $956
29,360 29,460 $1,102 $955 $1,102 $960
29,460 29,560 $1,107 $958 $1,107 $963
29,560 29,660 $1,112 $962 $1,112 $967
29,660 29,760 $1,117 $965 $1,117 $970
29,760 29,860 $1,122 $969 $1,122 $974
29,860 29,960 $1,127 $972 $1,127 $977
29,960 30,060 $1,132 $976 $1,132 $981
30,060 30,160 $1,137 $979 $1,137 $984
30,160 30,260 $1,142 $983 $1,142 $988
30,260 30,360 $1,147 $986 $1,147 $991
30,360 30,460 $1,152 $990 $1,152 $995
30,460 30,560 $1,157 $993 $1,157 $998
30,560 30,660 $1,162 $997 $1,162 $1,002
30,660 30,760 $1,167 $1,000 $1,167 $1,005
30,760 30,860 $1,172 $1,004 $1,172 $1,009
30,860 30,960 $1,177 $1,007 $1,177 $1,012
30,960 31,060 $1,182 $1,011 $1,182 $1,016
31,060 31,160 $1,187 $1,014 $1,187 $1,020
31,160 31,260 $1,192 $1,018 $1,192 $1,023
31,260 31,360 $1,197 $1,021 $1,197 $1,027
31,360 31,460 $1,202 $1,025 $1,202 $1,030
31,460 31,560 $1,207 $1,028 $1,207 $1,034
31,560 31,660 $1,212 $1,032 $1,212 $1,037
31,660 31,760 $1,217 $1,035 $1,217 $1,041
31,760 31,860 $1,222 $1,039 $1,222 $1,044
31,860 31,960 $1,227 $1,042 $1,227 $1,048
31,960 32,060 $1,232 $1,046 $1,232 $1,051
32,060 32,160 $1,237 $1,049 $1,237 $1,055
32,160 32,260 $1,242 $1,053 $1,242 $1,058
32,260 32,360 $1,247 $1,056 $1,247 $1,062
32,360 32,460 $1,252 $1,060 $1,252 $1,065
32,460 32,560 $1,257 $1,064 $1,257 $1,069
32,560 32,660 $1,262 $1,067 $1,262 $1,072
32,660 32,760 $1,267 $1,071 $1,267 $1,076
32,760 32,860 $1,272 $1,074 $1,272 $1,079
32,860 32,960 $1,277 $1,078 $1,277 $1,083
32,960 33,060 $1,282 $1,081 $1,282 $1,086
33,060 33,160 $1,287 $1,085 $1,287 $1,090
33,160 33,260 $1,292 $1,088 $1,292 $1,093
33,260 33,360 $1,297 $1,092 $1,297 $1,097
33,360 33,460 $1,302 $1,095 $1,302 $1,100
33,460 33,560 $1,307 $1,099 $1,307 $1,104
33,560 33,660 $1,312 $1,102 $1,312 $1,107
33,660 33,760 $1,317 $1,106 $1,317 $1,111
33,760 33,860 $1,322 $1,109 $1,322 $1,114
33,860 33,960 $1,327 $1,113 $1,327 $1,118
33,960 34,060 $1,333 $1,116 $1,333 $1,121
34,060 34,160 $1,338 $1,120 $1,338 $1,125
34,160 34,260 $1,343 $1,123 $1,343 $1,128
34,260 34,360 $1,348 $1,127 $1,348 $1,132
34,360 34,460 $1,353 $1,130 $1,353 $1,135
34,460 34,560 $1,358 $1,134 $1,358 $1,139
34,560 34,660 $1,363 $1,137 $1,363 $1,142
34,660 34,760 $1,368 $1,141 $1,368 $1,146
34,760 34,860 $1,373 $1,144 $1,373 $1,149
34,860 34,960 $1,378 $1,148 $1,378 $1,153
34,960 35,060 $1,383 $1,151 $1,383 $1,156
35,060 35,160 $1,388 $1,155 $1,388 $1,160
35,160 35,260 $1,393 $1,158 $1,393 $1,163
35,260 35,360 $1,398 $1,162 $1,398 $1,167
35,360 35,460 $1,403 $1,165 $1,403 $1,170
35,460 35,560 $1,408 $1,169 $1,408 $1,174
35,560 35,660 $1,413 $1,172 $1,413 $1,179
35,660 35,760 $1,418 $1,176 $1,418 $1,184
35,760 35,860 $1,424 $1,179 $1,424 $1,189
35,860 35,960 $1,431 $1,183 $1,431 $1,194
35,960 36,060 $1,437 $1,186 $1,437 $1,199
36,060 36,160 $1,444 $1,190 $1,444 $1,204
36,160 36,260 $1,451 $1,193 $1,451 $1,209
36,260 36,360 $1,457 $1,197 $1,457 $1,214
36,360 36,460 $1,464 $1,200 $1,464 $1,219
36,460 36,560 $1,470 $1,204 $1,470 $1,225
36,560 36,660 $1,477 $1,207 $1,477 $1,230
36,660 36,760 $1,484 $1,211 $1,484 $1,235
36,760 36,860 $1,490 $1,214 $1,490 $1,240
36,860 36,960 $1,497 $1,218 $1,497 $1,245
36,960 37,060 $1,504 $1,221 $1,504 $1,250
37,060 37,160 $1,510 $1,225 $1,510 $1,255
37,160 37,260 $1,517 $1,228 $1,517 $1,260
37,260 37,360 $1,524 $1,232 $1,524 $1,265
37,360 37,460 $1,530 $1,235 $1,530 $1,270
37,460 37,560 $1,537 $1,239 $1,537 $1,275
