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Nebraska Income Tax
Prior to the 2006 tax year if taxpayers income reached a certain threshold their itemized deductions were reduced. However this reduction no longer exists and there is no reduction on the Nebraska personal exemption credit.
Income taxes should be turned in by April 15th.
Nebraska Tax Filing Guide
Here are detailed instructions for filing taxes in the state of Nebraska.
Consider using TurboTax to E-File your Nebraska taxes.
Nebraska Residents
If your domicile home was in Nebraska for the entire year or if you had a home in Nebraska and lived there for more than 6 months, you are a resident of Nebraska. Nebraska residents that either had to file a federal return or had more than $5,000 of Nebraska adjustments to their federal adjusted gross income, which may include local bond interest income, exempt from federal tax or another state’s taxes, need to file a Nebraska resident return. To file a Nebraska resident return use Form-1040N (attached below). For additional information and assistance on filing your return see Form-1040N Instructions (attached below)
Related Tax Forms
- Form 1040NS - Nebraska Individual Income Tax Return (Short)
- Form 1040N - Nebraska Individual Income Tax Return (Long)
Part-Year Nebraska Residents
If you either lived in Nebraska for more than six months but less than the entire year or if you established or ended your domicile in Nebraska during the year, which could occur if you moved in or out of Nebraska, you are a part-year resident of Nebraska. Part year residents who made income from Nebraska sources must file a part year return. To file a Nebraska part year return file Form-1040N and Nebraska Schedule III. Nebraska part year residents may claim the following credits (make sure that you claim all of your credits on Schedule III and not Form-1040 if you are a part year resident): Elderly or disabled credit, Nebraska nonrefundable credit for child/dependent care expenses, Nebraska Endowment Tax credit, and Credit for prior year minimum tax.
Related Tax Forms
- Schedule III - Nebraska Computation of Tax
- Form 1040N - Nebraska Individual Income Tax Return (Long)
Nebraska Residents who work in another state
If your domicile home was in Nebraska for the entire year or if you had a home in Nebraska and lived there for more than 6 months you are a resident of Nebraska. Nebraska residents that either had to file a federal return or had more than $5,000 of Nebraska adjustments to their federal adjusted gross income, which may include local bond interest income exempt from federal tax or another state’s taxes, need to file a Nebraska resident return. To file a Nebraska resident return use Form-1040N (attached below). For additional information and assistance on filing your return see Form-1040N Instructions (attached below).
If you are a Nebraska resident that works in another state, you will be taxed on income earned in the other state. This is because Nebraska taxes its residents on all income they earn, regardless of where the income is earned. However the other state in which the income was earned may also tax income that was earned in it. To avoid facing dual taxation on such income Nebraska offers its residents a tax credit. To qualify for the credit file Schedule II (attached below) and turn it in to Nebraska with your Nebraska return (filed using Form-1040N) and the other state’s return. For calculating the amounts to enter on lines 62 to 64 on Schedule II use the 2009 Conversion Chart (attached below).
Related Tax Forms
- Form 1040N - Nebraska Individual Income Tax Return (Long)
- Schedule I and II - Nebraska Income Adjustments and Credit for Tax Paid To Another State Schedules
Non-Residents who work in Nebraska
If your domicile was not in Nebraska for any part of the year then you are a nonresident of Nebraska. Nonresidents of Nebraska who earned income from Nebraska sources must file a return claiming that income. To file a nonresident return with Nebraska use Form-1040N (attached below) and Schedule III (attached below). For more information or assistance on filing a Nebraska nonresident return see Form-1040N Instructions (attached below).
Related Tax Forms
- Schedule III - Nebraska Computation of Tax
- Form 1040N - Nebraska Individual Income Tax Return (Long)
Non-Residents who sold property in Nebraska
If your domicile was not in Nebraska for any part of the year then you are a nonresident of Nebraska. Nonresidents of Nebraska who earned income from Nebraska sources must file a return claiming that income. To file a nonresident return with Nebraska use Form-1040N (attached below) and Schedule III (attached below). For more information or assistance on filing a Nebraska nonresident return see Form-1040N Instructions (attached below).
Related Tax Forms
- Schedule III - Nebraska Computation of Tax
- Form 1040N - Nebraska Individual Income Tax Return (Long)
Nebraska State Tax Forms
- Form 1040N - Nebraska Individual Income Tax Return (Long)
- Form 1040NS - Nebraska Individual Income Tax Return (Short)
- Form 3800N - Nebraska Renewable Energy Credit Form
- Form 2441 - Nebraska Child and Dependent Care Credit Form
- Schedule III - Nebraska Computation of Tax
- Schedule I and II - Nebraska Income Adjustments and Credit for Tax Paid To Another State Schedules
- Form 4868N - Nebraska Application for Extension to File
Relevant Links
- State of Nebraska Tax Website - Official Site
- State of Nebraska E-File Service - Offered by Nebraska's Official Website
- Additional Tax Forms - A Comprehensive Collection of Nebraska Tax Forms
Nebraska Mailing Address
Wondering where to mail your Nebraska taxes? Here's the address:Refund returns or returns without payment:
Nebraska Department of Revenue
PO Box 98912
Lincoln NE 68509-8912
Returns with payment:
Nebraska Department of Revenue
PO Box 98934
Lincoln NE 68509-8934
Nebraska Sales Tax
Nebraska’s state sales tax is 5.5% but certain cities and localities impose up to an additional 1.5% of local sales and use tax.
