us-ne/form/individual-income-tax/2026/1040n-es/document-1

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us-ne/form/individual-income-tax/2026/1040n-es/document-1 · Axiom

8-014-2025 Rev. 11-2025 If your Nebraska individual income tax, after allowance of Nebraska personal exemption credits, is expected to exceed withholding and other credits by $500 or more, then estimated income tax payments may be required. Various indexed values for the Nebraska personal exemption credit, Nebraska standard deduction, and other elements of the Nebraska tax calculation are included in this year's changes. You should calculate your estimated tax for 2026 in light of these changes. Taxpayers must ensure that adequate and timely estimated payments are made to avoid underpayment of estimated income tax penalties. 2026 Nebraska Individual Estimated Income Tax Payment Vouchers Included in this Booklet: Form 1040N-ES Electronic payment options are available. See instructions inside. For more information or to use any of our electronic services, go to revenue.nebraska.gov. Sign up for a FREE subscription service at the Nebraska Department of Revenue’s website to get email updates on your topics of interest. 800-742-7474 (NE or IA) or 402-471-5729 e-pay

Instructions Who Must Make Estimated Income Tax Payments. Every resident and nonresident must make estimated income tax payments if their Nebraska income tax, after Nebraska personal exemption credits, is expected to exceed their income tax withholding and other credits by $500 or more. If you are an employee with income tax being withheld from your earnings, you may ask your employer to withhold an additional amount for state income taxes, rather than make these four estimated income tax payments. When to Pay Your Estimated Income Tax. The first payment must be made on or before April 15, 2026, and on later dates as set out below. The estimated tax may be paid in full with the first payment, or in equal installments on or before April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. If the due date falls on a Saturday, Sunday, or legal holiday, taxpayers have until the next business day to make the payment.

• Farmers and Ranchers. If at least two-thirds of your gross income for 2025 or 2026 is derived from farming, ranching, or fishing, you may pay all of your estimated income tax on or before January 15, 2027 and still avoid a penalty for underpayment of estimated income tax. If you file your 2026 Nebraska Individual Income Tax Return, Form 1040N, on or before March 1, 2027, and pay the total income tax due at that time, you do not need to make any estimated income tax payments for 2026.

• Fiscal Year Taxpayers. Fiscal year taxpayers must pay their estimated income tax by the 15th day of the fourth, sixth, and ninth months of the fiscal year, and the first month of the following fiscal year. If the due date falls on a Saturday, Sunday, or legal holiday, taxpayers have until the next business day to make the payment. Distributors and Operators of Cash Devices. In addition to the estimated payment requirements indicated above, effective July 19, 2024, distributors and operators of cash devices must make quarterly income tax payments. This is also separate from the Net Operating Revenue tax that is due quarterly on each individual device. The income tax payments are due January 1st, April 1st, June 1st, and October 1st of each year. The quarterly income tax payments for distributors are based on the distributor’s income tax liability. The quarterly income tax payments for operators are based on the income generated by each cash device. Distributors and operators that are individuals (sole proprietorships or disregarded entities) may submit these payments with a Form 1040N-ES. If you submit both an estimated income tax payment and the quarterly income tax payment together, mark all applicable boxes (Estimated Payment, Payment by Distributor of Cash Device, and Payment by Operator of Cash Device) on the payment voucher. How to Calculate Your Estimated Income Tax Payment. Complete the Estimated Income Tax Worksheet (Worksheet) to compute your 2026 estimated income tax. If line 18 is less than $500, estimated income tax payments are not required, but may still be made. Subtract the amount of any carryover from the 2025 Form 1040N before making your payment. Make appropriate entries in your Record of Estimated Tax Payments. Changes in Estimated Income Tax. If your income increases during the year, you may be required to begin making estimated income tax payments, or increase the amount of your estimated income tax payments at the next due date. If you need to increase the amount of an estimated income tax payment and you have previously scheduled an electronic payment, be sure to cancel and reschedule your payment. You may use the Amended Computation Schedule on page 5 to calculate your amended estimated income tax if your income substantially increases. When making payment by paper check, show the amended estimated income tax on line 1 of the next payment voucher filed. If making payments electronically, do not file a voucher to show the change. How to Pay Your Estimated Income Tax. The Nebraska Department of Revenue (DOR) encourages you to pay electronically. When paying electronically, vouchers are not required. If you are not making electronic payments of estimated income tax, you can download the payment vouchers from our website. Electronic Payment Options 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. Nebraska e-pay. Nebraska e-pay is DOR’s web-based electronic payment system. You enter your payment and bank account information, and choose a date (up to a year in advance) 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. Eligible credit cards include American Express, Discover, MasterCard, and VISA. A convenience fee will be charged to the card used. This fee is paid to the credit card vendor, not the State of Nebraska, and will appear on your credit card statement separately from the tax payment. 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.] 2

