3 Add the amounts in Column (C) of line 2. Do not enter more than $3,000 for one qualifying person, or $6,000 for two or more persons. If you completed Part III, enter the amount from line 35 . . . . . . . . . . . . . . . . . . . . . . . 3 4 Enter your earned income (see Federal Form 2441 instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 If married, filing jointly, enter your spouse’s earned income. If you or your spouse was a student or was disabled, see instructions; all others, enter the amount from line 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Enter the smallest of line 3, 4, or 5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Enter federal AGI from Nebraska Form 1040N, line 5. If the amount is over $29,000, do not file this form, you are not eligible for the refundable child care tax credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Enter the federal decimal amount shown below that applies to the dollar amount on line 7. If line 7 is: If line 7 is: But Federal decimal But Federal decimal Over not over amount is Over not over amount is $ 0 – 15,000 .35 $21,000 – 23,000 .31 15,000 – 17,000 .34 23,000 – 25,000 .30 17,000 – 19,000 .33 25,000 – 27,000 .29 19,000 – 21,000 .32 27,000 – 29,000 .28 8 9 Enter the state decimal amount below that applies to the dollar amount on line 7. If line 7 is: If line 7 is: But State decimal But State decimal Over not over amount is Over not over amount is $0 or less – 22,000 1.00 $25,000 – 26,000 .60 22,000 – 23,000 .90 26,000 – 27,000 .50 23,000 – 24,000 .80 27,000 – 28,000 .40 24,000 – 25,000 .70 28,000 – 29,000 .30 9 10 Multiply line 6 by the decimal amount on line 8 and enter the result. If you paid 2023 expenses in 2024, see instructions on Federal Form 2441................................................................................................... 10 11 Multiply line 10 by the decimal amount on line 9. Residents enter result here and on line 40, Form 1040N.. . . . . . . . . . 11 12 Partial-year residents multiply line 11 by the ratio from line 4, Schedule III: Enter this

result here and on line 40, Form 1040N. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 13 Part III, dependent care benefits, begins on the next page. Nebraska Child and Dependent Care Expenses Name on Form 1040N Your Social Security Number • File Form 2441N ONLY if your adjusted gross income is $29,000 or less, and you are claiming the Nebraska refundable child/dependent care credit. • Complete the reverse side of this form if you received dependent care benefits. • Attach this form to Form 1040N. BEFORE YOU BEGIN – Please see Federal Form 2441 instructions for definitions of the following terms: • Dependent Care Benefits • Qualifying Persons • Qualified Expenses Part I — Persons or Organizations Who Provide the Care • You must complete this part. (Paper filers, please attach a schedule if you need more space.) (A) (B) (C)

Care Address Identifying Number

Provider’s Name (Number, Street, Apt. No., City, State, and ZIP Code) (SSN or EIN) Did you receive dependent care benefits? No Complete only Part II below. Yes Complete Part III on the back first, and then complete Part II. 1 Part II — Credit for Child and Dependent Care Expenses

(B) (C) Qualified Expenses You

Qualifying Person’s Incurred and Paid in 2024 for the

Social Security Number Person Listed in Column (A) 2 Information about your qualifying persons. (Paper filers, please attach a schedule if you have more than three qualifying persons.) 8-618-2024 . (D) Amount Paid (See Federal Form 2441 instructions) . (A) Qualifying Person’s Name First Last . 2024 FORM 2441N PRINT FORM RESET FORM

Part III — Dependent Care Benefits Dependent Care Benefits Name as Shown on Form 1040N Your Social Security Number 2024 FORM 2441N 14 Enter the total amount of dependent care benefits you received in 2024. Amounts you received as an employee should be shown in box 10 of your Federal Form W-2, but do not include amounts reported as wages in box 1 of Form W-2. If you were self-employed or a partner in a partnership, include amounts you received under a dependent care assistance program from your sole proprietorship or partnership. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Enter the amount, if any, you carried over from 2023 and used in 2024. See instructions on Federal Form 2441.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 If you forfeited or carried over to 2025 any of the amounts reported on line 14 or 15, enter the amount (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 17 Subtract line 16 from total of line 14 and line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 18 Enter the total amount of qualified expenses incurred in 2024 for the care of the qualifying persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 Enter the smaller of line 17 or 18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 Enter your earned income (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Enter the amount shown below that applies to you: • If married, filing jointly, enter your spouse’s earned income (if you or your spouse was a student or was disabled, see instructions); • If married, filing separately, see instructions for the amount to enter; or • All others, enter the amount from line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 22 Enter the smallest of line 19, 20, or 21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 23 Enter $5,000 (or enter $2,500 if married, filing separately, and you were required to enter your spouse’s earned income on line 21). If you entered an amount on line 15, add it to the $5,000 or $2,500 amount you enter on line 23. However, don't enter more than the maximum amount allowed under your dependent care plan. If your dependent care plan uses a non-calendar plan year, see federal instructions. . . 23 24 Enter the amount from line 14 or 15 that you received from your sole proprietorship or partnership. If you did not receive any such amounts, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24 25 Subtract line 24 from line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25 26 Deductible benefits. Enter the smallest of line 22, 23, or 24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 27 Enter the smaller of line 22 or 23 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 28 Enter the amount from line 26 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 Excluded benefits. Subtract line 28 from line 27. If zero or less, enter -0- . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 30 Taxable benefits. Subtract line 29 from line 25. If zero or less, enter -0-. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Enter $3,000 (or enter $6,000 if two or more qualifying persons) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Add lines 26 and 29 and enter result here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Subtract line 32 from line 31. If zero or less, stop. You cannot take the credit.

Exception: If you paid 2023 expenses in 2024, see instructions on Federal Form 2441 . . . . . . . . . . . . . . . . . . 33 34 Complete line 2 on the front of this form. Do not include in Column (C) any benefits shown on line 32 above. Then, add the amounts in Column (C) and enter the total here . . . . . . . . . . . . . . . . . . . . . . . . . . 34 35 Enter the smaller of line 33 or 34. Also, enter this amount on line 3 on the front of this form and complete lines 4-12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 To claim the child and dependent care credit, complete lines 31-35 below.

Instructions Nebraska generally follows federal definitions. For additional information, see the instructions for Federal Form 2441. Who May File. You may file Form 2441N to take the credit or the exclusion if all five of the following apply. 1. Your filing status is single, head of household, qualifying surviving spouse, or married, filing jointly. If your filing status is married, filing separately, see “Married Persons, Filing Separately” below. 2. The care was provided so you (and your spouse, if filing jointly) could work or look for work. However, if you did not find a job and have no earned income for the year, you cannot take the credit or the exclusion. If you or your spouse were a full-time student or disabled, see the instructions on the Federal Form 2441, lines 4 and 5. 3. The care must be for one or more qualifying persons. 4. The person who provided the care was not your spouse, the parent of your qualifying child, or a person whom you can claim as a dependent. If your child provided the care, he or she must have been age 19 or older by the end of 2024, and he or she cannot be your dependent. 5. You report the required information about the care provider on line 1, and if taking the credit, the information about the qualifying person on line 2. 6. Your federal AGI shown on your 1040N, line 5, is $29,000 or less. Married Persons, Filing Separately. Generally, married persons must file a married, filing jointly return to claim the credit. If your filing status is married, filing separately and all of the following apply, you are considered unmarried for purposes of claiming the credit or exclusion on Form 2441N. • You lived apart from your spouse during the last 6 months of 2024. • Your home was the qualifying person's main home for more than half of 2024. • You paid more than half of the cost of keeping up that home for 2024. If you meet all the requirements to be treated as unmarried and meet items 2 through 5 under “Who May File,” you may take the credit or the exclusion. If you do not meet all the requirements to be treated as unmarried, you cannot take the credit; however, you may take the exclusion if you also meet items 2 through 5 under “Who May File.” Line Instructions Line 1. Complete columns (A) through (D) for each person or organization that provided the care. You can use any of the following sources to get this information: • Federal Form W-10, Dependent Care Provider's Identification and Certification; • A copy of the provider’s Social Security card or driver’s license that includes his or her Social Security number (SSN); • A recently printed letterhead or printed invoice that shows the provider’s name, address, and Taxpayer ID Number (TIN); and • A copy of the statement provided by your employer if you were covered by your employer’s dependent care plan and your employer furnished the care (either at your workplace or by hiring a care provider). If you do not give correct or complete information, your credit or exclusion will be disallowed. If you have more than three care providers, attach a statement to your return with the required information for each provider. Be sure to put your name and SSN on the statement. Also, enter “See Attached” under line 1(A). Columns (A) and (B). Enter the care provider's name and address. Column (C). If the care provider is an individual, enter his or her SSN. Otherwise, enter the provider's employer ID number (EIN). If the provider is a tax-exempt organization, enter “Tax-Exempt” in column (C). Column (D). Enter the total amount you actually paid to the care provider in 2024 and any amounts your employer paid to a third party on your behalf. It does not matter when the expenses were incurred. Do not reduce this amount by any reimbursement you received. Line 2. Complete columns (A) through (C) for each qualifying person. If you have more than three qualifying persons, attach a statement to your return with the required information. Be sure to put your name and SSN on the statement. In column (C) , enter the qualified expenses you incurred and paid in 2024 for the person listed in column (A). The amount entered in line 2 cannot exceed the amount actually paid to providers in line 1. Prepaid expenses are treated as paid in the year the care is provided. Line 3. Add the amounts in line 2, column (C). Do not enter more than $3,000 for one qualifying person, or $6,000 for two or more qualifying persons. If you completed Part III, enter the amount from line 35. Line 4. Enter your earned income as defined in the instructions for Federal Form 2441. If you are filing a married, filing jointly return, calculate the earned income of you and your spouse separately and enter your spouse’s earned income on line 5. See Note if you were a student or disabled.

Line 5. Enter your spouse’s earned income as defined in the instructions for Federal Form 2441. See Note if your spouse was a student or disabled. Note: If, in the same month, both you and your spouse were either full-time students or disabled, only one of you can be treated as having earned income in that month. If you or your spouse was a full-time student or disabled, calculate that person’s earned income on a monthly basis. For purposes of this calculation: • A person would be considered a full-time student if he or she was enrolled as a full-time student at a school for some part of each of five calendar months during 2024. The months do not need to be consecutive. A school does not include an on-the-job training course, a correspondence school, or a school offering courses only through the Internet. • A person would be considered disabled if he or she was not physically or mentally capable of self-care. For each month (or part of a month) that you or your spouse was a full-time student or disabled, that person is considered to have worked and earned income. That person’s earned income for each month is considered to be at least $250 ($500 if more than one qualifying person was cared for in 2024). If you or your spouse also worked during that month, use the higher of $250 (or $500) or that person's actual earned income for that month. For any month that you or your spouse were not a full-time student or disabled, use that person’s actual earned income if that person worked during the month. Line 6. Enter the smallest of lines 3, 4, or 5. Line 7. Enter the amount from line 5, Form 1040N. If the amount is more than $29,000, you are not eligible for the refundable child care tax credit. Do not complete this form, instead, see the nonrefundable tax credit instructions for line 23, Form 1040N, and use Federal Form 2441. Line 10. Multiply the amount on line 6 by the decimal amount on line 8 enter the result. If you had qualified expenses for 2023 that you did not pay until 2024, you may be able to increase the amount of credit you can take in 2024. Use the Worksheet A in the Federal Form 2441 instructions, to determine if you can claim prior year expenses. If you can take a credit for prior year expenses (CPYE), add the additional amount of credit to the calculated line 10 amount, and write “CPYE” on the dotted line next to line 10. Also, attach a copy of the federal worksheet to your return. Taxpayers who e-file and claim a credit for prior year expenses on Form 2441N should include this documentation as a binary attachment. Line 11. Multiply line 10 by the decimal amount on line 9. Nebraska residents enter this result on line 11, Form 2441N, and on line 40, Form 1040N. Line 12. Partial-year residents multiply line 11 by the ratio on line 4, Nebraska Schedule III, Form 1040N. Enter the result here and on line 40, Form 1040N. Line 14. Enter the total amount of dependent care benefits you received in 2024. Amounts you received as an employee are shown in box 10 of your Federal Form W-2. If you were self-employed or a partner in a partnership, include amounts you received under a dependent care assistance program from your sole proprietorship or partnership. Line 15. If you had an employer-provided dependent care plan, your employer may have permitted you to carry forward any unused amount from 2023 to use during a grace period in 2024. Enter on line 15 the amount you carried forward and used in 2024 during the grace period. Line 16. If you had an employer-provided dependent care plan, enter the total of the following amounts included on line 14: • Any amount you forfeited (if you did not receive it because you did not incur the expense). Do not include amounts you expect to receive at a future date; and • Any amount you did not receive but are permitted by your employer to carry forward and use in the following year during a grace period. Example. Under your employer’s dependent care plan, you chose to have your employer set aside $5,000 to cover your 2024 dependent care expenses. The $5,000 is shown on your Form W-2, in box 10. In 2024, you incurred and were reimbursed for $4,950 of qualified expenses. Enter $5,000 on line 14, and $50, the amount forfeited, on line 16. Also, enter $50 on line 16 if, instead of forfeiting the amount, your employer permitted you to carry the $50 forward to use during the grace period in 2025. Line 18. Enter the total of all qualified expenses incurred in 2024 for the care of your qualifying persons. It does not matter when the expenses were paid. Example. You received $2,000 in cash under your employer’s dependent care plan for this tax year. The $2,000 is shown on your Form W-2 in box 10. Only $900 of qualified expenses were incurred in this tax year for the care of your 5-year-old dependent child. Enter $2,000 on line 14 and $900 on line 18.

