8-307-2023 2023 Nebraska Individual Income Tax Booklet NebFile offers FREE e-filing of your state return. All taxpayers can use the Fed/State program to e-file 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-filing the return. For more information or to use any of DOR electronic services, go to revenue.nebraska.gov E-file your return.

revenue.nebraska.gov 2 E-filing was the choice for over 90% of Nebraska individual taxpayers last year. Some taxpayers used a tax preparer, while others filed their own tax return using the Internet. Faster refunds, fewer errors, and a confirmation that your tax return was received are just a few of the advantages of e-filing your tax return. Your E-file Options

u NebFile. Nebraska residents can e-file 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 first 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 five 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 NebFile password. 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-file your Nebraska return.

• To use NebFile:

n You must be a full-year Nebraska resident;

n You must first complete your federal return; and

n You cannot claim certain credits.

u Tax preparer e-file. See your local tax preparer displaying the e-file 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-file software, you must report it to the software company, not to DOR.

u Commercially-offered Internet e-file. See a list of all Nebraska approved e-file software on DOR's website. Each e-file software product offers different capabilities.

u Commercial software. If you are purchasing software to prepare and file your Nebraska return, check DOR's website first to confirm whether the software supports e-file for Nebraska returns. Before filing 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 (Forms W-2 and 1099). It is important to have all the forms before filing to avoid the need to file 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 financial 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.

u Verify your address is correct. You may not receive your refund or important notices from DOR if the address is not current. After You E-file Your Return

u Retain a copy of your return and keep it with your records.

u Regardless of how you e-file, make sure you receive verification that your Nebraska return was accepted. 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-filing

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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 first 12 months of employment. The employer must file 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 for health insurance premiums paid by retired firefighters, LB 727 (2023). For tax years beginning on and after January 1, 2023, health insurance premiums paid by the retired firefighter 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 certified law enforcement officers. The retiree must meet the following requirements to claim the deduction:

• The retired individual was employed full time as a firefighter or certified law enforcement officer

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.

3 What’s New?

revenue.nebraska.gov 4 Important Information For All Nebraska Filers

Identity theft is a persistent, evolving threat. The Nebraska Department of Revenue (DOR) utilizes fraud detection and verification processes to reduce refund fraud designed to protect all taxpayers filing 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 efficiently while safeguarding taxpayer information. Please allow a minimum of 30 days to receive your refund if you e-file an error- free return. For paper returns, please allow a minimum of three months to receive your refund if you file an error-free return. Your refund will generally be issued by July 15, if your return is filed 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 filed 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 fields. Nebraska generally follows federal definitions. 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 filing, 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 offer the option of an electronic funds withdrawal (EFW) allowing you to schedule your payment when you file 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 filers). If the due date falls on a Saturday, Sunday, or legal holiday, you must file your return by the first 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 file 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 file an amended Nebraska income tax return when required;

4. Preparing or filing 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- filed Nebraska income tax return is incorrect, you must file an Amended Nebraska Individual Income Tax Return, Form 1040XN, to report the corrected amounts. When filing 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 filed within 60 days after receipt of proof of federal acceptance of the credit or refund;

2. Form 1040XN is year-specific. 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, file an amended Nebraska Property Tax Incentive Act Credit Computation, Form PTCX. Do not file an amended Nebraska return. A Nebraska Extension of Time. DOR accepts the federal extension of time to file. It is only necessary to file a Nebraska extension of time if you are making a tentative tax payment or when a federal extension is not filed. An extension of time to file does not stop interest from accruing on unpaid tax. A six-month extension to file Form 1040N may only be obtained by:

1. Attaching a copy of a timely-filed Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, Federal Form 4868, to the Nebraska return when filed;

2. Attaching a schedule to your Nebraska return listing your federal confirmation 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 file for a U.S. citizen residing outside the U.S. or Puerto Rico, to the Nebraska return when filed.

If you have an authorized IRS tax preparer e-file your return, Nebraska will grant you an automatic extension to file. If you e-file 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 filing 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-filing your 2023 Nebraska return. The EFW option is offered 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:

u 90% of the tax shown on your 2023 Nebraska return;

u 100% of the tax shown on your 2022 return; or

u 110% of the tax shown on your 2022 return if AGI on the return was more than $150,000; or, if your filing status is married, filing 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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revenue.nebraska.gov 6 Who Must File? A Nebraska resident who:

u Is required to file 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 filing 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 file 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 filed 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 file Nebraska returns, even while living in another country.