37,560 37,660 $1,544 $1,243 $1,544 $1,280
37,660 37,760 $1,550 $1,246 $1,550 $1,285
37,760 37,860 $1,557 $1,250 $1,557 $1,290
37,860 37,960 $1,563 $1,253 $1,563 $1,295
37,960 38,060 $1,570 $1,257 $1,570 $1,300
38,060 38,160 $1,577 $1,260 $1,577 $1,305
38,160 38,260 $1,583 $1,264 $1,583 $1,310
38,260 38,360 $1,590 $1,267 $1,590 $1,315
38,360 38,460 $1,597 $1,271 $1,597 $1,320
38,460 38,560 $1,603 $1,274 $1,603 $1,325
38,560 38,660 $1,610 $1,278 $1,610 $1,330
38,660 38,760 $1,617 $1,281 $1,617 $1,335
38,760 38,860 $1,623 $1,285 $1,623 $1,340
38,860 38,960 $1,630 $1,288 $1,630 $1,345
38,960 39,060 $1,636 $1,292 $1,636 $1,350
39,060 39,160 $1,643 $1,295 $1,643 $1,355
39,160 39,260 $1,650 $1,299 $1,650 $1,360
39,260 39,360 $1,656 $1,302 $1,656 $1,365
39,360 39,460 $1,663 $1,306 $1,663 $1,370
39,460 39,560 $1,670 $1,309 $1,670 $1,375
39,560 39,660 $1,676 $1,313 $1,676 $1,380
32,86026,06019,260
39
revenue.nebraska.gov
22,360 29,160 35,960
2023 Nebraska Tax Table — continued
If Nebraska
taxable
income is —
And you are —
If Nebraska
taxable
income is —
And you are —
If Nebraska
taxable
income is —
And you are —
*A qualifying surviving spouse must also use this column. Continued on next page
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
Your Nebraska tax is —
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
Your Nebraska tax is —
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
Your Nebraska tax is —
40
revenue.nebraska.gov
46,460 46,560 $2,134 $1,587 $2,134 $1,726
46,560 46,660 $2,141 $1,592 $2,141 $1,731
46,660 46,760 $2,148 $1,597 $2,148 $1,736
46,760 46,860 $2,154 $1,602 $2,154 $1,741
46,860 46,960 $2,161 $1,607 $2,161 $1,746
46,960 47,060 $2,168 $1,612 $2,168 $1,751
47,060 47,160 $2,174 $1,617 $2,174 $1,756
47,160 47,260 $2,181 $1,622 $2,181 $1,761
47,260 47,360 $2,188 $1,627 $2,188 $1,766
47,360 47,460 $2,194 $1,632 $2,194 $1,771
47,460 47,560 $2,201 $1,637 $2,201 $1,776
47,560 47,660 $2,208 $1,642 $2,208 $1,781
47,660 47,760 $2,214 $1,647 $2,214 $1,786
47,760 47,860 $2,221 $1,652 $2,221 $1,791
47,860 47,960 $2,227 $1,657 $2,227 $1,796
47,960 48,060 $2,234 $1,662 $2,234 $1,801
48,060 48,160 $2,241 $1,667 $2,241 $1,806
48,160 48,260 $2,247 $1,672 $2,247 $1,811
48,260 48,360 $2,254 $1,677 $2,254 $1,816
48,360 48,460 $2,261 $1,682 $2,261 $1,821
48,460 48,560 $2,267 $1,688 $2,267 $1,826
48,560 48,660 $2,274 $1,693 $2,274 $1,831
48,660 48,760 $2,281 $1,698 $2,281 $1,836
48,760 48,860 $2,287 $1,703 $2,287 $1,841
48,860 48,960 $2,294 $1,708 $2,294 $1,846
48,960 49,060 $2,300 $1,713 $2,300 $1,851
49,060 49,160 $2,307 $1,718 $2,307 $1,856
49,160 49,260 $2,314 $1,723 $2,314 $1,861
49,260 49,360 $2,320 $1,728 $2,320 $1,866
49,360 49,460 $2,327 $1,733 $2,327 $1,871
49,460 49,560 $2,334 $1,738 $2,334 $1,876
49,560 49,660 $2,340 $1,743 $2,340 $1,881
49,660 49,760 $2,347 $1,748 $2,347 $1,886
49,760 49,860 $2,354 $1,753 $2,354 $1,891
49,860 49,960 $2,360 $1,758 $2,360 $1,896
49,960 50,060 $2,367 $1,763 $2,367 $1,901
50,060 50,160 $2,374 $1,768 $2,374 $1,906
50,160 50,260 $2,380 $1,773 $2,380 $1,911
50,260 50,360 $2,387 $1,778 $2,387 $1,916
50,360 50,460 $2,393 $1,783 $2,393 $1,921
50,460 50,560 $2,400 $1,788 $2,400 $1,926
50,560 50,660 $2,407 $1,793 $2,407 $1,931
50,660 50,760 $2,413 $1,798 $2,413 $1,936
50,760 50,860 $2,420 $1,803 $2,420 $1,941
50,860 50,960 $2,427 $1,808 $2,427 $1,946