Line 20. Enter your earned income as defined in the federal instructions for Federal Form 2441. If you are filing a married, filing jointly return, calculate the earned income of you and your spouse separately and enter your spouse’s earned income on line 5. See Note if you were a student or disabled. Line 21. Enter your spouse’s earned income as defined in the federal instructions for Federal Form 2441. See Note if your spouse was a student or disabled. Note: If, in the same month, both you and your spouse were either full-time students or disabled, only one of you can be treated as having earned income in that month. If you or your spouse was a full-time student or disabled, calculate that person’s earned income on a monthly basis. For purposes of this calculation: • A person would be considered a full-time student if he or she was enrolled as a full-time student at a school for some part of each of five calendar months during 2024. The months do not need to be consecutive. A school does not include an on-the-job training course, a correspondence school, or a school offering courses only through the Internet. • A person would be considered disabled if he or she was not physically or mentally capable of self-care.

8-307-2024 2024 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. This booklet is no longer 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

Individual Income Tax Rate Change (LB 754, 2023). For the 2024 taxable year, the highest rate for the Nebraska individual income tax is reduced to 5.84%.

School Readiness Tax Credit (LB 754, 2023). Beginning with tax year 2024, the School Readiness tax Credit Act restored both a nonrefundable and refundable income tax credit with updated tax credit amounts. Eligible childcare and education providers and staff members or self-employed individuals of an eligible program must first apply to the Nebraska Department of Revenue (DOR) for the taxpayer to receive certification of the tax credit. Applications will be processed in the order received. The total amount of credits available under the Act is limited to $7.5 million for each tax year.

A nonrefundable tax credit is available to persons who own or operate an eligible childcare and education program that serves children who participate in the childcare subsidy program established in Neb. Rev. Stat. § 68-1202. The credit to the childcare and education provider is equal to the average monthly number of subsidy children who attend the provider’s program multiplied by a dollar amount based on the quality scale rating of the eligible program: A) $1,200 for a Step Five program; B) $1,000 for a Step Four program; C) $ 800 for a Step Three program; D) $ 600 for a Step Two program; and E) $ 400 for a Step One program.

This nonrefundable tax credit is available to individuals, corporate taxpayers, and fiduciaries. The providers must first apply to DOR to receive the credits. The nonrefundable credit can be claimed by an S corporation or partnership electing to pay the Nebraska income tax.

A refundable tax credit is available to to an individual who was employed with, or who is a self-employed individual providing child care and early childhood education for, an eligible program for at least six months during the taxable year and are classified in the Nebraska Early Childhood Professional Record System. Eligible staff members receive a credit equal to:

Level Five $3,500

Level Four $3,200

Level Three $2,900

Level Two $2,600

Level One $2,300

Opportunity Scholarships Act (LB 753, 2023 and LB 1402, 2024). Beginning with tax year 2024 and until October 31, 2024, individuals and entities that made cash contributions to a certified scholarship- granting organization may qualify for a nonrefundable tax credit. Taxpayers must have notified the scholarship-granting organization of their intent to make a contribution and the amount to be claimed as a credit. The nonrefundable credit is equal to the lesser of:  The total amount of contributions made to scholarship-granting organizations during the tax year;  50% of the income tax liability of the taxpayer for such year; or  $100,000, or $1 million for estates and trusts.

A taxpayer may only claim a credit on the portion of the contribution that was not claimed as a charitable deduction on their federal return. Any unused credit may be carried forward for the next five years after the credit was first granted. This credit can be claimed by an S corporation or partnership electing to pay the Nebraska income tax. If a shareholder, beneficiary, or member is claiming the credit based on a distribution, the credit is first limited by the tax lability of the pass-through entity or fiduciary.

Child Care Tax Credit Act (LB 754, 2023). Beginning with the 2024 tax year, parents or legal guardians of children 5 years old or younger, may apply for a refundable tax credit under the Child Care Tax Credit Act (Act). The parent or legal guardian is eligible for the refundable tax credit if: • The child is enrolled in a child care program licensed pursuant to the Child Care Licensing Act; • The child receives care from an approved license-exempt provider enrolled in the child care subsidy program pursuant to Neb. Rev. Stat. §§ 68-1202 and 68-1206; or • The parent’s or guardian’s total household income is less than or equal to 100% of the federal poverty level.

Total household income means federal modified adjusted gross income. The refundable tax credit amount is based on the parent’s or legal guardian’s total household income. The credit will equal:

• $2,000 per child, if the total household income is no more than $75,000; or

• $1,000 per child, if the total household income is more than $75,000 but no more than $150,000.

• Zero, if the total household income is more than $150,000. 2 What’s New?

revenue.nebraska.gov

The parent or legal guardian’s application and supporting documentation will be used to certify the refundable tax credit. The applications will be used to reserve tax credits for the individual to claim on their Nebraska individual income tax return. The applications will be processed in the order received until the annual limit reaches $15 million.

Also, a nonrefundable credit is available to persons and entities subject to the Nebraska income tax that make qualifying contributions under the Act and apply with DOR. The credit is equal to 75% or 100% of the qualifying contribution, not to exceed $100,000 for any single year. The credit is equal to 100% of the contribution if made to:  An eligible program with a physical presence in an opportunity zone in Nebraska designated pursuant to the federal Tax Cuts and Jobs Act, Public Law 115-97; or  An eligible program with at least one child enrolled in the childcare subsidy program established pursuant to Neb. Rev. Stat. §§ 68-1202 and 68-1206, and the childcare provider is actively caring and billing for the child.

If the above is not met, the credit is equal to 75% of the qualifying contribution. Any unused credits may be carried forward to the next five tax years after the credit was first used. A taxpayer may only claim a credit on the portion of the contribution that was not claimed as a charitable contribution on their federal return. This credit can be claimed by an S corporation or partnership electing to pay the Nebraska income tax. The credit is distributable to beneficiaries of estates and trusts.

Nebraska Biodiesel Tax Credit Act (LB 1095, 2024 and LB 937, 2024). Beginning with the 2024 tax year, retail dealers of biodiesel may be eligible for a refundable tax credit. The tax credit equals 14 cents multiplied by the total number of gallons of biodiesel sold on a retail basis during the prior calendar year through a motor fuel pump located at the retailer dealer’s motor fuel site. The credit is calculated only on the biodiesel portion of any product sold by the retail dealer that is a blend of biodiesel and diesel or other fuel. The tax credit may be used against any Nebraska income tax.

To receive the credit a retail dealer must file a Biodiesel Tax Credit Application, Form BDTC-A with DOR from January 1 to April 15 of each calendar year. A separate application must be filed for each calendar year. DOR may approve up to $1 million in tax credits in Nebraska state fiscal year 2024-25 and $1.5 million for Nebraska state fiscal years after 2024-25. If the total amount of credits requested in any Nebraska state fiscal year exceeds the credit limit, DOR will allocate the tax credits proportionally based upon the amounts requested.

Creating High Impact Economic Futures (CHIEF) Act (LB 1344, 2024). Effective January 1, 2025, the Community Development Assistance Act (CDAA) is replaced by the CHIEF Act. Under the CHIEF Act, individuals and entities that contribute to community betterment organization programs or projects certified for tax credit status by the Nebraska Department of Economic Development during a tax year are eligible for the nonrefundable credit. The credit for contributions made by an individual is equal to 100% of the contribution. The credit is equal to 50% of the contribution for all other contributors. Contributions must be made after January 1, 2025. Any unused credits may be carried forward to the next five tax years after the credit was first allowed.

School District Property Tax Credit (LB 34, 2024 Special Session). LB 34 enacted in the 2024 special session created the School District Property Tax Relief Act. This act provides property tax relief for school district taxes directly on the property tax statement reducing property taxes before they are paid.

For tax years beginning on or after January 1, 2024, the Form PTC will only be used to claim a credit for community college property taxes paid.

Medical Debt Relief Act (LB 937, 2024). Effective July 19, 2024, the Medical Debt Relief Act establishes a medical debt relief program for Nebraska residents with low household income unable to pay their medical debt. The program is administered through the Nebraska State Treasurer (STO). The STO will contract with a medical debt relief coordinator to negotiate for and elect to buy dischargeable medical debt from health care providers for accounts described in the Act.

Contributions made under this Act to the STO qualify for a decreasing adjustment to the individual’s federal adjusted gross income (AGI), or the corporation or fiduciary’s federal taxable income to the extent a deduction is not taken on the federal return.

For individuals who had medical debt discharged under the program, the Act provides a decreasing adjustment from federal AGI for the interest and principal balance of the discharged medical debt, to the extent included in the federal AGI.

Reverse Osmosis System Tax Credit Act (LB937, 2024). This Act establishes a one-time refundable income tax credit for the cost of the installation of a reverse osmosis system at a primary residence of a taxpayer. The credit equals 50% of the cost incurred by the taxpayer for installing the reverse osmosis system during the tax year, up to a maximum credit of $1,000. 3

revenue.nebraska.gov

Beginning with the 2024 tax year, individual income taxpayers may claim a credit for the cost of installing a reverse osmosis water filtration system if the test results for the drinking water are above the following:

• Ten parts per million for nitrate nitrogen; • Four parts per trillion for perfluorooctanoic acid or perfluorooctanesulfonic acid; • Thirty micrograms per liter or 30 parts per billion for uranium; or • One on the Hazard Index for perfluorononanoic acid, perfluorohexanesulfonic acid,

hexafluoropropylene oxide dimer acid and its ammonium salt, or perfluorobutanesulfonic acid.

The tax credit is limited to one taxpayer per residence. Taxpayers subject to the income tax imposed by the Nebraska Revenue Act of 1967 may submit an application with the test results to DOR. DOR will review the application and notify the taxpayer of the approved tax credit amount. Applications for the tax credit will be processed in the order received based on the following annual limitations in the State fiscal years: • July 1, 2024 to June 30, 2025 $ 500,000 • July 1, 2025 to June 30, 2026 $ 500,000 • July 1, 2026 to June 30, 2027 $ 500,000 • State fiscal years after $1,000,000

Federal Civil Service Retirement Exclusion (LB1317, 2024). For taxable years beginning on or after January 1, 2024, LB 1317 limits the decreasing adjustment from federal AGI for amounts received as annuities under the Civil Service Retirement System that were earned from employment with the federal government, to the extent included in federal AGI. Under LB 1317, the decreasing adjustment does not apply to annuities received under the Federal Employees Retirement System. 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 2024, 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.

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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 52, 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 8% from the original due date to the date the tax is paid. See the DOR Interest Rate Assessed on State Taxes Revenue Ruling 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:

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 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.