Check or Money Order Using the Estimated Income Tax Payment Voucher. 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. You must enter your Social Security number (SSN) and your spouse’s SSN, if applicable, on the payment vouchers where indicated. List the names and SSNs in the same order on the voucher as you list them on your married, filing jointly return. Overpayment Credit From 2025. If you had an overpayment on your 2025 Form 1040N, and elected to apply it to your 2026 estimated income tax, the amount of that overpayment may be applied in full, or in part, to any installment. Taxpayers claiming an overpayment from line 54 of last year’s individual income tax return, Form 1040N, should be aware that an overpayment will be applied first to offset any existing balance due from another tax year. If DOR transfers all or part of an amount requested to be carried over to next year’s estimated income tax payments (current year carryover), a written notice of the offset will be issued. Please contact DOR if you are unsure of your current year carryover amount. Joint Payments. Payments of estimated income tax may be made on a married, filing jointly basis for Nebraska income tax purposes. Married, filing jointly payments may not be made if the spouses are separated under a decree of either divorce or separate maintenance, or if they have different taxable years. If married, filing jointly payments are made, but a married, filing jointly return is not filed for the taxable year, the estimated income tax paid for the year may be divided between spouses. Penalty For Not Paying Enough Estimated Income Tax. A penalty is imposed for underpayment of estimated income tax installments. The penalty is not due if you qualify for any of the exceptions listed on the Individual Underpayment of Estimated Tax, Form 2210N. Each individual who has underpaid estimated income tax must file a Form 2210N with the Form 1040N. The estimated tax is underpaid if the payments (including income tax withholding) are not equal to at least:

1. 90% (66 ⅔% for those engaged in farming, ranching, and fishing) of the income tax liability for the year, after reduction by credits other than income tax withholding or estimated income tax payments;

2. 100% of the income tax shown on the Nebraska return for the full 12‑month preceding tax year, if federal AGI was $150,000 or less; or

3. 110% (the applicable federal percentage) of the preceding year’s income tax reported on a Nebraska return, if 2025 federal AGI was above $150,000. Complete the Nebraska Individual Estimated Income Tax Worksheet on page 4. You may also owe a penalty if estimated income tax payments are not filed in a timely manner. Exceptions to the Penalty. You do not have to pay the penalty if:

1. You had no income tax liability for 2025, you were a U.S. citizen or resident for the entire year, and your 2025 Nebraska income tax return was (or would have been had you been required to file) for a full 12 months;

2. You are a first-time filer for Nebraska income tax purposes; or

3. The total income tax shown on your 2026 Nebraska income tax return minus the amount of income tax you paid through income tax withholding is less than $500. 3

1 Estimated federal adjusted gross income (AGI)................................................................................................ 1 2 Estimated federal itemized deductions (line 17, Federal Form 1040, Schedule A).... 2 3 State and local income taxes (line 5a, Federal Form 1040, Schedule A)................. 3 4 Nebraska itemized deductions (line 2 minus line 3)................................................. 4 5 Nebraska standard deduction:

Single $8,850;

Married, Filing Jointly $17,700;

Head of Household $12,950;

Married, Filing Separately $8,850; or

65 or older and/or blind (see page 5).................................................................... 5 6 Enter the greater of line 4 or line 5.................................................................................................................... 6

7 Estimated Nebraska income before adjustments (line 1 minus line 6)............................................................. 7 8 Estimated Nebraska adjustments increasing federal AGI (including non-Nebraska state and municipal bond interest).................................................................................................................................................... 8 9 Estimated Nebraska adjustments decreasing federal AGI (including federal bond interest)........................... 9 10 Estimated Nebraska taxable income (line 7 plus line 8, minus line 9).............................................................. 10 11 Estimated Nebraska income tax. Using the 2026 Nebraska Estimated Income Tax Rate Schedule on page 6, calculate Nebraska tax on the line 10 amount...................................................................................... 11 12 Estimated Nebraska other taxes (total of taxes from Federal Form 4972 and tax on early distributions; multiplied by .296)............................................................................................................................................ 12 13 Total Nebraska estimated income tax (total of lines 11 and 12) ....................................................................... 13 14 Do not include benefits listed on the Foreign Adversarial Company Notice if you are a foreign adversarial company or received the benefit from a foreign adversarial company. Estimated Nebraska credits including: For full year residents –

Credit for tax paid to another state and credit for qualified emergency responders. For residents and partial-year residents –

Refundable and nonrefundable credits for child and dependent care expense; earned income credit; credit

for the elderly or the disabled; TANF credit; School Readiness tax credit; Child Care Tax Credit for parent

or legal guardian; and Reverse Osmosis System Tax Credit. For all taxpayers –

Nebraska personal exemption credit; Community Development Assistance Act credit; Beginning Farmer

credit; Form 3800N credit; Credit for community college property taxes; Designated extremely blighted

area tax credit; Financial Institution Tax credit; Stillborn child tax credit; NE employers tax credit for

employing convicted felons; Child Care Tax Credit for Contributors; Opportunity Scholarships Act credit;

Creating High impact Economic Futures (CHIEF) credit; PTET credit; Family Caregiver Tax Credit Act;

