Nebraska Income Tax Forms Rates & Services

Individuals are required to file Nebraska taxes if previously required to file a federal return and report a federal liability. Also, a Nebraska tax return must be filed if you have $5,000 or more of Nebraska adjustments to federal Adjusted Gross Income (AGI).

Nebraska residents and partial-year residents who have a federal earned income credit are allowed a state credit equal to 8% of the federal credit.

Nebraska allows a deduction for the amount of annual contributions made to the Nebraska Long-term Care Savings Plan, administered by the Nebraska State Treasurer. The maximum annual exempt contribution per return is $1,000 for individuals and $2,000 if married and filing jointly. Proof of contributions will be required to claim this deduction.

For tax year 2006 and forward, a new one-time, refundable income tax credit known as Beginning Farmer Credit may be claimed.  Credit will be equal to the cost of participation in a financial management program required for eligibility as a beginning farmer or livestock producer.

Other Helpful Links:
Nebraska Department of Revenue: http://www.revenue.ne.gov/
Nebraska Individual Income Tax Frequently Asked Questions: http://www.revenue.ne.gov/question/indiv_quest.htm
Nebraska Tax Forms: http://www.revenue.ne.gov/tax/forms.htm
Internal Revenue Service: http://www.irs.gov/