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.

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Estimating Your 2025 Income Tax. The 2025 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 2024 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 2024 Nebraska return;

u 100% of the tax shown on your 2023 return; or

u 110% of the tax shown on your 2023 return if AGI on the return was more than $150,000; or, if your filing status is married, filing separately, more than $75,000.

When calculating the penalty for underpayment of estimated income tax on Line 50, Form 1040N, use the revised 2024 Form 2210N, which has been updated to include in Line 2 the school district property tax credit allowed on your 2023 tax return. If you did not have a school district property tax credit in 2023 and now own property on which you paid property taxes, you may include the 2023 school district property tax credit for that property. Use the Nebraska Property Tax Look-Up Tool to determine the proper credit amount. Select 2023 in the box "Your Property Taxes were Paid", enter the Parcel ID Number, and select 2022 in the box "Property Tax Year". Once you have determined the Allowable Nebraska School District Property Tax Paid in 2023 amount, multiple that by 30% (.30). This is the amount you can add to Line 2, Form 2210N. 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.

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.

The federal Veterans Auto and Education Improvement Act of 2022 amended the federal Servicemembers Civil Relief Act (SCRA) to provide an election to married servicemembers and spouses of servicemembers. The election applies to any taxable year of marriage, regardless of the date of the marriage for taxable years beginning on or after January 1, 2023. Military servicemembers and spouses of the servicemembers may elect to use for purposes of taxation: (a) the residence or domicile of the service member; (b) the residence or domicile of the spouse; or (c) the permanent duty station of the servicemember.

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 SCRA provides that Nebraska cannot tax the income of a nonresident servicemember’s spouse when the spouse is a nonresident 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. 6 See DOR’s website for: Nebraska Income Tax for U.S. Servicemembers, Their Spouses, and Civilians Working with U.S. Forces Information Guide.

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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 2024 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, 2024, the 2024 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 34, 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. 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. 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.

revenue.nebraska.gov 8 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, 2024, 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, 2024, 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 2024 Form 1040N and pays the Nebraska income tax due on or before March 1, 2025, is not required to make estimated income tax payments during 2024; otherwise, the entire amount of estimated income tax must be paid by January 15, 2025. If you file or pay after March 1, 2025, 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 2024. This includes National Guard/Reservists called to active duty during 2024.

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. 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 2024:

Box 1. You were 65 or older (taxpayers born before January 2, 1960);

Box 2. You were blind;

Box 3. Your spouse was 65 or older (taxpayers born before January 2, 1960); or

Box 4. Your spouse was blind.

revenue.nebraska.gov 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 2024:

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.

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. 9

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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 $8,350

1 $10,300

2 $12,250

Married, Filing Jointly 0 $16,700

1 $18,300

2 $19,900

3 $21,500

4 $23,100

Qualifying surviving spouse 0 $16,700

1 $18,300

2 $19,900

Married, Filing Separately 0 $8,350

1 $9,950

2 $11,550

3 $13,150

4 $14,750 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 $12,250

1 $14,200

2 $16,150 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. 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 39 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. 10

revenue.nebraska.gov 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 $166 credit for each Nebraska personal exemption reported on line 4, Form 1040N. Multiply $166 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.

The Special Conversion Chart instructions must be used when Nebraska residents claiming the decreasing adjustment for S corporation or LLC non-Nebraska income are taxed in several states and the apportionment computations for the taxing states exceed 100% of the S corporation or LLC non- Nebraska income.

Please note: This situation is rare and generally, the adjustment on Nebraska Schedule I removing the non-Nebraska income from being taxed by Nebraska is sufficient and apportionment will not exceed 100% in the other states. 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 total of nonrefundable credits from the 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 40 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 2024 Statement of Nebraska Financial Institution Tax Credit, Form NFC, supplied by the financial institution in which you are a shareholder. You must include a copy of the 2024 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. 11

revenue.nebraska.gov 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 School Readiness Tax Credit for providers. This nonrefundable income tax credit is available to an individual or may be distributed to an individual who is a shareholder, partner, beneficiary or member of an S corporation, partnership, fiduciary or limited liability company that owns or operates an eligible childcare or education program that serves children who participate in the childcare subsidy program established in Neb. Rev. Stat. § 68-1202. The School Readiness Tax Credit Act – Application for Childcare and Education Provider for this tax credit must be filed within two months after the close of the tax year that the credit will be claimed or distributed. If you are claiming a tax credit distributed from a partnership, LLC, S corporation or fiduciary, the entity must complete page 2 on the application to distribute the tax credit. An S corporation, partnership, fiduciary, or LLC must provide its owners and beneficiaries with the owner's or beneficiary's share of the credit. The credit may only be claimed after the application has been approved in writing by DOR. For more information about this credit, go to School Readiness Tax Credit Act. Line 29 Child Care Tax Credit for contributors. The nonrefundable credit may only be claimed after the application has been approved in writing by DOR. Enter the approved child care tax credit amount and certificate number from Form CCTC-A. An individual may only claim a credit on the portion of the contribution that was not deducted as a charitable contribution on their federal return. The taxpayer may carry forward the excess credit for up to five taxable years after the taxable year in which the credit was first allowed. Taxpayers must use the carryover credit in the earliest taxable year possible. Line 30 Opportunity Scholarships Act credit for contributors. Enter the lesser of the amount of cash contributions made to scholarship-granting organizations, 50% of the income tax liability (line 15, Form 1040N), or $100,000. An individual may only claim a credit on the portion of the contribution that was not deducted as a charitable contributions on their federal return. Any unused credit may be carried forward for the next five years after the credit was first granted. Taxpayers must use the carryover credit in the earliest taxable year possible. Line 31 Creating High Impact Economic Futures (CHIEF) Credit. This nonrefundable credit is allowable for contributions to community betterment organization programs or projects certified for tax credit status by the Nebraska Department of Economic Development. The credit must be claimed on the tax return for the year in which the contribution was made. Any credits may be carried forward for up to five years from the year in which the credit was first allowed. Attach Form 1879NTC.

More detailed information on this credit can be obtained by contacting:

Nebraska Department of Economic Development

245 Fallbrook Blvd, Suite 002

Lincoln NE 68521

https://opportunity.nebraska.gov/programs/incentives/chief/ Line 32 Total Nonrefundable Credits. Add lines 18 through 31. 12

revenue.nebraska.gov Line 33 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 33, 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. Line 34

Nebraska Income Tax Withheld on Federal Forms W-2. Use line 34 to enter the total Nebraska income tax withholding from Federal Forms W-2. 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.

A fiscal year taxpayer who receives Federal Forms W-2 issued on a calendar-year basis must attach any 2024 Federal Forms W-2 to the 2024 Form 1040N for the fiscal year beginning in 2024. If you receive any 2025 Federal Forms W-2 before filing your 2024 Form 1040N, save them to attach to the 2025 Form 1040N. Line 35

Nebraska Income Tax Withheld on Federal Forms W-2G, 1099-R, 1099-MISC, 1099-NEC, etc. Use line 35 to enter the total Nebraska income tax withholding from federal forms other than Form W-2. Must attach all federal forms that show Nebraska income tax withheld.

Line 36

Nebraska Income Tax Withheld from Nebraska Schedules K-1N. 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. Line 37

.Pass-Through Entity Tax (PTET). Individuals claiming credit for the 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. Enter the pass-through entity's name in 37a, Nebraska ID Number in 37b, and the amount of the credit in 37c. If the PTET credit was received from multiple pass-through entities, attach a schedule listing the name, Nebraska ID number, and amount of credit from each PTET.

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.

Line 38

2024 Estimated Tax Payments. Report your 2024 estimated income tax payments and any tax year 2023 carryover on this line. Include any payments submitted with an extension request.

If you file a married, filing jointly return, the name and SSN of the spouse whose SSN was used to make the 2024 estimated income tax payments should be listed first in the name and SSN area on the Form 1040N. 13 Federal Tax Liability Worksheet 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 33 of Form 1040N

must be the mathematical result of line 17 minus line 32. 2. Nebraska Tax after Nonrefundable Credits

a. Nebraska tax, line 17 of Form 1040N. . . . . . . . . . . . . . . . . . . . . . 2a. $_ _______________

b. Total Nonrefundable Credits, line 32 of Form 1040N. . . . . . . . . . . 2b. ________________

Line 2a minus line 2b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2. ________________

If the amount on line 2 is zero or less, enter -0- on line 33 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 2 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 33, 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. You MUST attach all Forms W-2. You MUST attach all Forms W-2G, 1099-R, 1099‑MISC, 1099-NEC. You MUST attach all the Schedules K-1N. You MUST attach a copy of the Schedule K-1N.

revenue.nebraska.gov 14

You are encouraged to make your estimated income tax payments using DOR’s e-pay system, or the EFW option when e-filing your 2024 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.

Distributors and operators of cash devices will enter the total of their required quarterly income tax payments made with the total of any estimated tax payments made. Line 39 Form 3800N Refundable Credit. Enter the total of refundable credits calculated on 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 40 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 41 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 42 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.

Partial-year residents enter amount calculated on line 12, Nebraska Schedule III. Line 43 Credit for Community College 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 44 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. Attach Form 3800N 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:

$59,899 ($66,819 if married, filing jointly) for three or more qualifying children;

$55,768 ($62,688 if married, filing jointly) for two qualifying children;

$49,084 ($56,004 if married, filing jointly) for one qualifying child; or $18,591 ($25,511 if married, filing jointly) for no qualifying children, calculate the Nebraska earned income credit on line 42, 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 42, Form 1040N should be -0-.

revenue.nebraska.gov 15 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 45 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: u The parent would have been eligible to claim the stillborn child as dependent if the child had been born alive. u The Birth Resulting in a Stillbirth Certificate issued by the Nebraska Department of Health & Human Services must be attached when claiming the credit. u The stillborn child advanced to at least the twentieth week of gestation. u This credit must be claimed for the taxable year in which the stillbirth occurred. Line 46 Line 47 Line 48 Line 50 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 45. Child Care Tax Credit for parent or legal guardian. Prior to claiming the tax credit, the parent or legal guardian must submit the Child Care Refundable Tax Credit Application, Form 7203 to DOR. After the Form 7203 is reviewed, DOR will notify the parent or legal guardian of the reserved tax credit and the assigned certificate number to claim the tax credit. To claim the tax credit, the certificate number must be entered. The information on the individual income tax return must support the information submitted on the Form 7203. The tax credit amount claimed cannot exceed the amount reserved from the submitted Form 7203. School Readiness tax credit for qualified staff member. An income tax credit is available to an individual who is employed with, or who is a self-employed individual providing child care and early childhood education for, an eligible program for at least six months during the taxable year and who is classified in the Nebraska Early Childhood Professional Record System. An application for this tax credit may be filed any time after the individual has met all the required eligibility criteria. The credit may only be claimed after the application has been approved in writing by DOR. For additional information, see the application and DOR’s website. Reverse Osmosis System Tax Credit. The credit may only be claimed after the application has been approved in writing by DOR. Enter the certificate number from the approved Form 1040N-OS. Additional information may be found on DOR's website. 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 50, check the box, and attach Form 2210N to your return. Do not include any late filing penalty on this line. Line 51 Total Tax and Penalty. Add lines 33 and 50. Line 52 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. Enter your total taxable 2024 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 43 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 52. 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 52 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.

revenue.nebraska.gov 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. Special state sales and use tax rates apply for your taxable purchases if made inside a good life district (GLD) that is within city boundaries. If Nebraska sales tax was not collected by the seller for purchases in the GLD within city limits, file the Nebraska Individual Use Tax Return, Form 3 to report the correct GLD code and calculate the applicable state use tax. Line 53 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 54 Overpayment. If line 49 is more than the total of lines 51 and 52, subtract this total from line 49 and enter your overpayment. Line 55 2025 Estimated Tax. Enter the amount of overpayment from line 54 you want applied to your 2025 estimated income tax. Line 56 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. Line 57 Amount You Want Refunded to You. Enter the amount of overpayment to be refunded after subtracting lines 55 and 56 from line 54. 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. 16

revenue.nebraska.gov 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 58 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 58b, 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 58d 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. Nebraska Schedule I Instructions Part A — Adjustments Increasing Federal AGI 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. 17 sign here

revenue.nebraska.gov Build America Bonds. Any federally taxable interest received in 2024 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 2024 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 2024 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. 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. Part B — Adjustments Decreasing Federal AGI 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. 18

revenue.nebraska.gov 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. Line 17 Nebraska College Savings Program Contribution. If during 2024 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 an eligible educational institution (college, university, technical school, trade school, graduate program). In addition, qualified apprenticeship program expenses and payments on 19

revenue.nebraska.gov 20 qualified education loans of the beneficiary or the beneficiary’s sibling (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 2024, 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 2024 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 only be allowed if filing a nonresident return with a filing status of married, filing jointly, and the servicemember and their spouse elect under the federal Veterans Auto and Education Improvement Act of 2022 to use for tax purposes the residence or domicile of the servicemember or spouse; or the permanent duty station of the servicemember that is a state other than Nebraska. 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. 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. Enter the amount of Social Security income included in federal AGI. Beginning with tax year 2024, the entire social security benefit amount included in the federal AGI can be excluded and no longer has a federal AGI threshold.