Nebraska Pregnancy Help Act Credit for contributors; and Intellectual and Developmental Disabilities

Direct Support Professional Tax credit.......................................................................................................... 14 15 Nebraska 2026 estimated income tax (line 13 minus line 14). If zero or less, enter -0-.................................... 15 16 a Multiply line 15 by 90% (66 ⅔% if engaged in farming or fishing) ......................... 16a b Enter the tax shown on your 2025 tax return (110% of that amount if you are

not engaged in farming or fishing and the AGI shown on that return is more

than $150,000 ($75,000 if your filing status for 2026 is married, filing separately) 16b c Required annual payment to avoid a penalty. Enter the smaller of line 16a or 16b............................... 16c

Caution: If you do not prepay (through income tax withholding and estimated income tax payments) at

least the amount on line 16c, you may owe a penalty for not paying enough estimated income tax. To

avoid a penalty, make sure your estimate on line 15 is as accurate as possible. Even if you pay the required

annual payment, you may still owe tax when you file your return. You must also make timely estimated

payments to avoid underpayment penalties. If you prefer, you can pay the amount shown on line 15. 17 Income tax withheld and estimated income tax to be withheld during 2026 (including income tax withholding on pensions, annuities, certain deferred income, etc.)...................................................................................... 17 18 Subtract line 17 from line 16c. (Note: If the result is zero or less, or line 15 minus line 17 is less than $500, stop here. You are not required to make estimated income tax payments.)....................................................... 18 19 Computation of installments If the first installment you are required to make is due on: • April 15, 2026, enter ¼ of the amount on line 18 here and on line 1 of Payment Vouchers 1, 2, 3, and 4; • June 15, 2026, enter ½ of the amount on line 18 here and on line 1 of Payment Voucher 2 (Also, enter ¼ of the amount on line 18 and on Vouchers 3 and 4) • September 15, 2026, enter ¾ of the amount on line 18 here and on line 1 of Payment Voucher 3 (Also, enter ¼ of the amount on line 18 and on line 1 of Payment Voucher 4) • January 15, 2027, enter the amount on line 18 here and on line 1 of Payment Voucher 4. 19 Worksheet Nebraska Individual Estimated Income Tax Worksheet Retain a copy for your records. Do not file the amended computation schedule on the reverse side. 2026 FORM 1040N-ES 4 PRINT FORM RESET FORM

Amended Computation Schedule • Use this schedule if your estimated income tax changes during the year. 1 Amended estimated income tax........................................................................................................ 1 2 Amount of the 2025 overpayment previously applied as a credit to 2026 estimated income tax installments..................................................................................................................... 2 3 Total amount previously paid for 2026 estimated income tax installments......................................... 3 4 Line 2 plus line 3................................................................................................................................ 4 5 Unpaid balance (line 1 minus line 4).................................................................................................. 5 6 Amount to be paid (line 5 divided by number of remaining payments). Enter here and on line 1 of the payment voucher.............................................................................. 6 Additional Standard Deduction for Elderly and/or Blind Your Nebraska standard deduction is increased by this amount if, at the end of 2026, you will be:

• An unmarried individual (single or head of household), and

65 or older, or blind..............................................................................................................$2,050

65 or older, and blind..............................................................................................................4,100

• Qualifying surviving spouse, and

65 or older, or blind..............................................................................................................$1,700

65 or older, and blind............................................................................................................$3,400

• A married individual (filing jointly or separately) and

65 or older, or blind..............................................................................................................$1,700

65 or older, and blind..............................................................................................................3,400

Both spouses are 65 or older.................................................................................................. 3,400

• And one spouse is also blind........................................................................................... 5,100

Both spouses are blind............................................................................................................ 3,400

• And one spouse is also 65 or older.................................................................................. 5,100

Both spouses are 65 or older, and both are blind.................................................................... 6,800 If married, filing separately, these amounts apply only if you can claim a Nebraska personal exemption for your spouse. 5 Record of Estimated Income Tax Payments (C) 2025 Overpayment Applied to 2026 Estimated Income Tax Installments (D) Total Amount Paid and Credited (Column B plus Column C) (B) Amount Paid (A) Date Filed Installment Date Payment Number Claim this amount on your 2026 Nebraska Individual Income Tax Return, Form 1040N. TOTAL Note: If you are not required to make an estimated income tax payment on the first installment date, you

may still have to make a payment at a later date. See instruction titled “Changes in Estimated Tax.”