Deceased Taxpayer. A tax return must be filed and any liability must be paid if the deceased otherwise met the filing requirements. A deceased taxpayer’s spouse, personal representative, or other person may file and sign a return for a taxpayer who died before filing 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 filing as married, filing 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 fiscal 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 fiscal 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 file your return by the first 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 fiscal year taxpayer claiming the income tax withholding credit.

Taxpayers filing fiscal year returns may not e-file 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.

revenue.nebraska.gov 7 Definitions 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, fixed, 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 filing a paper return, enter or clearly print your name and correct mailing address information in the spaces provided. Include your spouse’s name if filing a joint return. Social Security Numbers. You must enter your Social Security number (SSN) or Individual Tax Identification Number (ITIN) on the form in the boxes indicated. Include your spouse’s SSN or ITIN if filing a joint return. The Privacy Act of 1974 provides that when DOR asks you for your Social Security number (SSN), you must first 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 benefit, 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 filed. 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 files 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 file 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 filing 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 first name of the deceased person and the date of death in the space provided.

u A Surviving Spouse filing for a deceased taxpayer’s refund must write “surviving spouse” in the signature block if you are filing a paper Form 1040N for the deceased. No further documentation is required.

u When a court-appointed personal representative files 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.

revenue.nebraska.gov u Other 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 certificate (need not be certified); or

• Formal notification from the appropriate government office (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 filing status is the same as your federal filing status.

There is an exception for married, filing 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 file either a married, filing jointly return (both spouses are taxed as residents) or married, filing separately returns with Nebraska.

If you file a married, filing separately return for Nebraska, it must be calculated as if a married, filing separately federal return had been filed. The married, filing separately income, deductions, and exemptions must be used. The spouse’s SSN and name must be entered on the married, filing 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 file a married, filing jointly return, a resident return must be filed 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, filing 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 filed a married, filing jointly federal return and elect to file married, filing 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, filing separately federal returns had been filed. 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, filing 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. 8

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Special Circumstances.

If you were not required to file a federal return, but must file 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, filing 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, filing 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. 9

revenue.nebraska.gov 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 filers may use the Nebraska Tax Table. Electronic filers 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-sum distributions of qualified retirement plans; and/or

u Federal tax on early distributions of qualified retirement plans. 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-filing 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 filed 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 filing married, filing jointly federally, but filing married, filing 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 financial 10

revenue.nebraska.gov 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-filing 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 qualified expenses for eligible employees. An eligible employee is defined as a parent or caretaker relative who is a member of a unit that received benefits 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 first day of the tax year for which the credit is claimed. Qualified 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 five 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 certified credit amount and the certificate number from the Nebraska Employer Tax Credit Application for Employing Convicted Felons, Form ETC-A. The employer must file an application with DOR and be approved to receive the tax credit prior to claiming the credit. If approved for more than one certificate number, you must attach a schedule listing each certificate 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 11

revenue.nebraska.gov 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 not attach the proper forms to a paper filed return or if the form shows income tax withholding 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 filed.

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-filing 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 fiscal 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 fiscal year beginning in 2023. If you receive any 2024 Forms W-2 before filing 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 file a married, filing jointly return, the name and SSN of the spouse whose SSN was used to make the 2023 estimated income tax payments should be listed first 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-filing 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-filing 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 filed 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 file married, filing jointly federally, but file married, filing 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 filers 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. 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 (Form 1040). If you are a nonresident, you cannot claim this credit. If you file a Nebraska married, filing separately return, your ability to claim this credit depends on whether you are allowed the federal EIC on your federal married, filing 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

revenue.nebraska.gov 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 filed 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 filed with the return when claiming the credit. Line 38 Credit for Qualified Volunteer Emergency Responders. A $250 income tax credit is available to each qualified volunteer who has been certified by the volunteer department's certification administrator and this certification has been sent to DOR by February 15 of the year following qualification. DOR must have received certification of the qualified volunteer for at least two years to claim the tax credit. A qualified volunteer is an emergency responder, rescue squad member, or volunteer firefighter 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 Certificate 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 Certificate 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 filing 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, filing jointly) for three or more qualifying children;

$52,918 ($59,478 if married, filing jointly) for two qualifying children;

$46,560 ($53,120 if married, filing jointly) for one qualifying child; or $17,640 ($24,210 if married, filing 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-.

revenue.nebraska.gov 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 filing 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-filed 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 office 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 confirmation 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 confirmation 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 file your Nebraska income tax return and pay as much as you can by the filing 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, fish, 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.