50,960 51,060 $2,433 $1,813 $2,433 $1,951
51,060 51,160 $2,440 $1,818 $2,440 $1,956
51,160 51,260 $2,447 $1,823 $2,447 $1,961
51,260 51,360 $2,453 $1,828 $2,453 $1,966
51,360 51,460 $2,460 $1,833 $2,460 $1,971
51,460 51,560 $2,466 $1,838 $2,466 $1,976
51,560 51,660 $2,473 $1,843 $2,473 $1,981
51,660 51,760 $2,480 $1,848 $2,480 $1,986
51,760 51,860 $2,486 $1,853 $2,486 $1,991
51,860 51,960 $2,493 $1,858 $2,493 $1,996
51,960 52,060 $2,500 $1,863 $2,500 $2,001
52,060 52,160 $2,506 $1,868 $2,506 $2,006
52,160 52,260 $2,513 $1,873 $2,513 $2,011
52,260 52,360 $2,520 $1,878 $2,520 $2,016
52,360 52,460 $2,526 $1,883 $2,526 $2,021
52,460 52,560 $2,533 $1,888 $2,533 $2,026
52,560 52,660 $2,540 $1,893 $2,540 $2,031
52,660 52,760 $2,546 $1,898 $2,546 $2,036
52,760 52,860 $2,553 $1,903 $2,553 $2,041
52,860 52,960 $2,559 $1,908 $2,559 $2,046
52,960 53,060 $2,566 $1,913 $2,566 $2,052
53,060 53,160 $2,573 $1,918 $2,573 $2,058
53,160 53,260 $2,579 $1,923 $2,579 $2,065
53,260 53,360 $2,586 $1,928 $2,586 $2,072
53,360 53,460 $2,593 $1,933 $2,593 $2,078
53,460 53,560 $2,599 $1,938 $2,599 $2,085
53,560 53,660 $2,606 $1,943 $2,606 $2,091
53,660 53,760 $2,613 $1,948 $2,613 $2,098
53,760 53,860 $2,619 $1,953 $2,619 $2,105
53,860 53,960 $2,626 $1,958 $2,626 $2,111
53,960 54,060 $2,632 $1,963 $2,632 $2,118
54,060 54,160 $2,639 $1,968 $2,639 $2,125
54,160 54,260 $2,646 $1,973 $2,646 $2,131
54,260 54,360 $2,652 $1,978 $2,652 $2,138
54,360 54,460 $2,659 $1,983 $2,659 $2,145
54,460 54,560 $2,666 $1,988 $2,666 $2,151
54,560 54,660 $2,672 $1,993 $2,672 $2,158
54,660 54,760 $2,679 $1,998 $2,679 $2,165
54,760 54,860 $2,686 $2,003 $2,686 $2,171
54,860 54,960 $2,692 $2,008 $2,692 $2,178
54,960 55,060 $2,699 $2,013 $2,699 $2,184
55,060 55,160 $2,706 $2,018 $2,706 $2,191
55,160 55,260 $2,712 $2,023 $2,712 $2,198
55,260 55,360 $2,719 $2,028 $2,719 $2,204
55,360 55,460 $2,725 $2,033 $2,725 $2,211
55,460 55,560 $2,732 $2,038 $2,732 $2,218
55,560 55,660 $2,739 $2,043 $2,739 $2,224
55,660 55,760 $2,745 $2,048 $2,745 $2,231
55,760 55,860 $2,752 $2,053 $2,752 $2,238
55,860 55,960 $2,759 $2,058 $2,759 $2,244
55,960 56,060 $2,765 $2,063 $2,765 $2,251
56,060 56,160 $2,772 $2,068 $2,772 $2,257
56,160 56,260 $2,779 $2,073 $2,779 $2,264
56,260 56,360 $2,785 $2,078 $2,785 $2,271
56,360 56,460 $2,792 $2,083 $2,792 $2,277
56,460 56,560 $2,798 $2,088 $2,798 $2,284
56,560 56,660 $2,805 $2,093 $2,805 $2,291
56,660 56,760 $2,812 $2,098 $2,812 $2,297
56,760 56,860 $2,818 $2,103 $2,818 $2,304
56,860 56,960 $2,825 $2,108 $2,825 $2,311
56,960 57,060 $2,832 $2,113 $2,832 $2,317
57,060 57,160 $2,838 $2,118 $2,838 $2,324
57,160 57,260 $2,845 $2,123 $2,845 $2,331
57,260 57,360 $2,852 $2,128 $2,852 $2,337
57,360 57,460 $2,858 $2,133 $2,858 $2,344
57,460 57,560 $2,865 $2,138 $2,865 $2,350
57,560 57,660 $2,872 $2,143 $2,872 $2,357
57,660 57,760 $2,878 $2,148 $2,878 $2,364
57,760 57,860 $2,885 $2,153 $2,885 $2,370
57,860 57,960 $2,891 $2,158 $2,891 $2,377
57,960 58,060 $2,898 $2,163 $2,898 $2,384
58,060 58,160 $2,905 $2,168 $2,905 $2,390
58,160 58,260 $2,911 $2,173 $2,911 $2,397
58,260 58,360 $2,918 $2,178 $2,918 $2,404
58,360 58,460 $2,925 $2,183 $2,925 $2,410
58,460 58,560 $2,931 $2,189 $2,931 $2,417
58,560 58,660 $2,938 $2,194 $2,938 $2,423
58,660 58,760 $2,945 $2,199 $2,945 $2,430
58,760 58,860 $2,951 $2,204 $2,951 $2,437
58,860 58,960 $2,958 $2,209 $2,958 $2,443
58,960 59,060 $2,964 $2,214 $2,964 $2,450