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.

revenue.nebraska.gov 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 2024 taxable year. Must attach documentation from the human resource department 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 Civil Service Retirement Annuities received for being employed by federal government. The decreasing adjustment is limited to annuities received under the Civil Service Retirement System (CSRS) that were earned from employment with the federal government to the extent included in the federal AGI. The amount claimed must be 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 Form 1040-SR to your Nebraska return. Also, documentation identifying the annuity benefits from CSRS must be attached. Note: The exclusion does not apply to annuities received under the Federal Employees Retirement System (FERS). Do not include income from FERS annuities. Line 37 Interest and principal balance of medical debt discharged under the Medical Debt Relief Act (Act). Under the Act, the Nebraska State Treasurer (STO) contracts with a medical debt relief coordinator to negotiate discharge of medical debt. Only the interest and principal balance discharged under the Act 21 More info . . .

revenue.nebraska.gov 22 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. The Special Conversion Chart instructions must be used when Nebraska residents claiming the decreasing adjustment for S corporation or LLC non-Nebraska income is taxed in several states and the apportionment computations for the taxing states exceed 100% of the S corporation or LLC non- Nebraska income. Please note: This situation is rare and generally, the adjustment on Nebraska Schedule I removing the non-Nebraska income from being taxed by Nebraska is sufficient and apportionment will not exceed 100% in the other states. 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. Nebraska Schedule II Instructions Note: When completing lines 2 and 5 of Nebraska Schedule II, refer to the Conversion Chart on DOR’s website.

and included in federal AGI qualifies for the decreasing adjustment. The amount must be included in the federal AGI and documentation indicating the debt was canceled under the Act must be attached. Line 38 Contributions to the Medical Debt Relief Fund. Only contributions made under the Act administered by the STO may take the decreasing adjustment. Attach information from STO indicating the contribution. Line 39 Total Adjustments Decreasing Federal AGI. Total lines 11 and 14 through 38, 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 is a nonresident of Nebraska and is in this state only in support of the servicemember. The Veterans Auto and Education Improvement Act of 2022 amended the SCRA to provide an election for married military servicemembers and spouses of servicemembers that applies to any taxable year of marriage, regardless of the date of the marriage, for taxable years beginning on or after January 1, 2023. Military servicemembers and spouses of military servicemembers may elect to use for purposes of taxation: (a) the residence or domicile of the military service member; (b) the residence or domicile of the spouse; or (c) the permanent duty station of the military servicemember. The income earned from services performed by the nonresident spouse 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 25 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 40, 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 40, 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. 23 Nebraska Schedule III Instructions

revenue.nebraska.gov Line 7 Nebraska Personal Exemption Credit. Enter your credit for personal exemptions. ($166 multiplied by the number of exemptions shown on line 4, Form 1040N). Do not enter on line 18, Form 1040N. 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 42, 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. 24

revenue.nebraska.gov 25 Adjustments as Applied to Nebraska Income (Schedule III, line 2, page 23) 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 26 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.

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 8-417-2024 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 / , 2024 to / , 2024 (attach Schedule III) (3) Nonresident (attach Schedule III) Page 1 of 3. Complete pages 1, 2, and 3. Nebraska Individual Income Tax Return for the taxable year January 1, 2024 through December 31, 2024 or other taxable year: , 2024 through , FORM 1040N 2024 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 $8,350 if single; $16,700 if married, filing jointly or qualifying surviving spouse; $8,350 if married, filing separately; or $12,250 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 39, 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 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 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 2024, 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 Middle Initial Last Name

If a Joint Return, Spouse’s First Name and Middle Initial Last Name

Current Mailing Address (Number and Street or PO Box)

City State ZIP Code RESET FORM PRINT FORM

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 18 Nebr. personal exemption credit for residents only ($166 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 School Readiness Tax Credit for providers . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 29 Child Care Tax Credit for Contributors. Enter certificate number from Form CCTC-A __________________ . . . . . . . . . . . . 29 30 Opportunity Scholarships Act credit for contributors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 31 Creating High Impact Economic Futures (CHIEF) credit. . . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Total nonrefundable credits (add lines 18 through 31) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 33 Nebraska tax after nonrefundable credits. Subtract line 32 from line 17 (if line 32 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 . . . . 33 34 Total Nebraska income tax withheld from Federal Forms W-2 (attach 2024 Forms, see instructions). . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 34 35 Total Nebraska income tax withheld from Federal Forms W-2G, 1099-R, 1099-MISC, 1099-NEC, etc (attach 2024 Forms, see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . 35 36 Total Nebraska income tax withheld from Nebraska Schedules K-1N (attach 2024 Forms, see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 37 Total Pass-Through Entity Tax (PTET) credit from Schedules K-1N (attach 2024 Schedules K-1N, see instructions) a Name:________________ b Nebraska ID Number:_______________ c Amount:______________ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 2024 estimated income tax payments (include any 2023 overpayment credited to 2024 and any payments submitted with an extension request). . . . . . . . . . . . . . . . . . . 38 39 Form 3800N refundable credit (attach Form 3800N). . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 Nebraska child/dependent care refundable credit, if line 5 is $29,000 or less

(attach a copy of Form 2441N) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40 41 Beginning Farmer credit from Form 1099 BFC (NDA NextGen) . . . . . . . . . . . . . . . 41 42 Nebraska earned income credit. Enter number of qualifying children 97 _________ Federal credit 98 $ _____________. 00 x . 10 (10%) (see instructions) . . . . . . . . . . . . . 42 43 Credit for community college property taxes (attach Form PTC) . . . . . . . . . . . . . . 43 44 Credit for qualified Volunteer Emergency Responders (see instructions) . . . . . . . . . 44 45 Stillborn child tax credit (attach Birth Resulting in Stillbirth Certificate and see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45 46 Child Care Tax Credit for parent or legal guardian. Enter certificate number from Form 7203_______________ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46 47 School Readiness Tax Credit for qualified staff member. . . . . . . . . . . . . . . . . . . . . . . . . 47 48 Reverse Osmosis System Tax Credit. Enter certificate number from Form 1040N-OS___________________ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48 49 Total refundable credits (add lines 34 through 48). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49 Page 2 Form 1040N (2024) Page 2 of 3. Complete pages 1, 2, and 3. 00 00 00

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. 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. 58a Routing Number 58b Type of Account 1 = Checking 2 = Savings 58c Account Number 58d Check this box if this refund will go to a bank account outside the United States. 50 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 . . . . . . . . . . 50 51 Total tax and penalty. Add lines 33 and 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51 52 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 52. If no use tax is due, enter -0- on line 52 . . . . . . . . . . . . . . . . . . . 52 53 Total amount due. If line 49 is less than total of lines 51 and 52, subtract line 49 from total of lines 51 and 52 Pay this amount in full. For electronic or credit card payment check box here and see instructions . . . . . . . . 53 54 Overpayment. If line 49 is more than the total of lines 51 and 52, subtract the total of lines 51 and 52 from line 49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 55 Amount of line 54 you want applied to your 2025 estimated tax . . . . . . . . . . . . . . 55 56 Wildlife Conservation Fund donation of $1 or more . . . . . . . . . . . . . . . . . . . 56 57 Amount of line 54 you want refunded to you (line 54 minus lines 55 and 56) Your refund will generally be issued by July 15, if your paper return is filed by April 15 (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 57 00 00 00 00 00 00 00 00 Page 3 of 3. Complete pages 1, 2, and 3. Page 3 Form 1040N (2024)

Part A — Adjustments Increasing Federal AGI 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. 8-418-2024 2024 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 Civil Service Retirement annuities received for being employed by federal gov't (Documentation needed - see instructions). 36 37 Interest and principal balance of medical debt discharged under the Medical Debt Relief Act................................................. 37 38 Contributions made to the Medical Debt Relief Fund................................................................................................................ 38 39 Total adjustments decreasing federal AGI (total lines 11 and 14 through 38). Enter here and on line 13, Form 1040N.......... 39 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 00 00 00 RESET FORM PRINT FORM

2024 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 2024 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 $166 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 42, box 97, Form 1040N..........11 a _____________ b Enter the federal earned income credit from federal tax return on line 11b and on line 42, 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 42, 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 credit. Enter the Part B information for each parcel from the Look-up Tool. FORM PTC 2024 8-822-2024 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 Credit 1 Credit for community college property taxes. Enter the line 2a amount here and on Form 1040N, Form 1041N, Form 1120N, Form 1120-SN, Form 1065N, or Form 1120NF as appropriate.............................................................................................................................. 1 00 Part B — Community College Property Taxes Paid in 2024 2 Community college property taxes paid in 2024. Property Tax Year (For most this will be 2023.) Nebraska County Number (Do not enter numbers from license plates.) Parcel ID Number (Must include the dashes for Lancaster County.) Nebraska Community College Property Taxes You Paid Total eligible community college property taxes you paid in 2024......................................................................... 2a 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 2. Enter the line 2a amount on line 1. Purpose. The Nebraska Property Tax Credit, Form PTC, is used to identify parcels and compute a tax credit for Nebraska 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 2024 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. Beginning September 2, 2023 qualified property taxes paid also do not include property taxes that 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 – Community College Property Taxes Paid in 2024 Part B is used by individuals, C corporations, S corporations, partnerships, LLCs, financial institutions, and fiduciaries that paid qualified property taxes in 2024. 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 2024 and ending in 2025 may complete Part B for qualified property taxes paid during the entire 2024 calendar year. The credit claimed in this fiscal year cannot include any qualified property taxes paid in 2025.