1 April 15, 2026

2 June 15, 2026

3 September 15, 2026

4 January 15, 2027

Single Taxpayer Head of Household Married, Filing Separately Married, Filing Jointly and Surviving Spouses If line 10, The Nebraska estimated tax is: Form 1040N-ES Worksheet is: over — but not over $ 0 $ 4,130 2.46% of the income 4,130 24,760 $ 101.60 + 3.51% of the excess over $ 4,130 24,760 39,900 825.71 + 4.55% of the excess over $24,760 39,900 —— 1,514.58 +4.55% of the excess over $39,900 If line 10, The Nebraska estimated tax is: Form 1040N-ES Worksheet is: over — but not over $ 0 $ 7,700 2.46% of the income 7,700 39,620 $ 189.42 + 3.51% of the excess over $ 7,700 39,620 59,160 1,309.81 + 4.55% of the excess over $39,620 59,160 —— 2,198.88 + 4.55% of the excess over $59,160 If line 10, The Nebraska estimated tax is: Form 1040N-ES Worksheet is: over — but not over $ 0 $ 8,250 2.46% of the income 8,250

$ 202.95 + 3.51% of the excess over $ 8,250 49,530 79,800 1,651.88 + 4.55% of the excess over $49,530 79,800 —— 3,029.16 + 4.55% of the excess over $79,800 If line 10, The Nebraska estimated tax is: Form 1040N-ES Worksheet is: over — but not over $ 0

2.46% of the income 4,130 24,760 $ 101.60 + 3.51% of the excess over $ 4,130 24,760 39,900 825.71 + 4.55% of the excess over $24,760 39,900 —— 1,514.58 + 4.55% of the excess over $39,900 2026 Nebraska Estimated Income Tax Rate Schedule Use this rate schedule only for computing 2026 estimated income tax. Note: The tax year 2026 individual income tax rates for the third and fourth brackets are at the same rate of 4.55% per Neb. Rev. Stat. § 77-2715.03(2)(c)(v). Do not use it to compute an amount for any tax returns. Enter the tax calculated from this schedule on line 11 of the Nebraska Individual Estimated Income Tax Worksheet on page 4 of this booklet. Include $176 for each Nebraska personal exemption allowed on line 14 of the Nebraska Individual Estimated Income Tax Worksheet on page 4 of this booklet. 6

7 1 Amount of this payment (net of the calculated payment and any 2025 overpayment applied to 2026’s estimated income tax installments)................................................................. 1 • File only if you are making a payment of estimated income tax by check or money order. • Fiscal year taxpayers — see instructions. • If your estimated tax needs to be amended, use the Amended Computation Schedule. FORM 1040N-ES 2026 Consider paying electronically. Otherwise, mail this voucher and your check or money order to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911. Name that will be Shown First on your Income Tax Return 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 Nebraska Individual Estimated Income Tax Payment Voucher 2 This installment of estimated income tax is due on or before June 15, 2026. For distributors or operators of cash devices only, this quarterly payment is due June 1, 2026. Important: Social Security numbers must be entered below. First Social Security Number on your Income Tax Return Spouse’s Social Security Number Payment Type (check all applicable boxes): Estimated Payment Payment by Distributor of Cash Device Payment by Operator of Cash Device 1 Amount of this payment (net of the calculated payment and any 2025 overpayment applied to 2026’s estimated income tax installments)................................................................. 1 • File only if you are making a payment of estimated income tax by check or money order. • Fiscal year taxpayers — see instructions. FORM 1040N-ES 2026 Consider paying electronically. Otherwise, mail this voucher and your check or money order to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911. Name that will be Shown First on your Income Tax Return 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 Nebraska Individual Estimated Income Tax Payment Voucher 1 This installment of estimated income tax is due on or before April 15, 2026. For distributors or operators of cash devices only, this quarterly payment is due April 1, 2026. Important: Social Security numbers must be entered below. First Social Security Number on your Income Tax Return Spouse’s Social Security Number Payment Type (check all applicable boxes): Estimated Payment Payment by Distributor of Cash Device Payment by Operator of Cash Device 8-014-2025 Rev. 11-2025 8-014-2025 Rev. 11-2025 PRINT FORM RESET FORM

8 1 Amount of this payment (net of the calculated payment and any 2025 overpayment applied to 2026’s estimated income tax installments)................................................................. 1 • File only if you are making a payment of estimated income tax by check or money order. • Fiscal year taxpayers — see instructions. • If your estimated tax needs to be amended, use the Amended Computation Schedule. FORM 1040N-ES 2026 Consider paying electronically. Otherwise, mail this voucher and your check or money order to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911. Name that will be Shown First on your Income Tax Return 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 Nebraska Individual Estimated Income Tax Payment Voucher 4 This installment of estimated income tax is due on or before January 15, 2027. For distributors or operators of cash devices only, this quarterly payment is due January 1, 2027. Important: Social Security numbers must be entered below. First Social Security Number on your Income Tax Return Spouse’s Social Security Number Payment Type (check all applicable boxes): Estimated Payment Payment by Distributor of Cash Device Payment by Operator of Cash Device 1 Amount of this payment (net of the calculated payment and any 2025 overpayment applied to 2026’s estimated income tax installments)................................................................. 1 • File only if you are making a payment of estimated income tax by check or money order. • Fiscal year taxpayers — see instructions. • If your estimated tax needs to be amended, use the Amended Computation Schedule. FORM 1040N-ES 2026 Consider paying electronically. Otherwise, mail this voucher and your check or money order to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911. Name that will be Shown First on your Income Tax Return 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 Nebraska Individual Estimated Income Tax Payment Voucher 3 This installment of estimated income tax is due on or before September 15, 2026. For distributors or operators of cash devices only, this quarterly payment is due October 1, 2026. Important: Social Security numbers must be entered below. First Social Security Number on your Income Tax Return Spouse’s Social Security Number Payment Type (check all applicable boxes): Estimated Payment Payment by Distributor of Cash Device Payment by Operator of Cash Device 8-014-2025 Rev. 11-2025 8-014-2025 Rev. 11-2025

in view

Whole section

Encodings · 29

Encoded from this provision

us-ne/policy/income_tax/2026_1040n_es_estimated_schedule

ne_pit_2026_estimated_first_rateus-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, first marginal rate for every filing-status schedule