revenue.nebraska.gov 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-filed 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 filing the return and the return is not filed 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-filing 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 first 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 confidentiality associated with this method of communication. DOR will send all confidential information by secure email or the State of Nebraska’s file share system. If you do not wish to be contacted by email, write “Opt Out” on the line labeled “email address.” A married, filing 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 file with DOR or attached to the return. An unsigned return delays processing. The act of e-filing a return is your signature. By e-filing 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-file 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 specific 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 financing (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-filing 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-qualified purpose, the amounts previously claimed as deductions are subject to recapture. Nebraska considers K-12 tuition a non-qualified use of College Savings Program funds. Qualified withdrawals are restricted to paying qualified expenses at schools for higher education (colleges, universities, technical schools, and graduate programs). A federally qualified 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-qualified 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 unqualified 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 unqualified 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 Benefits Paid by the Railroad Retirement Board. Enter any federally taxed retirement benefits paid by the Railroad Retirement Board (RRB), such as Tier I and Tier II benefits, railroad retirement sick pay, disability, and unemployment benefits, included in federal AGI. List the name of the benefit 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 Benefits Section. Paper filers 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 benefits AND Form RRB-1099 for Railroad Retirement Board Tier I payments because the Social Security Benefits Worksheet in the federal tax booklet adds the benefits together to calculate the taxable benefits entered on line 6b of the Federal Form 1040 or 1040-SR.

Use the total amount of Tier I benefits divided by the total benefit amount reported on line 6a of the Federal Form 1040 or 1040-SR to calculate a ratio to six decimal places, then round to five 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-filing 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. 17 Part B — Adjustments Decreasing Federal AGI

revenue.nebraska.gov 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, filing 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 qualified rollover, up to a maximum of $10,000 ($5,000 if married, filing separately), is eligible for the deduction.

Any withdrawals from the Nebraska College Savings Program to pay K-12 expenses are non-qualified 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-qualified use of Nebraska College Savings Program accounts even though these withdrawals are permissible under

federal law.

Qualified withdrawals from the Nebraska College Savings Program accounts must be used to pay qualified expenses at schools for higher education (colleges, universities, technical schools, graduate programs), or qualified apprenticeship program expenses. Effective July 21, 2022, the definition of qualified expenses is expanded to include qualified education loan payments. Amounts paid as principal or interest on a qualified education loan of the beneficiary or a sibling of the beneficiary (subject to an aggregate lifetime limit of $10,000 per individual), are treated as qualified expenses.

For questions about the Nebraska College Savings Program, go to treasurer.nebraska.gov, or contact the State Treasurer’s Office 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, filing separately).

For questions about the Nebraska College Savings Program, go to treasurer.nebraska.gov, or contact the State Treasurer’s Office 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, filing 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 Office 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. 18

revenue.nebraska.gov 19 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, filing jointly return (MFJ), or $49,310 or less for all other filing 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 filing 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 filers 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 benefits 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 filers 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 benefits attributable to service in uniformed services include military retirement benefits reported on the IRS Form 1099-R issued by either the U.S. Department of Defense or the U.S. Office 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 benefits related to your uniformed service versus your civilian service.

Military retirees of the U.S. Coast Guard, an officer of the Commissioned Corps of the U.S. Public Health Service (USPHS), and an officer of the U.S. National Oceanic and Atmospheric Administration Commissioned Officer Corps (NOAA) may receive qualifying military retirement benefits. The retirement benefit 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 Officer (RAS), USCG Pay & Personnel Center for military retirement benefits from the U.S. Coast Guard qualifies 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 Firefighter Cancer Benefits Act. Attach supporting documentation for amounts received by or on behalf of a firefighter for cancer benefits paid under the Firefighter Cancer Benefits 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 Officers and Professional Firefighters. This deduction requires the retired individual to have been employed full time as a firefighter or certified law enforcement officer 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

revenue.nebraska.gov 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 filed 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 five 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 filed 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 filing an annual income tax return, enter the income tax withholding for that subdivision. If you and your spouse file married, filing separately in Nebraska, but file married, filing 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. 20 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 certified law enforcement officer or firefighter and position held, or similar documentation from employers. In addition to proof of full time employment as a certified law enforcement officer or firefighter, 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.