Short Year Filers. Taxpayers with a short period beginning in 2024 and ending in 2025. If this is the first short year beginning in 2024, complete Part B for qualified property taxes paid during the entire 2024 calendar year. Taxpayers with a short period beginning and ending in 2024. If this is the first short year beginning in 2024, complete Part B for the qualified property taxes paid during the entire 2024 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 2024 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 2024. A separate entry must also be made for each property tax year for which qualified property taxes were paid in 2024. 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 2023 and 2024 property tax year during the 2024 calendar year. Joe owned parcel 17-12‑345‑678‑000 for the entire 2024 calendar year and purchased parcel 17-87-654-321-000 on July 1, 2023. 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 2024.” 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 2024 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 the amount of qualified property taxes you paid on the parcel during the 2024 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. Beginning September 2, 2023, any property taxes paid that were delinquent for five years or more at the time of payment cannot be included in the tax credit calculation. LB 34 enacted in the 2024 special session created the School District Property Tax Relief Act. This act provides property tax relief for school district taxes directly on the property tax statement reducing property taxes before they are paid, instead of refunding taxes after they are paid. For tax years beginning on or after January 1, 2024, the Form PTC will only be used to claim a credit for community college property taxes paid. Total Community College Property Taxes Paid in 2024. On line 2a enter the sum of the 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 Community College Property Taxes You Paid 2023 55 17-12-345-678-000 259 2024 55 17-12-345-678-000 275 2023 55 17-87-654-321-000 119 2024 55 17-87-654-321-000 247 Total eligible community college property taxes you paid in 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 900 00 00 00 00 00 2a Property Tax Year Parcel ID Number Total Property Taxes Paid 2023 17-12-345-678-000 $5,760 2024 17-12-345-678-000 $6,100 2023 17-87-654-321-000 $2,650 2024 17-87-654-321-000 $5,490

2024 Public High School District Codes All taxpayers who are Nebraska residents on December 31, 2024, are required to enter the Public High School District Code on Form 1040N. Take the following steps: 1. On this 2024 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 36 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

2024 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 4R 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 37 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

2024 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 38

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 6,560 13,060 *A qualifying surviving spouse must also use this column. Continued on next page revenue.nebraska.gov 39 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 — 2024 Nebraska Tax Table 2,760 9,260 15,760 6,560 6,660 $191 $163 $191 $163 6,660 6,760 $195 $165 $195 $165 6,760 6,860 $198 $168 $198 $168 6,860 6,960 $202 $170 $202 $170 6,960 7,060 $205 $172 $205 $172 7,060 7,160 $209 $175 $209 $175 7,160 7,260 $212 $177 $212 $177 7,260 7,360 $216 $180 $216 $180 7,360 7,460 $219 $182 $219 $184 7,460 7,560 $223 $185 $223 $187 7,560 7,660 $226 $187 $226 $191 7,660 7,760 $230 $190 $230 $194 7,760 7,860 $233 $192 $233 $198 7,860 7,960 $237 $196 $237 $201 7,960 8,060 $240 $199 $240 $205 8,060 8,160 $244 $203 $244 $208 8,160 8,260 $247 $206 $247 $212 8,260 8,360 $251 $210 $251 $215 8,360 8,460 $254 $213 $254 $219 8,460 8,560 $258 $217 $258 $222 8,560 8,660 $261 $220 $261 $226 8,660 8,760 $265 $224 $265 $229 8,760 8,860 $268 $227 $268 $233 8,860 8,960 $272 $231 $272 $236 8,960 9,060 $275 $234 $275 $240 9,060 9,160 $279 $238 $279 $243 9,160 9,260 $282 $241 $282 $247 9,260 9,360 $286 $245 $286 $250 9,360 9,460 $289 $248 $289 $254 9,460 9,560 $293 $252 $293 $257 9,560 9,660 $296 $256 $296 $261 9,660 9,760 $300 $259 $300 $264 9,760 9,860 $303 $263 $303 $268 9,860 9,960 $307 $266 $307 $272 9,960 10,060 $310 $270 $310 $275 10,060 10,160 $314 $273 $314 $279 10,160 10,260 $317 $277 $317 $282 10,260 10,360 $321 $280 $321 $286 10,360 10,460 $324 $284 $324 $289 10,460 10,560 $328 $287 $328 $293 10,560 10,660 $331 $291 $331 $296 10,660 10,760 $335 $294 $335 $300 10,760 10,860 $338 $298 $338 $303 10,860 10,960 $342 $301 $342 $307 10,960 11,060 $346 $305 $346 $310 11,060 11,160 $349 $308 $349 $314 11,160 11,260 $353 $312 $353 $317 11,260 11,360 $356 $315 $356 $321 11,360 11,460 $360 $319 $360 $324 11,460 11,560 $363 $322 $363 $328 11,560 11,660 $367 $326 $367 $331 11,660 11,760 $370 $329 $370 $335 11,760 11,860 $374 $333 $374 $338 11,860 11,960 $377 $336 $377 $342 11,960 12,060 $381 $340 $381 $345 12,060 12,160 $384 $343 $384 $349 12,160 12,260 $388 $347 $388 $352 12,260 12,360 $391 $350 $391 $356 12,360 12,460 $395 $354 $395 $359 12,460 12,560 $398 $357 $398 $363 12,560 12,660 $402 $361 $402 $366 12,660 12,760 $405 $364 $405 $370 12,760 12,860 $409 $368 $409 $373 12,860 12,960 $412 $371 $412 $377 12,960 13,060 $416 $375 $416 $380 13,060 13,160 $419 $378 $419 $384 13,160 13,260 $423 $382 $423 $387 13,260 13,360 $426 $385 $426 $391 13,360 13,460 $430 $389 $430 $394 13,460 13,560 $433 $392 $433 $398 13,560 13,660 $437 $396 $437 $401 13,660 13,760 $440 $399 $440 $405 13,760 13,860 $444 $403 $444 $408 13,860 13,960 $447 $406 $447 $412 13,960 14,060 $451 $410 $451 $415 14,060 14,160 $454 $413 $454 $419 14,160 14,260 $458 $417 $458 $422 14,260 14,360 $461 $420 $461 $426 14,360 14,460 $465 $424 $465 $429 14,460 14,560 $468 $428 $468 $433 14,560 14,660 $472 $431 $472 $436 14,660 14,760 $475 $435 $475 $440 14,760 14,860 $479 $438 $479 $443 14,860 14,960 $482 $442 $482 $447 14,960 15,060 $486 $445 $486 $451 15,060 15,160 $489 $449 $489 $454 15,160 15,260 $493 $452 $493 $458 15,260 15,360 $496 $456 $496 $461 15,360 15,460 $500 $459 $500 $465 15,460 15,560 $503 $463 $503 $468 15,560 15,660 $507 $466 $507 $472 15,660 15,760 $510 $470 $510 $475 15,760 15,860 $514 $473 $514 $479 15,860 15,960 $517 $477 $517 $482 15,960 16,060 $521 $480 $521 $486 16,060 16,160 $525 $484 $525 $489 16,160 16,260 $528 $487 $528 $493 16,260 16,360 $532 $491 $532 $496 16,360 16,460 $535 $494 $535 $500 16,460 16,560 $539 $498 $539 $503 16,560 16,660 $542 $501 $542 $507 16,660 16,760 $546 $505 $546 $510 16,760 16,860 $549 $508 $549 $514 16,860 16,960 $553 $512 $553 $517 16,960 17,060 $556 $515 $556 $521 17,060 17,160 $560 $519 $560 $524 17,160 17,260 $563 $522 $563 $528 17,260 17,360 $567 $526 $567 $531 17,360 17,460 $570 $529 $570 $535 17,460 17,560 $574 $533 $574 $538 17,560 17,660 $577 $536 $577 $542 17,660 17,760 $581 $540 $581 $545 17,760 17,860 $584 $543 $584 $549 17,860 17,960 $588 $547 $588 $552 17,960 18,060 $591 $550 $591 $556 18,060 18,160 $595 $554 $595 $559 18,160 18,260 $598 $557 $598 $563 18,260 18,360 $602 $561 $602 $566 18,360 18,460 $605 $564 $605 $570 18,460 18,560 $609 $568 $609 $573 18,560 18,660 $612 $571 $612 $577 18,660 18,760 $616 $575 $616 $580 18,760 18,860 $619 $578 $619 $584 18,860 18,960 $623 $582 $623 $587 18,960 19,060 $626 $585 $626 $591 19,060 19,160 $630 $589 $630 $594 19,160 19,260 $633 $592 $633 $598 19,260 19,360 $637 $596 $637 $601 19,360 19,460 $640 $599 $640 $605 19,460 19,560 $644 $603 $644 $608 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 1060 $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 $94 $94 $94 $94 3,860 3,960 $96 $96 $96 $96 3,960 4,060 $100 $99 $100 $99 4,060 4,160 $103 $101 $103 $101 4,160 4,260 $107 $104 $107 $104 4,260 4,360 $110 $106 $110 $106 4,360 4,460 $114 $108 $114 $108 4,460 4,560 $117 $111 $117 $111 4,560 4,660 $121 $113 $121 $113 4,660 4,760 $124 $116 $124 $116 4,760 4,860 $128 $118 $128 $118 4,860 4,960 $131 $121 $131 $121 4,960 5,060 $135 $123 $135 $123 5,060 5,160 $138 $126 $138 $126 5,160 5,260 $142 $128 $142 $128 5,260 5,360 $145 $131 $145 $131 5,360 5,460 $149 $133 $149 $133 5,460 5,560 $152 $136 $152 $136 5,560 5,660 $156 $138 $156 $138 5,660 5,760 $159 $140 $159 $140 5,760 5,860 $163 $143 $163 $143 5,860 5,960 $166 $145 $166 $145 5,960 6,060 $170 $148 $170 $148 6,060 6,160 $174 $150 $174 $150 6,160 6,260 $177 $153 $177 $153 6,260 6,360 $181 $155 $181 $155 6,360 6,460 $184 $158 $184 $158 6,460 6,560 $188 $160 $188 $160

2024 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 — 19,560 19,660 $647 $607 $647 $612 19,660 19,760 $651 $610 $651 $615 19,760 19,860 $654 $614 $654 $619 19,860 19,960 $658 $617 $658 $623 19,960 20,060 $661 $621 $661 $626 20,060 20,160 $665 $624 $665 $630 20,160 20,260 $668 $628 $668 $633 20,260 20,360 $672 $631 $672 $637 20,360 20,460 $675 $635 $675 $640 20,460 20,560 $679 $638 $679 $644 20,560 20,660 $682 $642 $682 $647 20,660 20,760 $686 $645 $686 $651 20,760 20,860 $689 $649 $689 $654 20,860 20,960 $693 $652 $693 $658 20,960 21,060 $697 $656 $697 $661 21,060 21,160 $700 $659 $700 $665 21,160 21,260 $704 $663 $704 $668 21,260 21,360 $707 $666 $707 $672 21,360 21,460 $711 $670 $711 $675 21,460 21,560 $714 $673 $714 $679 21,560 21,660 $718 $677 $718 $682 21,660 21,760 $721 $680 $721 $686 21,760 21,860 $725 $684 $725 $689 21,860 21,960 $728 $687 $728 $693 21,960 22,060 $732 $691 $732 $696 22,060 22,160 $735 $694 $735 $700 22,160 22,260 $739 $698 $739 $703 22,260 22,360 $742 $701 $742 $707 22,360 22,460 $746 $705 $746 $710 22,460 22,560 $749 $708 $749 $714 22,560 22,660 $753 $712 $753 $717 22,660 22,760 $756 $715 $756 $721 22,760 22,860 $760 $719 $760 $724 22,860 22,960 $763 $722 $763 $728 22,960 23,060 $767 $726 $767 $731 23,060 23,160 $770 $729 $770 $735 23,160 23,260 $774 $733 $774 $738 23,260 23,360 $777 $736 $777 $742 23,360 23,460 $781 $740 $781 $745 23,460 23,560 $786 $743 $786 $749 23,560 23,660 $791 $747 $791 $752 23,660 23,760 $796 $750 $796 $756 23,760 23,860 $801 $754 $801 $759 23,860 23,960 $806 $757 $806 $763 23,960 24,060 $811 $761 $811 $766 24,060 24,160 $816 $764 $816 $770 24,160 24,260 $821 $768 $821 $773 24,260 24,360 $826 $771 $826 $777 24,360 24,460 $831 $775 $831 $780 24,460 24,560 $836 $779 $836 $784 24,560 24,660 $841 $782 $841 $787 24,660 24,760 $846 $786 $846 $791 24,760 24,860 $851 $789 $851 $794 24,860 24,960 $856 $793 $856 $798 24,960 25,060 $862 $796 $862 $802 25,060 25,160 $867 $800 $867 $805 25,160 25,260 $872 $803 $872 $809 25,260 25,360 $877 $807 $877 $812 25,360 25,460 $882 $810 $882 $816 25,460 25,560 $887 $814 $887 $819 25,560 25,660 $892 $817 $892 $823 25,660 25,760 $897 $821 $897 $826 25,760 25,860 $902 $824 $902 $830 25,860 25,960 $907 $828 $907 $833 25,960 26,060 $912 $831 $912 $837 26,060 26,160 $917 $835 $917 $840 26,160 26,260 $922 $838 $922 $844 26,260 26,360 $927 $842 $927 $847 26,360 26,460 $932 $845 $932 $851 26,460 26,560 $937 $849 $937 $854 26,560 26,660 $942 $852 $942 $858 26,660 26,760 $947 $856 $947 $861 26,760 26,860 $952 $859 $952 $865 26,860 26,960 $957 $863 $957 $868 26,960 27,060 $962 $866 $962 $872 27,060 27,160 $967 $870 $967 $875 27,160 27,260 $972 $873 $972 $879 27,260 27,360 $977 $877 $977 $882 27,360 27,460 $982 $880 $982 $886 27,460 27,560 $987 $884 $987 $889 27,560 27,660 $992 $887 $992 $893 27,660 27,760 $997 $891 $997 $896 27,760 27,860 $1,002 $894 $1,002 $900 27,860 27,960 $1,007 $898 $1,007 $903 27,960 28,060 $1,012 $901 $1,012 $907 28,060 28,160 $1,017 $905 $1,017 $910 28,160 28,260 $1,022 $908 $1,022 $914 28,260 28,360 $1,027 $912 $1,027 $917 28,360 28,460 $1,032 $915 $1,032 $921 28,460 28,560 $1,037 $919 $1,037 $924 28,560 28,660 $1,042 $922 $1,042 $928 28,660 28,760 $1,047 $926 $1,047 $931 28,760 28,860 $1,052 $929 $1,052 $935 28,860 28,960 $1,057 $933 $1,057 $938 28,960 29,060 $1,062 $936 $1,062 $942 29,060 29,160 $1,067 $940 $1,067 $945 29,160 29,260 $1,072 $943 $1,072 $949 29,260 29,360 $1,077 $947 $1,077 $952 29,360 29,460 $1,082 $950 $1,082 $956 29,460 29,560 $1,087 $954 $1,087 $959