59,060 59,160 $2,971 $2,219 $2,971 $2,457
59,160 59,260 $2,978 $2,224 $2,978 $2,463
59,260 59,360 $2,984 $2,229 $2,984 $2,470
59,360 59,460 $2,991 $2,234 $2,991 $2,477
59,460 59,560 $2,998 $2,239 $2,998 $2,483
59,560 59,660 $3,004 $2,244 $3,004 $2,490
59,660 59,760 $3,011 $2,249 $3,011 $2,497
59,760 59,860 $3,018 $2,254 $3,018 $2,503
59,860 59,960 $3,024 $2,259 $3,024 $2,510
59,960 60,060 $3,031 $2,264 $3,031 $2,516
39,660 39,760 $1,683 $1,316 $1,683 $1,385
39,760 39,860 $1,690 $1,320 $1,690 $1,390
39,860 39,960 $1,696 $1,323 $1,696 $1,395
39,960 40,060 $1,703 $1,327 $1,703 $1,400
40,060 40,160 $1,710 $1,330 $1,710 $1,405
40,160 40,260 $1,716 $1,334 $1,716 $1,410
40,260 40,360 $1,723 $1,337 $1,723 $1,415
40,360 40,460 $1,729 $1,341 $1,729 $1,420
40,460 40,560 $1,736 $1,344 $1,736 $1,425
40,560 40,660 $1,743 $1,348 $1,743 $1,430
40,660 40,760 $1,749 $1,351 $1,749 $1,435
40,760 40,860 $1,756 $1,355 $1,756 $1,440
40,860 40,960 $1,763 $1,358 $1,763 $1,445
40,960 41,060 $1,769 $1,362 $1,769 $1,450
41,060 41,160 $1,776 $1,365 $1,776 $1,455
41,160 41,260 $1,783 $1,369 $1,783 $1,460
41,260 41,360 $1,789 $1,372 $1,789 $1,465
41,360 41,460 $1,796 $1,376 $1,796 $1,470
41,460 41,560 $1,802 $1,379 $1,802 $1,475
41,560 41,660 $1,809 $1,383 $1,809 $1,480
41,660 41,760 $1,816 $1,386 $1,816 $1,485
41,760 41,860 $1,822 $1,390 $1,822 $1,490
41,860 41,960 $1,829 $1,393 $1,829 $1,495
41,960 42,060 $1,836 $1,397 $1,836 $1,500
42,060 42,160 $1,842 $1,400 $1,842 $1,505
42,160 42,260 $1,849 $1,404 $1,849 $1,510
42,260 42,360 $1,856 $1,407 $1,856 $1,515
42,360 42,460 $1,862 $1,411 $1,862 $1,520
42,460 42,560 $1,869 $1,415 $1,869 $1,525
42,560 42,660 $1,876 $1,418 $1,876 $1,530
42,660 42,760 $1,882 $1,422 $1,882 $1,535
42,760 42,860 $1,889 $1,425 $1,889 $1,540
42,860 42,960 $1,895 $1,429 $1,895 $1,545
42,960 43,060 $1,902 $1,432 $1,902 $1,550
43,060 43,160 $1,909 $1,436 $1,909 $1,555
43,160 43,260 $1,915 $1,439 $1,915 $1,560
43,260 43,360 $1,922 $1,443 $1,922 $1,565
43,360 43,460 $1,929 $1,446 $1,929 $1,570
43,460 43,560 $1,935 $1,450 $1,935 $1,575
43,560 43,660 $1,942 $1,453 $1,942 $1,580
43,660 43,760 $1,949 $1,457 $1,949 $1,585
43,760 43,860 $1,955 $1,460 $1,955 $1,590
43,860 43,960 $1,962 $1,464 $1,962 $1,595
43,960 44,060 $1,968 $1,467 $1,968 $1,600
44,060 44,160 $1,975 $1,471 $1,975 $1,605
44,160 44,260 $1,982 $1,474 $1,982 $1,610
44,260 44,360 $1,988 $1,478 $1,988 $1,615
44,360 44,460 $1,995 $1,482 $1,995 $1,620
44,460 44,560 $2,002 $1,487 $2,002 $1,625
44,560 44,660 $2,008 $1,492 $2,008 $1,630
44,660 44,760 $2,015 $1,497 $2,015 $1,635
44,760 44,860 $2,022 $1,502 $2,022 $1,640
44,860 44,960 $2,028 $1,507 $2,028 $1,645
44,960 45,060 $2,035 $1,512 $2,035 $1,650
45,060 45,160 $2,042 $1,517 $2,042 $1,655
45,160 45,260 $2,048 $1,522 $2,048 $1,660
45,260 45,360 $2,055 $1,527 $2,055 $1,665
45,360 45,460 $2,061 $1,532 $2,061 $1,670
45,460 45,560 $2,068 $1,537 $2,068 $1,675
45,560 45,660 $2,075 $1,542 $2,075 $1,680
45,660 45,760 $2,081 $1,547 $2,081 $1,685
45,760 45,860 $2,088 $1,552 $2,088 $1,690
45,860 45,960 $2,095 $1,557 $2,095 $1,695
45,960 46,060 $2,101 $1,562 $2,101 $1,700
46,060 46,160 $2,108 $1,567 $2,108 $1,705
46,160 46,260 $2,115 $1,572 $2,115 $1,710
46,260 46,360 $2,121 $1,577 $2,121 $1,715
46,360 46,460 $2,128 $1,582 $2,128 $1,720
53,26046,46039,660
56,36049,56042,760
*A qualifying surviving spouse must also use this column.