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ne_pit_2026_estimated_fourth_rateus-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, fourth marginal rate for every filing-status schedule

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ne_pit_2026_estimated_head_base_2us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, head-of-household second-bracket base tax

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          excerpt: $ 189.42 + 3.51% of the excess over $ 7,700
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ne_pit_2026_estimated_head_base_3us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, head-of-household third-bracket base tax

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ne_pit_2026_estimated_head_base_4us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, head-of-household fourth-bracket base tax

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ne_pit_2026_estimated_head_floor_2us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, head-of-household second-bracket floor

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2026 Form 1040N-ES, head-of-household third-bracket floor

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ne_pit_2026_estimated_head_floor_4us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, head-of-household fourth-bracket floor

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ne_pit_2026_estimated_joint_surviving_base_2us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, joint and surviving-spouse second-bracket base tax

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ne_pit_2026_estimated_joint_surviving_base_3us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, joint and surviving-spouse third-bracket base tax

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period: Year
unit: USD
source: 2026 Form 1040N-ES, joint and surviving-spouse third-bracket base tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: 1,651.88 + 4.55% of the excess over $49,530
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '1651.88'

ne_pit_2026_estimated_joint_surviving_base_4us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, joint and surviving-spouse fourth-bracket base tax

name: ne_pit_2026_estimated_joint_surviving_base_4
kind: parameter
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, joint and surviving-spouse fourth-bracket base tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: 3,029.16 + 4.55% of the excess over $79,800
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '3029.16'

ne_pit_2026_estimated_joint_surviving_floor_2us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, joint and surviving-spouse second-bracket floor

name: ne_pit_2026_estimated_joint_surviving_floor_2
kind: parameter
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, joint and surviving-spouse second-bracket floor
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: $ 0 $ 8,250 2.46% of the income
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '8250'

ne_pit_2026_estimated_joint_surviving_floor_3us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, joint and surviving-spouse third-bracket floor

name: ne_pit_2026_estimated_joint_surviving_floor_3
kind: parameter
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, joint and surviving-spouse third-bracket floor
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: 49,530 79,800 1,651.88 + 4.55%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '49530'

ne_pit_2026_estimated_joint_surviving_floor_4us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, joint and surviving-spouse fourth-bracket floor

name: ne_pit_2026_estimated_joint_surviving_floor_4
kind: parameter
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, joint and surviving-spouse fourth-bracket floor
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: 49,530 79,800 1,651.88 + 4.55%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '79800'

ne_pit_2026_estimated_second_rateus-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, second marginal rate for every filing-status schedule

name: ne_pit_2026_estimated_second_rate
kind: parameter
dtype: Rate
period: Year
source: 2026 Form 1040N-ES, second marginal rate for every filing-status schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: + 3.51% of the excess
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.0351'

ne_pit_2026_estimated_single_separate_base_2us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, single and married-separate second-bracket base tax

name: ne_pit_2026_estimated_single_separate_base_2
kind: parameter
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, single and married-separate second-bracket base tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: $ 101.60 + 3.51% of the excess over $ 4,130
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '101.60'

ne_pit_2026_estimated_single_separate_base_3us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, single and married-separate third-bracket base tax

name: ne_pit_2026_estimated_single_separate_base_3
kind: parameter
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, single and married-separate third-bracket base tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: 825.71 + 4.55% of the excess over $24,760
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '825.71'

ne_pit_2026_estimated_single_separate_base_4us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, single and married-separate fourth-bracket base tax

name: ne_pit_2026_estimated_single_separate_base_4
kind: parameter
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, single and married-separate fourth-bracket base tax
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: 1,514.58 +4.55% of the excess over $39,900
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '1514.58'

ne_pit_2026_estimated_single_separate_floor_2us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, single and married-separate second-bracket floor

name: ne_pit_2026_estimated_single_separate_floor_2
kind: parameter
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, single and married-separate second-bracket floor
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: $ 0 $ 4,130 2.46% of the income
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '4130'

ne_pit_2026_estimated_single_separate_floor_3us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, single and married-separate third-bracket floor

name: ne_pit_2026_estimated_single_separate_floor_3
kind: parameter
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, single and married-separate third-bracket floor
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: 4,130 24,760 $ 101.60 + 3.51%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '24760'

ne_pit_2026_estimated_single_separate_floor_4us-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, single and married-separate fourth-bracket floor

name: ne_pit_2026_estimated_single_separate_floor_4
kind: parameter
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, single and married-separate fourth-bracket floor
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: amount
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: 24,760 39,900 825.71 + 4.55%
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '39900'

ne_pit_2026_estimated_third_rateus-ne/form/individual-income-tax/2026/1040n-es/document-1 · parameter