29,560 29,660 $1,092 $958 $1,092 $963 29,660 29,760 $1,097 $961 $1,097 $966 29,760 29,860 $1,102 $965 $1,102 $970 29,860 29,960 $1,107 $968 $1,107 $974 29,960 30,060 $1,112 $972 $1,112 $977 30,060 30,160 $1,117 $975 $1,117 $981 30,160 30,260 $1,122 $979 $1,122 $984 30,260 30,360 $1,127 $982 $1,127 $988 30,360 30,460 $1,132 $986 $1,132 $991 30,460 30,560 $1,137 $989 $1,137 $995 30,560 30,660 $1,142 $993 $1,142 $998 30,660 30,760 $1,147 $996 $1,147 $1,002 30,760 30,860 $1,152 $1,000 $1,152 $1,005 30,860 30,960 $1,157 $1,003 $1,157 $1,009 30,960 31,060 $1,162 $1,007 $1,162 $1,012 31,060 31,160 $1,167 $1,010 $1,167 $1,016 31,160 31,260 $1,172 $1,014 $1,172 $1,019 31,260 31,360 $1,177 $1,017 $1,177 $1,023 31,360 31,460 $1,182 $1,021 $1,182 $1,026 31,460 31,560 $1,187 $1,024 $1,187 $1,030 31,560 31,660 $1,192 $1,028 $1,192 $1,033 31,660 31,760 $1,197 $1,031 $1,197 $1,037 31,760 31,860 $1,202 $1,035 $1,202 $1,040 31,860 31,960 $1,207 $1,038 $1,207 $1,044 31,960 32,060 $1,212 $1,042 $1,212 $1,047 32,060 32,160 $1,217 $1,045 $1,217 $1,051 32,160 32,260 $1,222 $1,049 $1,222 $1,054 32,260 32,360 $1,227 $1,052 $1,227 $1,058 32,360 32,460 $1,232 $1,056 $1,232 $1,061 32,460 32,560 $1,237 $1,059 $1,237 $1,065 32,560 32,660 $1,242 $1,063 $1,242 $1,068 32,660 32,760 $1,247 $1,066 $1,247 $1,072 32,760 32,860 $1,252 $1,070 $1,252 $1,075 32,860 32,960 $1,257 $1,073 $1,257 $1,079 32,960 33,060 $1,262 $1,077 $1,262 $1,082 33,060 33,160 $1,267 $1,080 $1,267 $1,086 33,160 33,260 $1,272 $1,084 $1,272 $1,089 33,260 33,360 $1,277 $1,087 $1,277 $1,093 33,360 33,460 $1,282 $1,091 $1,282 $1,096 33,460 33,560 $1,287 $1,094 $1,287 $1,100 33,560 33,660 $1,292 $1,098 $1,292 $1,103 33,660 33,760 $1,297 $1,101 $1,297 $1,107 33,760 33,860 $1,302 $1,105 $1,302 $1,110 33,860 33,960 $1,307 $1,108 $1,307 $1,114 33,960 34,060 $1,312 $1,112 $1,312 $1,117 34,060 34,160 $1,317 $1,115 $1,317 $1,121 34,160 34,260 $1,322 $1,119 $1,322 $1,124 34,260 34,360 $1,327 $1,122 $1,327 $1,128 34,360 34,460 $1,332 $1,126 $1,332 $1,131 34,460 34,560 $1,337 $1,130 $1,337 $1,135 34,560 34,660 $1,342 $1,133 $1,342 $1,138 34,660 34,760 $1,347 $1,137 $1,347 $1,142 34,760 34,860 $1,352 $1,140 $1,352 $1,145 34,860 34,960 $1,357 $1,144 $1,357 $1,149 34,960 35,060 $1,363 $1,147 $1,363 $1,153 35,060 35,160 $1,368 $1,151 $1,368 $1,156 35,160 35,260 $1,373 $1,154 $1,373 $1,160 35,260 35,360 $1,378 $1,158 $1,378 $1,163 35,360 35,460 $1,383 $1,161 $1,383 $1,167 35,460 35,560 $1,388 $1,165 $1,388 $1,170 35,560 35,660 $1,393 $1,168 $1,393 $1,174 35,660 35,760 $1,398 $1,172 $1,398 $1,177 35,760 35,860 $1,403 $1,175 $1,403 $1,181 35,860 35,960 $1,408 $1,179 $1,408 $1,184 35,960 36,060 $1,413 $1,182 $1,413 $1,188 36,060 36,160 $1,418 $1,186 $1,418 $1,191 36,160 36,260 $1,423 $1,189 $1,423 $1,195 36,260 36,360 $1,428 $1,193 $1,428 $1,198 36,360 36,460 $1,433 $1,196 $1,433 $1,202

36,460 36,560 $1,438 $1,200 $1,438 $1,205 36,560 36,660 $1,443 $1,203 $1,443 $1,209 36,660 36,760 $1,448 $1,207 $1,448 $1,212 36,760 36,860 $1,453 $1,210 $1,453 $1,216 36,860 36,960 $1,458 $1,214 $1,458 $1,219 36,960 37,060 $1,463 $1,217 $1,463 $1,223 37,060 37,160 $1,468 $1,221 $1,468 $1,226 37,160 37,260 $1,473 $1,224 $1,473 $1,230 37,260 37,360 $1,478 $1,228 $1,478 $1,233 37,360 37,460 $1,483 $1,231 $1,483 $1,237 37,460 37,560 $1,488 $1,235 $1,488 $1,242 37,560 37,660 $1,493 $1,238 $1,493 $1,247 37,660 37,760 $1,498 $1,242 $1,498 $1,252 37,760 37,860 $1,504 $1,245 $1,504 $1,257 37,860 37,960 $1,510 $1,249 $1,510 $1,262 37,960 38,060 $1,516 $1,252 $1,516 $1,267 38,060 38,160 $1,521 $1,256 $1,521 $1,272 38,160 38,260 $1,527 $1,259 $1,527 $1,277 38,260 38,360 $1,533 $1,263 $1,533 $1,282 38,360 38,460 $1,539 $1,266 $1,539 $1,287 38,460 38,560 $1,545 $1,270 $1,545 $1,292 38,560 38,660 $1,551 $1,273 $1,551 $1,297 38,660 38,760 $1,557 $1,277 $1,557 $1,302 38,760 38,860 $1,562 $1,280 $1,562 $1,307 38,860 38,960 $1,568 $1,284 $1,568 $1,312 38,960 39,060 $1,574 $1,287 $1,574 $1,317 39,060 39,160 $1,580 $1,291 $1,580 $1,322 39,160 39,260 $1,586 $1,294 $1,586 $1,327 39,260 39,360 $1,592 $1,298 $1,592 $1,332 39,360 39,460 $1,597 $1,301 $1,597 $1,337 39,460 39,560 $1,603 $1,305 $1,603 $1,342 39,560 39,660 $1,609 $1,309 $1,609 $1,347 39,660 39,760 $1,615 $1,312 $1,615 $1,352 39,760 39,860 $1,621 $1,316 $1,621 $1,357 39,860 39,960 $1,627 $1,319 $1,627 $1,362 39,960 40,060 $1,632 $1,323 $1,632 $1,367 40,060 40,160 $1,638 $1,326 $1,638 $1,372 40,160 40,260 $1,644 $1,330 $1,644 $1,377 33,360 26,460 19,560 40 revenue.nebraska.gov 22,660 29,560 36,460

2024 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 — 41 revenue.nebraska.gov 47,160 47,260 $2,053 $1,582 $2,053 $1,728 47,260 47,360 $2,059 $1,587 $2,059 $1,733 47,360 47,460 $2,065 $1,592 $2,065 $1,738 47,460 47,560 $2,070 $1,597 $2,070 $1,743 47,560 47,660 $2,076 $1,602 $2,076 $1,748 47,660 47,760 $2,082 $1,607 $2,082 $1,753 47,760 47,860 $2,088 $1,612 $2,088 $1,758 47,860 47,960 $2,094 $1,617 $2,094 $1,763 47,960 48,060 $2,100 $1,622 $2,100 $1,768 48,060 48,160 $2,105 $1,627 $2,105 $1,773 48,160 48,260 $2,111 $1,632 $2,111 $1,778 48,260 48,360 $2,117 $1,637 $2,117 $1,783 48,360 48,460 $2,123 $1,642 $2,123 $1,788 48,460 48,560 $2,129 $1,647 $2,129 $1,793 48,560 48,660 $2,135 $1,652 $2,135 $1,798 48,660 48,760 $2,141 $1,657 $2,141 $1,803 48,760 48,860 $2,146 $1,662 $2,146 $1,808 48,860 48,960 $2,152 $1,667 $2,152 $1,813 48,960 49,060 $2,158 $1,672 $2,158 $1,818 49,060 49,160 $2,164 $1,677 $2,164 $1,823 49,160 49,260 $2,170 $1,682 $2,170 $1,828 49,260 49,360 $2,176 $1,687 $2,176 $1,833 49,360 49,460 $2,181 $1,692 $2,181 $1,838 49,460 49,560 $2,187 $1,697 $2,187 $1,843 49,560 49,660 $2,193 $1,702 $2,193 $1,848 49,660 49,760 $2,199 $1,707 $2,199 $1,853 49,760 49,860 $2,205 $1,712 $2,205 $1,858 49,860 49,960 $2,211 $1,717 $2,211 $1,863 49,960 50,060 $2,216 $1,722 $2,216 $1,868 50,060 50,160 $2,222 $1,727 $2,222 $1,873 50,160 50,260 $2,228 $1,732 $2,228 $1,878