Over $71,560
• Use the following worksheet if your Nebraska taxable income is more than the maximum amount included in the 2023 Nebraska Tax Table. The tax table
shown above calculates tax to the midpoint of the bracket. The amounts shown below represent tax calculated on $71,560, the endpoint of the bracket.
Single
Add $3,798 plus 6.64%
of the amount over $71,560.
__________
Married, filing jointly or qualifying surviving
spouse
Add $2,844 plus 6.64%
of the amount over $71,560.
__________
Married, filing separately
Add $3,798 plus 6.64%
of the amount over $71,560.
__________
Head of household
Add $3,283 plus 6.64%
of the amount over $71,560.
__________
This is your Nebraska income tax.
(Enter on line 15, Form 1040N; or if you are a nonresident or partial-year resident, enter on line 6a, Nebraska Schedule III.)
41
revenue.nebraska.gov
2023 Nebraska Tax Table — continued
If Nebraska
taxable
income is —
And you are —
If Nebraska
taxable
income is —
And you are —
If Nebraska
taxable
income is —
And you are —
69,060
60,060
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
Your Nebraska tax is —
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
Your Nebraska tax is —
Over But not
over
Single Married,
filing
jointly
*
Married,
filing
sepa-
rately
Head
of a
house-
hold
Your Nebraska tax is —
64,560
60,060 60,160 $3,038 $2,269 $3,038 $2,523
60,160 60,260 $3,044 $2,274 $3,044 $2,530
60,260 60,360 $3,051 $2,279 $3,051 $2,536
60,360 60,460 $3,057 $2,284 $3,057 $2,543
60,460 60,560 $3,064 $2,289 $3,064 $2,550
60,560 60,660 $3,071 $2,294 $3,071 $2,556
60,660 60,760 $3,077 $2,299 $3,077 $2,563
60,760 60,860 $3,084 $2,304 $3,084 $2,570
60,860 60,960 $3,091 $2,309 $3,091 $2,576
60,960 61,060 $3,097 $2,314 $3,097 $2,583
61,060 61,160 $3,104 $2,319 $3,104 $2,589
61,160 61,260 $3,111 $2,324 $3,111 $2,596
61,260 61,360 $3,117 $2,329 $3,117 $2,603
61,360 61,460 $3,124 $2,334 $3,124 $2,609
61,460 61,560 $3,130 $2,339 $3,130 $2,616
61,560 61,660 $3,137 $2,344 $3,137 $2,623
61,660 61,760 $3,144 $2,349 $3,144 $2,629
61,760 61,860 $3,150 $2,354 $3,150 $2,636
61,860 61,960 $3,157 $2,359 $3,157 $2,643
61,960 62,060 $3,164 $2,364 $3,164 $2,649
62,060 62,160 $3,170 $2,369 $3,170 $2,656
62,160 62,260 $3,177 $2,374 $3,177 $2,663
62,260 62,360 $3,184 $2,379 $3,184 $2,669
62,360 62,460 $3,190 $2,384 $3,190 $2,676
62,460 62,560 $3,197 $2,389 $3,197 $2,682
62,560 62,660 $3,204 $2,394 $3,204 $2,689
62,660 62,760 $3,210 $2,399 $3,210 $2,696
62,760 62,860 $3,217 $2,404 $3,217 $2,702
62,860 62,960 $3,223 $2,409 $3,223 $2,709
62,960 63,060 $3,230 $2,414 $3,230 $2,716
63,060 63,160 $3,237 $2,419 $3,237 $2,722
63,160 63,260 $3,243 $2,424 $3,243 $2,729
63,260 63,360 $3,250 $2,429 $3,250 $2,736
63,360 63,460 $3,257 $2,434 $3,257 $2,742
63,460 63,560 $3,263 $2,439 $3,263 $2,749
63,560 63,660 $3,270 $2,444 $3,270 $2,755
63,660 63,760 $3,277 $2,449 $3,277 $2,762
63,760 63,860 $3,283 $2,454 $3,283 $2,769
63,860 63,960 $3,290 $2,459 $3,290 $2,775
63,960 64,060 $3,296 $2,464 $3,296 $2,782
64,060 64,160 $3,303 $2,469 $3,303 $2,789
64,160 64,260 $3,310 $2,474 $3,310 $2,795
64,260 64,360 $3,316 $2,479 $3,316 $2,802