2026 Form 1040N-ES, third marginal rate for every filing-status schedule

name: ne_pit_2026_estimated_third_rate
kind: parameter
dtype: Rate
period: Year
source: 2026 Form 1040N-ES, third marginal rate for every filing-status schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: + 4.55% of the excess
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: '0.0455'

ne_pit_2026_estimated_filing_status_schedule_taxus-ne/form/individual-income-tax/2026/1040n-es/document-1 · derived

2026 Form 1040N-ES, filing-status-selected estimated-income-tax schedule

name: ne_pit_2026_estimated_filing_status_schedule_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, filing-status-selected estimated-income-tax schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: 2026 Nebraska Estimated Income Tax Rate Schedule
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ne_pit_2026_estimated_filing_status_joint_or_surviving_spouse:
        ne_pit_2026_estimated_joint_surviving_schedule_tax
      else: if ne_pit_2026_estimated_filing_status_head_of_household:
        ne_pit_2026_estimated_head_schedule_tax
      else:
        ne_pit_2026_estimated_single_separate_schedule_tax

ne_pit_2026_estimated_head_schedule_taxus-ne/form/individual-income-tax/2026/1040n-es/document-1 · derived

2026 Form 1040N-ES, head-of-household estimated-tax schedule

name: ne_pit_2026_estimated_head_schedule_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, head-of-household estimated-tax schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: Head of Household
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ne_pit_2026_estimated_taxable_income_boundary <=
      ne_pit_2026_estimated_head_floor_2:
        ne_pit_2026_estimated_first_rate * ne_pit_2026_estimated_taxable_income_boundary
      else: if ne_pit_2026_estimated_taxable_income_boundary <=
      ne_pit_2026_estimated_head_floor_3:
        ne_pit_2026_estimated_head_base_2 + ne_pit_2026_estimated_second_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_head_floor_2)
      else: if ne_pit_2026_estimated_taxable_income_boundary <=
      ne_pit_2026_estimated_head_floor_4:
        ne_pit_2026_estimated_head_base_3 + ne_pit_2026_estimated_third_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_head_floor_3)
      else:
        ne_pit_2026_estimated_head_base_4 + ne_pit_2026_estimated_fourth_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_head_floor_4)

ne_pit_2026_estimated_joint_surviving_schedule_taxus-ne/form/individual-income-tax/2026/1040n-es/document-1 · derived

2026 Form 1040N-ES, married-joint and surviving-spouse estimated-tax schedule

name: ne_pit_2026_estimated_joint_surviving_schedule_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 2026 Form 1040N-ES, married-joint and surviving-spouse estimated-tax schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: Married, Filing Jointly and Surviving Spouses
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ne_pit_2026_estimated_taxable_income_boundary <=
      ne_pit_2026_estimated_joint_surviving_floor_2:
        ne_pit_2026_estimated_first_rate * ne_pit_2026_estimated_taxable_income_boundary
      else: if ne_pit_2026_estimated_taxable_income_boundary <=
      ne_pit_2026_estimated_joint_surviving_floor_3:
        ne_pit_2026_estimated_joint_surviving_base_2 + ne_pit_2026_estimated_second_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_joint_surviving_floor_2)
      else: if ne_pit_2026_estimated_taxable_income_boundary <=
      ne_pit_2026_estimated_joint_surviving_floor_4:
        ne_pit_2026_estimated_joint_surviving_base_3 + ne_pit_2026_estimated_third_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_joint_surviving_floor_3)
      else:
        ne_pit_2026_estimated_joint_surviving_base_4 + ne_pit_2026_estimated_fourth_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_joint_surviving_floor_4)

ne_pit_2026_estimated_schedule_taxus-ne/form/individual-income-tax/2026/1040n-es/document-1 · derived

2026 Form 1040N-ES worksheet line 11 estimated schedule amount, not final-return liability

name: ne_pit_2026_estimated_schedule_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  2026 Form 1040N-ES worksheet line 11 estimated schedule amount, not
  final-return liability
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: Enter the tax calculated from this schedule on line 11
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: |-
      if ne_pit_2026_estimated_filing_status_selectors_valid:
        ne_pit_2026_estimated_filing_status_schedule_tax
      else:
        0

ne_pit_2026_estimated_single_separate_schedule_taxus-ne/form/individual-income-tax/2026/1040n-es/document-1 · derived