50,260 50,360 $2,234 $1,737 $2,234 $1,883 50,360 50,460 $2,240 $1,742 $2,240 $1,888 50,460 50,560 $2,246 $1,747 $2,246 $1,893 50,560 50,660 $2,251 $1,752 $2,251 $1,898 50,660 50,760 $2,257 $1,757 $2,257 $1,903 50,760 50,860 $2,263 $1,762 $2,263 $1,908 50,860 50,960 $2,269 $1,767 $2,269 $1,913 50,960 51,060 $2,275 $1,772 $2,275 $1,918 51,060 51,160 $2,281 $1,777 $2,281 $1,923 51,160 51,260 $2,287 $1,782 $2,287 $1,928 51,260 51,360 $2,292 $1,787 $2,292 $1,933 51,360 51,460 $2,298 $1,792 $2,298 $1,938 51,460 51,560 $2,304 $1,797 $2,304 $1,943 51,560 51,660 $2,310 $1,802 $2,310 $1,948 51,660 51,760 $2,316 $1,807 $2,316 $1,953 51,760 51,860 $2,322 $1,812 $2,322 $1,958 51,860 51,960 $2,327 $1,817 $2,327 $1,963 51,960 52,060 $2,333 $1,823 $2,333 $1,968 52,060 52,160 $2,339 $1,828 $2,339 $1,973 52,160 52,260 $2,345 $1,833 $2,345 $1,978 52,260 52,360 $2,351 $1,838 $2,351 $1,983 52,360 52,460 $2,357 $1,843 $2,357 $1,988 52,460 52,560 $2,362 $1,848 $2,362 $1,993 52,560 52,660 $2,368 $1,853 $2,368 $1,998 52,660 52,760 $2,374 $1,858 $2,374 $2,003 52,760 52,860 $2,380 $1,863 $2,380 $2,008 52,860 52,960 $2,386 $1,868 $2,386 $2,013 52,960 53,060 $2,392 $1,873 $2,392 $2,018 53,060 53,160 $2,397 $1,878 $2,397 $2,023 53,160 53,260 $2,403 $1,883 $2,403 $2,028 53,260 53,360 $2,409 $1,888 $2,409 $2,033 53,360 53,460 $2,415 $1,893 $2,415 $2,039 53,460 53,560 $2,421 $1,898 $2,421 $2,044 53,560 53,660 $2,427 $1,903 $2,427 $2,049 53,660 53,760 $2,433 $1,908 $2,433 $2,054 53,760 53,860 $2,438 $1,913 $2,438 $2,059 53,860 53,960 $2,444 $1,918 $2,444 $2,064 53,960 54,060 $2,450 $1,923 $2,450 $2,069 54,060 54,160 $2,456 $1,928 $2,456 $2,074 54,160 54,260 $2,462 $1,933 $2,462 $2,079 54,260 54,360 $2,468 $1,938 $2,468 $2,084 54,360 54,460 $2,473 $1,943 $2,473 $2,089 54,460 54,560 $2,479 $1,948 $2,479 $2,094 54,560 54,660 $2,485 $1,953 $2,485 $2,099 54,660 54,760 $2,491 $1,958 $2,491 $2,104 54,760 54,860 $2,497 $1,963 $2,497 $2,109 54,860 54,960 $2,503 $1,968 $2,503 $2,114 54,960 55,060 $2,508 $1,973 $2,508 $2,119 55,060 55,160 $2,514 $1,978 $2,514 $2,124 55,160 55,260 $2,520 $1,983 $2,520 $2,129 55,260 55,360 $2,526 $1,988 $2,526 $2,134 55,360 55,460 $2,532 $1,993 $2,532 $2,139 55,460 55,560 $2,538 $1,998 $2,538 $2,144 55,560 55,660 $2,543 $2,003 $2,543 $2,149 55,660 55,760 $2,549 $2,008 $2,549 $2,154 55,760 55,860 $2,555 $2,013 $2,555 $2,159 55,860 55,960 $2,561 $2,018 $2,561 $2,164 55,960 56,060 $2,567 $2,023 $2,567 $2,170 56,060 56,160 $2,573 $2,028 $2,573 $2,176 56,160 56,260 $2,579 $2,033 $2,579 $2,182 56,260 56,360 $2,584 $2,038 $2,584 $2,188 56,360 56,460 $2,590 $2,043 $2,590 $2,193 56,460 56,560 $2,596 $2,048 $2,596 $2,199 56,560 56,660 $2,602 $2,053 $2,602 $2,205 56,660 56,760 $2,608 $2,058 $2,608 $2,211 56,760 56,860 $2,614 $2,063 $2,614 $2,217 56,860 56,960 $2,619 $2,068 $2,619 $2,223 56,960 57,060 $2,625 $2,073 $2,625 $2,228 57,060 57,160 $2,631 $2,078 $2,631 $2,234 57,160 57,260 $2,637 $2,083 $2,637 $2,240 57,260 57,360 $2,643 $2,088 $2,643 $2,246 57,360 57,460 $2,649 $2,093 $2,649 $2,252 57,460 57,560 $2,654 $2,098 $2,654 $2,258 57,560 57,660 $2,660 $2,103 $2,660 $2,264 57,660 57,760 $2,666 $2,108 $2,666 $2,269 57,760 57,860 $2,672 $2,113 $2,672 $2,275 57,860 57,960 $2,678 $2,118 $2,678 $2,281 57,960 58,060 $2,684 $2,123 $2,684 $2,287 58,060 58,160 $2,689 $2,128 $2,689 $2,293 58,160 58,260 $2,695 $2,133 $2,695 $2,299 58,260 58,360 $2,701 $2,138 $2,701 $2,304 58,360 58,460 $2,707 $2,143 $2,707 $2,310 58,460 58,560 $2,713 $2,148 $2,713 $2,316 58,560 58,660 $2,719 $2,153 $2,719 $2,322 58,660 58,760 $2,725 $2,158 $2,725 $2,328 58,760 58,860 $2,730 $2,163 $2,730 $2,334 58,860 58,960 $2,736 $2,168 $2,736 $2,339 58,960 59,060 $2,742 $2,173 $2,742 $2,345 59,060 59,160 $2,748 $2,178 $2,748 $2,351 59,160 59,260 $2,754 $2,183 $2,754 $2,357 59,260 59,360 $2,760 $2,188 $2,760 $2,363 59,360 59,460 $2,765 $2,193 $2,765 $2,369 59,460 59,560 $2,771 $2,198 $2,771 $2,374 59,560 59,660 $2,777 $2,203 $2,777 $2,380 59,660 59,760 $2,783 $2,208 $2,783 $2,386 59,760 59,860 $2,789 $2,213 $2,789 $2,392 59,860 59,960 $2,795 $2,218 $2,795 $2,398 59,960 60,060 $2,800 $2,223 $2,800 $2,404 60,060 60,160 $2,806 $2,228 $2,806 $2,410 60,160 60,260 $2,812 $2,233 $2,812 $2,415 60,260 60,360 $2,818 $2,238 $2,818 $2,421 60,360 60,460 $2,824 $2,243 $2,824 $2,427 60,460 60,560 $2,830 $2,248 $2,830 $2,433 60,560 60,660 $2,835 $2,253 $2,835 $2,439 60,660 60,760 $2,841 $2,258 $2,841 $2,445 60,760 60,860 $2,847 $2,263 $2,847 $2,450 60,860 60,960 $2,853 $2,268 $2,853 $2,456 40,260 40,360 $1,650 $1,333 $1,650 $1,382 40,360 40,460 $1,656 $1,337 $1,656 $1,387 40,460 40,560 $1,662 $1,340 $1,662 $1,392 40,560 40,660 $1,667 $1,344 $1,667 $1,397 40,660 40,760 $1,673 $1,347 $1,673 $1,402 40,760 40,860 $1,679 $1,351 $1,679 $1,407 40,860 40,960 $1,685 $1,354 $1,685 $1,412 40,960 41,060 $1,691 $1,358 $1,691 $1,417 41,060 41,160 $1,697 $1,361 $1,697 $1,422 41,160 41,260 $1,703 $1,365 $1,703 $1,427 41,260 41,360 $1,708 $1,368 $1,708 $1,432 41,360 41,460 $1,714 $1,372 $1,714 $1,437 41,460 41,560 $1,720 $1,375 $1,720 $1,442 41,560 41,660 $1,726 $1,379 $1,726 $1,447 41,660 41,760 $1,732 $1,382 $1,732 $1,452 41,760 41,860 $1,738 $1,386 $1,738 $1,457 41,860 41,960 $1,743 $1,389 $1,743 $1,462 41,960 42,060 $1,749 $1,393 $1,749 $1,467 42,060 42,160 $1,755 $1,396 $1,755 $1,472 42,160 42,260 $1,761 $1,400 $1,761 $1,477 42,260 42,360 $1,767 $1,403 $1,767 $1,482 42,360 42,460 $1,773 $1,407 $1,773 $1,487 42,460 42,560 $1,778 $1,410 $1,778 $1,492 42,560 42,660 $1,784 $1,414 $1,784 $1,497 42,660 42,760 $1,790 $1,417 $1,790 $1,502 42,760 42,860 $1,796 $1,421 $1,796 $1,507 42,860 42,960 $1,802 $1,424 $1,802 $1,512 42,960 43,060 $1,808 $1,428 $1,808 $1,517 43,060 43,160 $1,813 $1,431 $1,813 $1,522 43,160 43,260 $1,819 $1,435 $1,819 $1,527 43,260 43,360 $1,825 $1,438 $1,825 $1,532

43,360 43,460 $1,831 $1,442 $1,831 $1,538 43,460 43,560 $1,837 $1,445 $1,837 $1,543 43,560 43,660 $1,843 $1,449 $1,843 $1,548 43,660 43,760 $1,849 $1,452 $1,849 $1,553 43,760 43,860 $1,854 $1,456 $1,854 $1,558 43,860 43,960 $1,860 $1,459 $1,860 $1,563 43,960 44,060 $1,866 $1,463 $1,866 $1,568 44,060 44,160 $1,872 $1,466 $1,872 $1,573 44,160 44,260 $1,878 $1,470 $1,878 $1,578 44,260 44,360 $1,884 $1,473 $1,884 $1,583 44,360 44,460 $1,889 $1,477 $1,889 $1,588 44,460 44,560 $1,895 $1,481 $1,895 $1,593 44,560 44,660 $1,901 $1,484 $1,901 $1,598 44,660 44,760 $1,907 $1,488 $1,907 $1,603 44,760 44,860 $1,913 $1,491 $1,913 $1,608 44,860 44,960 $1,919 $1,495 $1,919 $1,613 44,960 45,060 $1,924 $1,498 $1,924 $1,618 45,060 45,160 $1,930 $1,502 $1,930 $1,623 45,160 45,260 $1,936 $1,505 $1,936 $1,628 45,260 45,360 $1,942 $1,509 $1,942 $1,633 45,360 45,460 $1,948 $1,512 $1,948 $1,638 45,460 45,560 $1,954 $1,516 $1,954 $1,643 45,560 45,660 $1,959 $1,519 $1,959 $1,648 45,660 45,760 $1,965 $1,523 $1,965 $1,653 45,760 45,860 $1,971 $1,526 $1,971 $1,658 45,860 45,960 $1,977 $1,530 $1,977 $1,663 45,960 46,060 $1,983 $1,533 $1,983 $1,668 46,060 46,160 $1,989 $1,537 $1,989 $1,673 46,160 46,260 $1,995 $1,540 $1,995 $1,678 46,260 46,360 $2,000 $1,544 $2,000 $1,683 46,360 46,460 $2,006 $1,547 $2,006 $1,688 46,460 46,560 $2,012 $1,551 $2,012 $1,693 46,560 46,660 $2,018 $1,554 $2,018 $1,698 46,660 46,760 $2,024 $1,558 $2,024 $1,703 46,760 46,860 $2,030 $1,562 $2,030 $1,708 46,860 46,960 $2,035 $1,567 $2,035 $1,713 46,960 47,060 $2,041 $1,572 $2,041 $1,718 47,060 47,160 $2,047 $1,577 $2,047 $1,723 54,060 47,160 40,260 57,160 50,260 43,360