64,360 64,460 $3,323 $2,484 $3,323 $2,809
64,460 64,560 $3,330 $2,489 $3,330 $2,815
64,560 64,660 $3,336 $2,494 $3,336 $2,822
64,660 64,760 $3,343 $2,499 $3,343 $2,829
64,760 64,860 $3,350 $2,504 $3,350 $2,835
64,860 64,960 $3,356 $2,509 $3,356 $2,842
64,960 65,060 $3,363 $2,514 $3,363 $2,848
65,060 65,160 $3,370 $2,519 $3,370 $2,855
65,160 65,260 $3,376 $2,524 $3,376 $2,862
65,260 65,360 $3,383 $2,529 $3,383 $2,868
65,360 65,460 $3,389 $2,534 $3,389 $2,875
65,460 65,560 $3,396 $2,539 $3,396 $2,882
65,560 65,660 $3,403 $2,544 $3,403 $2,888
65,660 65,760 $3,409 $2,549 $3,409 $2,895
65,760 65,860 $3,416 $2,554 $3,416 $2,902
65,860 65,960 $3,423 $2,559 $3,423 $2,908
65,960 66,060 $3,429 $2,564 $3,429 $2,915
66,060 66,160 $3,436 $2,569 $3,436 $2,921
66,160 66,260 $3,443 $2,574 $3,443 $2,928
66,260 66,360 $3,449 $2,579 $3,449 $2,935
66,360 66,460 $3,456 $2,584 $3,456 $2,941
66,460 66,560 $3,462 $2,589 $3,462 $2,948
66,560 66,660 $3,469 $2,594 $3,469 $2,955
66,660 66,760 $3,476 $2,599 $3,476 $2,961
66,760 66,860 $3,482 $2,604 $3,482 $2,968
66,860 66,960 $3,489 $2,609 $3,489 $2,975
66,960 67,060 $3,496 $2,614 $3,496 $2,981
67,060 67,160 $3,502 $2,619 $3,502 $2,988
67,160 67,260 $3,509 $2,624 $3,509 $2,995
67,260 67,360 $3,516 $2,629 $3,516 $3,001
67,360 67,460 $3,522 $2,634 $3,522 $3,008
67,460 67,560 $3,529 $2,639 $3,529 $3,014
67,560 67,660 $3,536 $2,644 $3,536 $3,021
67,660 67,760 $3,542 $2,649 $3,542 $3,028
67,760 67,860 $3,549 $2,654 $3,549 $3,034
67,860 67,960 $3,555 $2,659 $3,555 $3,041
67,960 68,060 $3,562 $2,664 $3,562 $3,048
68,060 68,160 $3,569 $2,669 $3,569 $3,054
68,160 68,260 $3,575 $2,674 $3,575 $3,061
68,260 68,360 $3,582 $2,679 $3,582 $3,068
68,360 68,460 $3,589 $2,684 $3,589 $3,074
68,460 68,560 $3,595 $2,690 $3,595 $3,081
68,560 68,660 $3,602 $2,695 $3,602 $3,087
68,660 68,760 $3,609 $2,700 $3,609 $3,094
68,760 68,860 $3,615 $2,705 $3,615 $3,101
68,860 68,960 $3,622 $2,710 $3,622 $3,107
68,960 69,060 $3,628 $2,715 $3,628 $3,114
69,060 69,160 $3,635 $2,720 $3,635 $3,121
69,160 69,260 $3,642 $2,725 $3,642 $3,127
69,260 69,360 $3,648 $2,730 $3,648 $3,134
69,360 69,460 $3,655 $2,735 $3,655 $3,141
69,460 69,560 $3,662 $2,740 $3,662 $3,147
69,560 69,660 $3,668 $2,745 $3,668 $3,154
69,660 69,760 $3,675 $2,750 $3,675 $3,161
69,760 69,860 $3,682 $2,755 $3,682 $3,167
69,860 69,960 $3,688 $2,760 $3,688 $3,174
69,960 70,060 $3,695 $2,765 $3,695 $3,180
70,060 70,160 $3,702 $2,770 $3,702 $3,187
70,160 70,260 $3,708 $2,775 $3,708 $3,194
70,260 70,360 $3,715 $2,780 $3,715 $3,200
70,360 70,460 $3,721 $2,785 $3,721 $3,207
70,460 70,560 $3,728 $2,790 $3,728 $3,214
70,560 70,660 $3,735 $2,795 $3,735 $3,220
70,660 70,760 $3,741 $2,800 $3,741 $3,227
70,760 70,860 $3,748 $2,805 $3,748 $3,234
70,860 70,960 $3,755 $2,810 $3,755 $3,240
70,960 71,060 $3,761 $2,815 $3,761 $3,247
71,060 71,160 $3,768 $2,820 $3,768 $3,253
71,160 71,260 $3,775 $2,825 $3,775 $3,260
71,260 71,360 $3,781 $2,830 $3,781 $3,267
71,360 71,460 $3,788 $2,835 $3,788 $3,273
71,460 71,560 $3,794 $2,841 $3,794 $3,280
(Your taxable income - $71,560) x .0664
+ $3,798 = Your Nebraska tax.