2026 Form 1040N-ES, single and married-filing-separately estimated-tax schedule

name: ne_pit_2026_estimated_single_separate_schedule_tax
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  2026 Form 1040N-ES, single and married-filing-separately estimated-tax
  schedule
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: Single Taxpayer Head of Household Married, Filing Separately
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      if ne_pit_2026_estimated_taxable_income_boundary <=
      ne_pit_2026_estimated_single_separate_floor_2:
        ne_pit_2026_estimated_first_rate * ne_pit_2026_estimated_taxable_income_boundary
      else: if ne_pit_2026_estimated_taxable_income_boundary <=
      ne_pit_2026_estimated_single_separate_floor_3:
        ne_pit_2026_estimated_single_separate_base_2 + ne_pit_2026_estimated_second_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_single_separate_floor_2)
      else: if ne_pit_2026_estimated_taxable_income_boundary <=
      ne_pit_2026_estimated_single_separate_floor_4:
        ne_pit_2026_estimated_single_separate_base_3 + ne_pit_2026_estimated_third_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_single_separate_floor_3)
      else:
        ne_pit_2026_estimated_single_separate_base_4 + ne_pit_2026_estimated_fourth_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_single_separate_floor_4)

ne_pit_2026_estimated_taxable_income_boundaryus-ne/form/individual-income-tax/2026/1040n-es/document-1 · derived

2026 Form 1040N-ES worksheet line 10, supplied completed Nebraska taxable income

name: ne_pit_2026_estimated_taxable_income_boundary
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: >-
  2026 Form 1040N-ES worksheet line 10, supplied completed Nebraska taxable
  income
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: Estimated Nebraska taxable income (line 7 plus line 8, minus line 9)
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: max(0, ne_pit_2026_estimated_worksheet_line_10_taxable_income)

ne_pit_2026_estimated_filing_status_selectors_validus-ne/form/individual-income-tax/2026/1040n-es/document-1 · derived

2026 Form 1040N-ES, mutually exclusive joint-or-surviving-spouse and head-of-household schedules

name: ne_pit_2026_estimated_filing_status_selectors_valid
kind: derived
entity: TaxUnit
dtype: Judgment
period: Year
source: >-
  2026 Form 1040N-ES, mutually exclusive joint-or-surviving-spouse and
  head-of-household schedules
metadata:
  private: true
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: Head of Household
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
          excerpt: Married, Filing Jointly and Surviving Spouses
versions:
  - effective_from: '2026-01-01'
    effective_to: '2026-12-31'
    formula: >-
      not (ne_pit_2026_estimated_filing_status_joint_or_surviving_spouse and
      ne_pit_2026_estimated_filing_status_head_of_household)

▸rulespec code

Shown source

policies/income_tax

Displaying the canonical repository encoding.

View on GitHub

Rules

ne_pit_2026_estimated_first_rate

Parameter

source: 2026 Form 1040N-ES, first marginal rate for every filing-status schedule

- name: ne_pit_2026_estimated_first_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: 2026 Form 1040N-ES, first marginal rate for every filing-status schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 2.46% of the income
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.0246'

ne_pit_2026_estimated_fourth_rate

Parameter

source: 2026 Form 1040N-ES, fourth marginal rate for every filing-status schedule

- name: ne_pit_2026_estimated_fourth_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: 2026 Form 1040N-ES, fourth marginal rate for every filing-status schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: third and fourth brackets are at the same rate of 4.55%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.0455'

ne_pit_2026_estimated_head_base_2

Parameter

source: 2026 Form 1040N-ES, head-of-household second-bracket base tax

- name: ne_pit_2026_estimated_head_base_2
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, head-of-household second-bracket base tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: $ 189.42 + 3.51% of the excess over $ 7,700
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '189.42'

ne_pit_2026_estimated_head_base_3

Parameter

source: 2026 Form 1040N-ES, head-of-household third-bracket base tax

- name: ne_pit_2026_estimated_head_base_3
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, head-of-household third-bracket base tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 1,309.81 + 4.55% of the excess over $39,620
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '1309.81'

ne_pit_2026_estimated_head_base_4

Parameter

source: 2026 Form 1040N-ES, head-of-household fourth-bracket base tax

- name: ne_pit_2026_estimated_head_base_4
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, head-of-household fourth-bracket base tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 2,198.88 + 4.55% of the excess over $59,160
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '2198.88'

ne_pit_2026_estimated_head_floor_2

Parameter

source: 2026 Form 1040N-ES, head-of-household second-bracket floor

- name: ne_pit_2026_estimated_head_floor_2
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, head-of-household second-bracket floor
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: $ 0 $ 7,700 2.46% of the income
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '7700'

ne_pit_2026_estimated_head_floor_3

Parameter

source: 2026 Form 1040N-ES, head-of-household third-bracket floor

- name: ne_pit_2026_estimated_head_floor_3
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, head-of-household third-bracket floor
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 7,700 39,620 $ 189.42 + 3.51%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '39620'

ne_pit_2026_estimated_head_floor_4

Parameter

source: 2026 Form 1040N-ES, head-of-household fourth-bracket floor

- name: ne_pit_2026_estimated_head_floor_4
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, head-of-household fourth-bracket floor
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 39,620 59,160 1,309.81 + 4.55%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '59160'

