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Nebraska Tax Resources

Governor: Dave Heineman
Income Tax Revenue (2007): $4,071,032,000.00
Nebraska Population 1,769,473

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 Tax Filing Guide

Here are detailed instructions for filing taxes in the state of Nebraska.

Nebraska Residents

If your domicile home was in Nebraska 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. 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-1040N - NEBRASKA INDIVIDUAL INCOME TAX RETURN

Nebraska Residents who lived in Nebraska for part of the year

If you either lived in Nebraska for more than six months or established or ended your domicile in Nebraska, 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 (claim all 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, Credit for prior year minimum tax.

Related Tax Forms

Nebraska Residents who work in another state

If your domicile home was in Nebraska 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. 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 earned regardless of where the income is earned. However the other state in which the income was earned may also tax income 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) 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

Nonresidents who work in Nebraska

If your domicile was not in Nebraska for any part of the year 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 see Form-1040N Instructions (attached below).

Related Tax Forms

Nonresidents who sold property in Nebraska

If your domicile was not in Nebraska for any part of the year 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 see Form-1040N Instructions (attached below).

Related Tax Forms

Nebraska Tax Forms


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