(Your taxable income - $71,560) x .0664
+ $2,844 = Your Nebraska tax.
(Your taxable income - $71,560) x .0664
+ $3,798 = Your Nebraska tax.
(Your taxable income - $71,560) x .0664
+ $3,283 = Your Nebraska tax.
Local Sales and Use Tax Codes and Rates
Ainsworth (003) 1.50%
Albion (004) 1.50
Alliance (008) 1.50
Alma (009) 2.00
Ansley (015) 1.00
Arapahoe (016) 1.50
Arcadia (017) 1.00
Arlington (018) 1.50
Arnold (019) 1.00
Ashland (021) 1.50
Atkinson (023) 1.50
Auburn (025) 1.00
Bancroft (030) 1.50
Bassett (035) 1.50
Battle Creek (036) 1.50
Bayard (037) 1.00
Beatrice (039) 2.00
Beaver City (040) 1.00
Beaver Crossing (041) 1.00
Beemer (043) 1.50
Bellevue (046) 1.50
Bellwood (047) 1.50
Benedict (049) 1.50
Benkelman (050) 1.50
Bennet (051) 1.00
Bennington (052) 1.50
Bertrand (053) 1.50
Big Springs (055) 1.00
Blair (057) 1.50
Bloomfield (058) 1.00
Blue Hill (060) 1.50
Brainard (066) 1.00
Bridgeport (068) 1.00
Broken Bow (072) 1.50
Brownville (073) 1.00
Bruning (075) 1.50
Burwell (081) 1.50
Byron (084) beginning 1/1/2023 1.00
Cairo (085) 1.00
Callaway (086) 1.00
Cambridge (087) 2.00
Cedar Rapids (092) 1.00
Central City (094) 1.50
Ceresco (095) 1.50
Chadron (096) 2.00
Chambers (097) 1.00
Chappell (099) 2.00
Chester (100) 1.00
Clarks (101) 1.50
Clarkson (102) 1.50
Clatonia (103) 0.50
Clay Center (104) 1.50
Clearwater (105) 1.50
Coleridge (108) 1.00
Columbus (110) 1.50
Cordova (114) 1.00
Cortland (116) 1.00
Cozad (119) 1.50
Crawford (122) 1.50
Creighton (123) 1.00
Crete (125) 2.00
Crofton (126) 1.00
Curtis (129) 1.00
Dakota City (131) 1.00
Dakota County (922) 0.50
Dannebrog (134) 1.00
Davey (137) 1.50
David City (138) 2.00
Daykin (140) 1.00
Decatur (141) 2.00
Deshler (143) 1.00
DeWeese (144) 1.00
DeWitt (145) 1.00
Diller (147) 1.00
Dodge (150) 1.50
Doniphan (151) 1.00
Dorchester (152) 1.50
Douglas (153) 1.50
Duncan (156) 1.50
Eagle (159) 1.00
Edgar (161) 1.00
Edison (162) 1.00
Elgin (164) 1.00
Elm Creek (167) 1.00
Elmwood (168) 1.50
Elwood (170) 1.00
Emerson (172) beginning 4/1/2023 1.50
Eustis (176) 1.00
Ewing (177) beginning 4/1/2023 1.50
1/1/2023 to 3/31/2023 0.50
Exeter (178) 1.50%
Fairbury (179) 2.00
Fairfield (180) 1.50
Falls City (182) 2.00
Farnam (183) 1.00
Fordyce (187) 1.00
Fort Calhoun (188) 1.50
Franklin (190) 1.00
Fremont (191) 1.50
Friend (192) 1.50
Fullerton (193) 2.00
Gage County (934) beginning 1/1/2023 0.00
Geneva (198) 2.00
Genoa (199) beginning 4/1/2023 2.00
1/1/2023 to 3/31/2023 1.50
Gering (200) 2.00
Gibbon (201) 1.50
Gordon (206) 1.50
Gothenburg (207) 1.50
Grand Island (210) 2.00
Grant (211) 1.00
Greeley (212) 1.50
Greenwood (213) 1.00
Gresham (214) 1.50
Gretna (215) 2.00
Guide Rock (217) 1.50
Hallam (221) beginning 4/1/2023 1.00
Halsey (222) beginning 4/1/2023 0.50
Harrison (227) 1.50
Hartington (228) 1.50
Harvard (229) 1.00
Hastings (230) 1.50
Hay Springs (231) 1.00
Hebron (235) 1.50
Hemingford (236) 1.50
Henderson (237) 1.50
Hickman (242) 1.50
Hildreth (243) 1.00
Holdrege (245) 1.50
Hooper (248) 1.00
Howells (251) 1.50
Hubbard (252) 1.50
Hubbell (253) 1.00
Humboldt (254) 1.50
Humphrey (255) 2.00
Hyannis (257) 1.00
Imperial (258) 1.00