revenue.nebraska.gov

Taxpayers filing 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:

u Wages, salaries, tips, and commissions;

u Severance pay associated with Nebraska employment;

u Dividends, interest, and other passive income;

u Business income;

u Farming and ranching income;

u Partnership, S corporation, LLC, estate, or trust income;

u Gain or loss;

u Rent and royalty income;

u Lottery prizes;

u Net operating loss carryforward; and

u Financial 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 Benefits 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 five 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 filers use the Nebraska Tax Table and the income shown on line 5, Schedule III, to find the tax amount to enter on line 6, Schedule III. Electronic filers 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. 21 Nebraska Schedule III Instructions

revenue.nebraska.gov 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 filers must attach a copy of pages 1 and 2 of their federal return. Nonresidents cannot claim the Nebraska earned income credit. 22

revenue.nebraska.gov 23 Adjustments as Applied to Nebraska Income (Schedule III, line 2, page 19) If you filed 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 qualified 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

revenue.nebraska.gov 24 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 profit 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 benefits 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) pension plans 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 revenue.nebraska.gov 25

revenue.nebraska.gov 26

High School District Code Your Social Security Number Spouse’s Social Security Number Federal Filing Status: (1) Single (2) Married, filing jointly 1 (3) Married, filing separately – Spouse’s SSN:

and Full Name 3 Type of Return:

(1) Resident (1) Farmer/Rancher (2) Active Military (1) Deceased Taxpayer(s) (first 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 Please Type or Print 00 00 00 00 00 00 00 00 00 00 00 00 00 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, filing jointly or qualifying surviving spouse; $7,900 if married, filing 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 filers 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 filing 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 financial 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 filing 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-file your return. NebFile offers FREE e-filing 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. 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 paid 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. 00 00 00 00 00 00 00 00 00 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 financial 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 certificate 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 qualified Volunteer Emergency Responders (see instructions) . . . . . . . . . . . . . . . . . 38 39 Stillborn child tax credit (attach Birth Resulting in Stillbirth Certificate 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 filed 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 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 RESET PRINT

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 00 00 00 00 00 . = = = Name on Form 1040N Social Security Number 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 . 00 00 00 00 00 00 00 00 00 00 00

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 = = = Name on Form 1040N Social Security Number

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 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 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 00 00 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 PRINT FORM RESET FORM

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 line 3, 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 (qualified property taxes) paid. Nebraska Property Tax Look-up Tool. You can determine the amount of qualified 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. Qualified Property Taxes Paid. The qualified property taxes are paid on the date received by the county treasurer. The date qualified property taxes were received is affected by the following rules.

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 qualified property taxes were paid;

2. Parcel Sales – Property Taxes Funded. When you fund property taxes at closing, the related qualified 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, qualified property taxes are paid when applied to the parcel in the records of the county treasurer.

5. Tax Sale Certificate. The qualified property taxes are received by the county treasurer when collected from the person that purchased the tax sale certificate. Persons who redeem the tax certificate 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 Qualified Property Taxes. Qualified 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 by voters, or credits applied to the property taxes levied. The Look-up Tool automatically takes these items into account in computing the qualified property taxes paid. Qualified 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 Qualified 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 filing the tax return claiming the credit for qualified 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 filed by the individual, corporation, partnership, LLC, fiduciary, or financial institution that paid the tax and is claiming the credit. When and Where to File. Form PTC must be filed with the Nebraska income tax or financial 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 qualified 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, financial institutions, and fiduciaries that paid qualified property taxes in 2023. Fiscal Year and Short Year Filers. The credit may be claimed in the first income tax year that begins in the calendar year the qualified property taxes were paid. Fiscal Year Filers. Taxpayer’s with a fiscal year beginning in 2023 and ending in 2024 may complete Part B for qualified property taxes paid during the entire 2023 calendar year. The credit claimed in this fiscal year cannot include any qualified property taxes paid in 2024.

Short Year Filers. Taxpayers with a short period beginning in 2023 and ending in 2024. If this is the first short year beginning in 2023, complete Part B for qualified property taxes paid during the entire 2023 calendar year. Taxpayers with a short period beginning and ending in 2023. If this is the first short year beginning in 2023, complete Part B for the qualified property taxes paid during the entire 2023 calendar year. You may have to file an extension to be sure that the information will be available in Look-up Tool at the time you file the first short year return. Taxpayers filing for the second short period beginning in 2023 cannot claim the credit on the second short period return. Information must be entered separately for each parcel for which qualified property taxes were paid in calendar year 2023. A separate entry must also be made for each property tax year for which qualified 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 qualified 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 qualified 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 qualified 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. Qualified Property Taxes Paid. Enter in the appropriate column the amount of qualified 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 00 00 00 00 00 00 00 00 00 00 3b 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, find 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 Bloomfield 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 Litchfield 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 Bloomfield 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 Wakefield 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 Garfield 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 Wakefield 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 Wakefield 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 Litchfield 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 Springfield 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 32,860 26,060 19,260 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 53,260 46,460 39,660 56,360 49,560 42,760

*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