42 revenue.nebraska.gov 2024 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 — 70,560 60,960 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 — 65,760 60,960 61,060 $2,859 $2,273 $2,859 $2,462 61,060 61,160 $2,865 $2,278 $2,865 $2,468 61,160 61,260 $2,871 $2,283 $2,871 $2,474 61,260 61,360 $2,876 $2,288 $2,876 $2,480 61,360 61,460 $2,882 $2,293 $2,882 $2,485 61,460 61,560 $2,888 $2,298 $2,888 $2,491 61,560 61,660 $2,894 $2,303 $2,894 $2,497 61,660 61,760 $2,900 $2,308 $2,900 $2,503 61,760 61,860 $2,906 $2,313 $2,906 $2,509 61,860 61,960 $2,911 $2,318 $2,911 $2,515 61,960 62,060 $2,917 $2,324 $2,917 $2,520 62,060 62,160 $2,923 $2,329 $2,923 $2,526 62,160 62,260 $2,929 $2,334 $2,929 $2,532 62,260 62,360 $2,935 $2,339 $2,935 $2,538 62,360 62,460 $2,941 $2,344 $2,941 $2,544 62,460 62,560 $2,946 $2,349 $2,946 $2,550 62,560 62,660 $2,952 $2,354 $2,952 $2,556 62,660 62,760 $2,958 $2,359 $2,958 $2,561 62,760 62,860 $2,964 $2,364 $2,964 $2,567 62,860 62,960 $2,970 $2,369 $2,970 $2,573 62,960 63,060 $2,976 $2,374 $2,976 $2,579 63,060 63,160 $2,981 $2,379 $2,981 $2,585 63,160 63,260 $2,987 $2,384 $2,987 $2,591 63,260 63,360 $2,993 $2,389 $2,993 $2,596 63,360 63,460 $2,999 $2,394 $2,999 $2,602 63,460 63,560 $3,005 $2,399 $3,005 $2,608 63,560 63,660 $3,011 $2,404 $3,011 $2,614 63,660 63,760 $3,017 $2,409 $3,017 $2,620 63,760 63,860 $3,022 $2,414 $3,022 $2,626 63,860 63,960 $3,028 $2,419 $3,028 $2,631 63,960 64,060 $3,034 $2,424 $3,034 $2,637 64,060 64,160 $3,040 $2,429 $3,040 $2,643 64,160 64,260 $3,046 $2,434 $3,046 $2,649 64,260 64,360 $3,052 $2,439 $3,052 $2,655 64,360 64,460 $3,057 $2,444 $3,057 $2,661 64,460 64,560 $3,063 $2,449 $3,063 $2,666 64,560 64,660 $3,069 $2,454 $3,069 $2,672 64,660 64,760 $3,075 $2,459 $3,075 $2,678 64,760 64,860 $3,081 $2,464 $3,081 $2,684 64,860 64,960 $3,087 $2,469 $3,087 $2,690 64,960 65,060 $3,092 $2,474 $3,092 $2,696 65,060 65,160 $3,098 $2,479 $3,098 $2,702 65,160 65,260 $3,104 $2,484 $3,104 $2,707 65,260 65,360 $3,110 $2,489 $3,110 $2,713 65,360 65,460 $3,116 $2,494 $3,116 $2,719 65,460 65,560 $3,122 $2,499 $3,122 $2,725 65,560 65,660 $3,127 $2,504 $3,127 $2,731 65,660 65,760 $3,133 $2,509 $3,133 $2,737 65,760 65,860 $3,139 $2,514 $3,139 $2,742 65,860 65,960 $3,145 $2,519 $3,145 $2,748 65,960 66,060 $3,151 $2,524 $3,151 $2,754 66,060 66,160 $3,157 $2,529 $3,157 $2,760 66,160 66,260 $3,163 $2,534 $3,163 $2,766 66,260 66,360 $3,168 $2,539 $3,168 $2,772 66,360 66,460 $3,174 $2,544 $3,174 $2,777 66,460 66,560 $3,180 $2,549 $3,180 $2,783 66,560 66,660 $3,186 $2,554 $3,186 $2,789 66,660 66,760 $3,192 $2,559 $3,192 $2,795 66,760 66,860 $3,198 $2,564 $3,198 $2,801 66,860 66,960 $3,203 $2,569 $3,203 $2,807 66,960 67,060 $3,209 $2,574 $3,209 $2,812 67,060 67,160 $3,215 $2,579 $3,215 $2,818 67,160 67,260 $3,221 $2,584 $3,221 $2,824 67,260 67,360 $3,227 $2,589 $3,227 $2,830 67,360 67,460 $3,233 $2,594 $3,233 $2,836 67,460 67,560 $3,238 $2,599 $3,238 $2,842 67,560 67,660 $3,244 $2,604 $3,244 $2,848 67,660 67,760 $3,250 $2,609 $3,250 $2,853 67,760 67,860 $3,256 $2,614 $3,256 $2,859 67,860 67,960 $3,262 $2,619 $3,262 $2,865 67,960 68,060 $3,268 $2,624 $3,268 $2,871 68,060 68,160 $3,273 $2,629 $3,273 $2,877 68,160 68,260 $3,279 $2,634 $3,279 $2,883 68,260 68,360 $3,285 $2,639 $3,285 $2,888 68,360 68,460 $3,291 $2,644 $3,291 $2,894 68,460 68,560 $3,297 $2,649 $3,297 $2,900 68,560 68,660 $3,303 $2,654 $3,303 $2,906 68,660 68,760 $3,309 $2,659 $3,309 $2,912 68,760 68,860 $3,314 $2,664 $3,314 $2,918 68,860 68,960 $3,320 $2,669 $3,320 $2,923 68,960 69,060 $3,326 $2,674 $3,326 $2,929 69,060 69,160 $3,332 $2,679 $3,332 $2,935 69,160 69,260 $3,338 $2,684 $3,338 $2,941 69,260 69,360 $3,344 $2,689 $3,344 $2,947 69,360 69,460 $3,349 $2,694 $3,349 $2,953 69,460 69,560 $3,355 $2,699 $3,355 $2,958 69,560 69,660 $3,361 $2,704 $3,361 $2,964 69,660 69,760 $3,367 $2,709 $3,367 $2,970 69,760 69,860 $3,373 $2,714 $3,373 $2,976 69,860 69,960 $3,379 $2,719 $3,379 $2,982 69,960 70,060 $3,384 $2,724 $3,384 $2,988 70,060 70,160 $3,390 $2,729 $3,390 $2,994 70,160 70,260 $3,396 $2,734 $3,396 $2,999 70,260 70,360 $3,402 $2,739 $3,402 $3,005 70,360 70,460 $3,408 $2,744 $3,408 $3,011 70,460 70,560 $3,414 $2,749 $3,414 $3,017 70,560 70,660 $3,419 $2,754 $3,419 $3,023 70,660 70,760 $3,425 $2,759 $3,425 $3,029 70,760 70,860 $3,431 $2,764 $3,431 $3,034 70,860 70,960 $3,437 $2,769 $3,437 $3,040 70,960 71,060 $3,443 $2,774 $3,443 $3,046 71,060 71,160 $3,449 $2,779 $3,449 $3,052 71,160 71,260 $3,455 $2,784 $3,455 $3,058 71,260 71,360 $3,460 $2,789 $3,460 $3,064 71,360 71,460 $3,466 $2,794 $3,466 $3,069 71,460 71,560 $3,472 $2,799 $3,472 $3,075 71,560 71,660 $3,478 $2,804 $3,478 $3,081 71,660 71,760 $3,484 $2,809 $3,484 $3,087 71,760 71,860 $3,490 $2,814 $3,490 $3,093 71,860 71,960 $3,495 $2,819 $3,495 $3,099 71,960 72,060 $3,501 $2,825 $3,501 $3,104 72,060 72,160 $3,507 $2,830 $3,507 $3,110 72,160 72,260 $3,513 $2,835 $3,513 $3,116 72,260 72,360 $3,519 $2,840 $3,519 $3,122 72,360 72,460 $3,525 $2,845 $3,525 $3,128 72,460 72,560 $3,530 $2,850 $3,530 $3,134 72,560 72,660 $3,536 $2,855 $3,536 $3,140 72,660 72,760 $3,542 $2,860 $3,542 $3,145 72,760 72,860 $3,548 $2,865 $3,548 $3,151 72,860 72,960 $3,554 $2,870 $3,554 $3,157 72,960 73,060 $3,560 $2,875 $3,560 $3,163 73,060 73,160 $3,565 $2,880 $3,565 $3,169 73,160 73,260 $3,571 $2,885 $3,571 $3,175 73,260 73,360 $3,577 $2,890 $3,577 $3,180 73,360 73,460 $3,583 $2,895 $3,583 $3,186 73,460 73,560 $3,589 $2,900 $3,589 $3,192 73,560 73,660 $3,595 $2,905 $3,595 $3,198 73,660 73,760 $3,601 $2,910 $3,601 $3,204 73,760 73,860 $3,606 $2,915 $3,606 $3,210 73,860 73,960 $3,612 $2,920 $3,612 $3,215 73,960 74,060 $3,618 $2,925 $3,618 $3,221 74,060 74,160 $3,624 $2,930 $3,624 $3,227 74,160 74,260 $3,630 $2,935 $3,630 $3,233 74,260 74,360 $3,636 $2,940 $3,636 $3,239 74,360 74,460 $3,641 $2,945 $3,641 $3,245 74,460 74,560 $3,647 $2,950 $3,647 $3,250 74,560 74,660 $3,653 $2,955 $3,653 $3,256 74,660 74,760 $3,659 $2,960 $3,659 $3,262 74,760 74,860 $3,665 $2,965 $3,665 $3,268 74,860 74,960 $3,671 $2,970 $3,671 $3,274 74,960 75,060 $3,676 $2,975 $3,676 $3,280 75,060 75,160 $3,682 $2,980 $3,682 $3,286 75,160 75,260 $3,688 $2,985 $3,688 $3,291 75,260 75,360 $3,694 $2,990 $3,694 $3,297 *A qualifying surviving spouse must also use this column. Over $75,360 • Use the following worksheet if your Nebraska taxable income is more than the maximum amount included in the 2024 Nebraska Tax Table. The tax table shown above calculates tax to the midpoint of the bracket. The amounts shown below represent tax calculated on $75,360, the endpoint of the bracket. Single Add $3,697 plus 5.84% of the amount over $75,360. __________ Married, filing jointly or qualifying surviving spouse Add $2,993 plus 5.84% of the amount over $75,360. __________ Married, filing separately Add $3,697 plus 5.84% of the amount over $75,360. __________ Head of household Add $3,300 plus 5.84% of the amount over $75,360. __________ 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.) (Your taxable income - $75,360) x .0584 + $3,697 = Your Nebraska tax. (Your taxable income - $75,360) x .0584 + $2,993 = Your Nebraska tax. (Your taxable income - $75,360) x .0584 + $3,697 = Your Nebraska tax. (Your taxable income - $75,360) x .0584 + $3,300 = Your Nebraska tax.

Local Sales and Use Tax Codes and Rates Adams (002) beginning 10/1/2024 1.00% 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) 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) beginning 4/1/2024 1.50 1/1/2024 to 3/31/2024 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) 1.50 Eustis (176) 1.00 Ewing (177) 1.50 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) 0.00 Geneva (198) 2.00 Genoa (199) 2.00 Gering (200) 2.00 Gibbon (201) 1.50 Gordon (206) 1.50 Gothenburg (207) 1.50 Grafton (208) beginning 10/1/2024 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) 1.00 Halsey (222) 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 Kenesaw (270) beginning 10/1/2024 1.50 Kimball (273) beginning 1/1/2024 1.00 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) beginning 10/1/2024 2.00 1/1/2024 to 9/30/2024 1.50 Madison (299) 1.50 Malcolm (302) 1.00 Manley (304) 0.50 Marquette (305) 1.50 Maywood (311) 1.50 McCook (312) 2.00 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) beginning 10/1/2024 1.50 1/1/2024 to 9/30/2024 1.00 Murray (336) 1.00 Nebraska City (339) 1.50 Nehawka (340) 1.00 Neligh (341) 1.00 Nelson (342) beginning 10/1/2024 1.50 1/1/2024 to 9/30/2024 1.00 Newman Grove (346) 1.50 Niobrara (349) 1.00 Norfolk (351) 1.50 North Bend (353) 1.50% North Platte (355) 2.00 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) 1.50 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) 1.50 Sargent (428) 2.00 Schuyler (430) 1.50 Scottsbluff (432) 1.50 Scribner (433) 1.50 Seward (435) 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) 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) 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) 1.50 York (536) 2.00

Jurisdiction Local Rate Jurisdiction Jurisdiction Jurisdiction Local Rate Local Rate 43 revenue.nebraska.gov

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