Jackson (263) 1.50
Jansen (264) 1.00
Juniata (268) 1.50
Kearney (269) 1.50
Kimball (273) 1.50
Laurel (276) 1.00
LaVista (274) 2.00
Lawrence (277) 1.00
Leigh (279) 1.50
Lewellen (281) 1.00
Lexington (283) 1.50
Lincoln (285) 1.75
Linwood (287) 1.00
Loomis (291) 1.00
Louisville (293) 1.50
Loup City (294) 2.00
Lyons (298) 1.50
Madison (299) 1.50
Malcolm (302) 1.00
Manley (304) 0.50
Marquette (305) 1.50
Maywood (311) 1.50
McCook (312) beginning 4/1/2023 2.00
1/1/2023 to 3/31/2023 1.50
McCool Junction (313) 1.50
Meadow Grove (317) 1.50
Milford (322) 1.00
Milligan (325) 1.50
Minden (327) 2.00
Mitchell (328) 1.50
Monroe (330) 1.50
Morrill (332) 1.00
Mullen (334) 1.00
Murray (336) 1.00
Nebraska City (339) beginning 10/1/2023 1.50
1/1/2023 to 9/30/2023 2.00
Nehawka (340) 1.00
Neligh (341) 1.00
Nelson (342) 1.00
Newman Grove (346) 1.50
Niobrara (349) 1.00
Norfolk (351) 1.50
North Bend (353) 1.50
North Platte (355) beginning 4/1/2023 2.00%
1/1/2023 to 3/31/2023 1.50
Oakland (358) 1.50
Oconto (360) 1.00
Odell (362) 1.00
Ogallala (363) 1.50
Omaha (365) 1.50
O’Neill (366) 1.50
Orchard (368) 1.50
Ord (369) beginning 7/1/2023 1.50
1/1/2023 to 6/30/2023 2.00
Osceola (371) 1.50
Oshkosh (372) 2.00
Osmond (373) 1.50
Oxford (376) 1.50
Palmer (379) 1.50
Palmyra (380) 1.00
Papillion (382) 2.00
Pawnee City (383) 2.00
Paxton (384) 2.00
Pender (385) 1.50
Peru (386) 1.00
Petersburg (387) 1.00
Pierce (390) 1.00
Pilger (391) 1.50
Plainview (392) 1.50
Platte Center (393) 1.50
Plattsmouth (394) 1.50
Pleasanton (396) 1.00
Plymouth (397) 1.50
Ponca (399) 1.50
Ralston (407) 1.50
Randolph (408) 1.50
Ravenna (409) 1.50
Red Cloud (411) 1.50
Republican City (412) 1.00
Rising City (415) 1.00
Roca (418) 1.50
Rushville (425) 1.50
St. Edward (452) 1.50
St. Paul (454) beginning 4/1/2023 1.50
1/1/2023 to 3/31/2023 1.00
Sargent (428) 2.00
Schuyler (430) 1.50
Scottsbluff (432) 1.50
Scribner (433) 1.50
Seward (435) beginning 1/1/2023 2.00
Shelby (436) 1.50
Sidney (441) 2.00
Silver Creek (442) 1.00
South Sioux City (446) 1.50
Spalding (447) 1.50
Spencer (448) 1.00
Springfield (450) 1.50
Springview (451) 1.00
Stanton (456) 1.50
Sterling (462) 1.00
Stromsburg (467) 1.50
Stuart (468) 1.50
Superior (470) 1.50
Sutherland (472) beginning 1/1/2023 1.50
Sutton (473) 1.50
Syracuse (475) 1.00
Tecumseh (481) 1.50
Tekamah (482) 2.00
Terrytown (483) 1.00
Tilden (487) 1.50
Trenton (489) beginning 7/1/2023 1.50
Uehling (491) 1.00
Unadilla (493) 1.50
Upland (495) 1.50
Utica (496) 1.50
Valentine (497) 1.50
Valley (498) 1.50
Verdigre (502) 1.50
Wahoo (506) 2.00
Wakefield (507) 1.00
Waterloo (512) 2.00
Wauneta (513) 1.00
Wausa (514) 1.00
Waverly (515) 1.50
Wayne (516) 1.50
Weeping Water (517) 1.50
West Point (519) 2.00
Wilber (523) 1.50
Wisner (530) 2.00
Wood River (533) 1.50
Wymore (534) 1.50
Wynot (535) beginning 4/1/2023 1.50
York (536) 2.00
Jurisdiction
Local
Rate
Jurisdiction Jurisdiction Jurisdiction
Local
Rate
Local
Rate
42
revenue.nebraska.gov
PO Box 98911
Lincoln, NE 68509-8911
PRSRT STD
U.S. POSTAGE
PAID
STATE OF
NEBRASKA
CLICK
revenue.nebraska.gov
CALL
800-742-7474 (NE and IA)
402-471-5729