ne_pit_2026_estimated_joint_surviving_base_2

Parameter

source: 2026 Form 1040N-ES, joint and surviving-spouse second-bracket base tax

- name: ne_pit_2026_estimated_joint_surviving_base_2
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, joint and surviving-spouse second-bracket base tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: $ 202.95 + 3.51% of the excess over $ 8,250
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '202.95'

ne_pit_2026_estimated_joint_surviving_base_3

Parameter

source: 2026 Form 1040N-ES, joint and surviving-spouse third-bracket base tax

- name: ne_pit_2026_estimated_joint_surviving_base_3
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, joint and surviving-spouse third-bracket base tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 1,651.88 + 4.55% of the excess over $49,530
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '1651.88'

ne_pit_2026_estimated_joint_surviving_base_4

Parameter

source: 2026 Form 1040N-ES, joint and surviving-spouse fourth-bracket base tax

- name: ne_pit_2026_estimated_joint_surviving_base_4
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, joint and surviving-spouse fourth-bracket base tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 3,029.16 + 4.55% of the excess over $79,800
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '3029.16'

ne_pit_2026_estimated_joint_surviving_floor_2

Parameter

source: 2026 Form 1040N-ES, joint and surviving-spouse second-bracket floor

- name: ne_pit_2026_estimated_joint_surviving_floor_2
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, joint and surviving-spouse second-bracket floor
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: $ 0 $ 8,250 2.46% of the income
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '8250'

ne_pit_2026_estimated_joint_surviving_floor_3

Parameter

source: 2026 Form 1040N-ES, joint and surviving-spouse third-bracket floor

- name: ne_pit_2026_estimated_joint_surviving_floor_3
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, joint and surviving-spouse third-bracket floor
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 49,530 79,800 1,651.88 + 4.55%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '49530'

ne_pit_2026_estimated_joint_surviving_floor_4

Parameter

source: 2026 Form 1040N-ES, joint and surviving-spouse fourth-bracket floor

- name: ne_pit_2026_estimated_joint_surviving_floor_4
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, joint and surviving-spouse fourth-bracket floor
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 49,530 79,800 1,651.88 + 4.55%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '79800'

ne_pit_2026_estimated_second_rate

Parameter

source: 2026 Form 1040N-ES, second marginal rate for every filing-status schedule

- name: ne_pit_2026_estimated_second_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: 2026 Form 1040N-ES, second marginal rate for every filing-status schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: + 3.51% of the excess
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.0351'

ne_pit_2026_estimated_single_separate_base_2

Parameter

source: 2026 Form 1040N-ES, single and married-separate second-bracket base tax

- name: ne_pit_2026_estimated_single_separate_base_2
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, single and married-separate second-bracket base tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: $ 101.60 + 3.51% of the excess over $ 4,130
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '101.60'

ne_pit_2026_estimated_single_separate_base_3

Parameter

source: 2026 Form 1040N-ES, single and married-separate third-bracket base tax

- name: ne_pit_2026_estimated_single_separate_base_3
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, single and married-separate third-bracket base tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 825.71 + 4.55% of the excess over $24,760
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '825.71'

ne_pit_2026_estimated_single_separate_base_4

Parameter

source: 2026 Form 1040N-ES, single and married-separate fourth-bracket base tax

- name: ne_pit_2026_estimated_single_separate_base_4
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, single and married-separate fourth-bracket base tax
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 1,514.58 +4.55% of the excess over $39,900
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '1514.58'

ne_pit_2026_estimated_single_separate_floor_2

Parameter

source: 2026 Form 1040N-ES, single and married-separate second-bracket floor

- name: ne_pit_2026_estimated_single_separate_floor_2
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, single and married-separate second-bracket floor
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: $ 0 $ 4,130 2.46% of the income
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '4130'

ne_pit_2026_estimated_single_separate_floor_3

Parameter

source: 2026 Form 1040N-ES, single and married-separate third-bracket floor

- name: ne_pit_2026_estimated_single_separate_floor_3
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, single and married-separate third-bracket floor
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 4,130 24,760 $ 101.60 + 3.51%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '24760'

ne_pit_2026_estimated_single_separate_floor_4

Parameter

source: 2026 Form 1040N-ES, single and married-separate fourth-bracket floor

- name: ne_pit_2026_estimated_single_separate_floor_4
  kind: parameter
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, single and married-separate fourth-bracket floor
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 24,760 39,900 825.71 + 4.55%
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '39900'

ne_pit_2026_estimated_third_rate

Parameter

source: 2026 Form 1040N-ES, third marginal rate for every filing-status schedule

- name: ne_pit_2026_estimated_third_rate
  kind: parameter
  dtype: Rate
  period: Year
  source: 2026 Form 1040N-ES, third marginal rate for every filing-status schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: + 4.55% of the excess
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: '0.0455'

ne_pit_2026_estimated_filing_status_schedule_tax

Derived

source: 2026 Form 1040N-ES, filing-status-selected estimated-income-tax schedule

- name: ne_pit_2026_estimated_filing_status_schedule_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, filing-status-selected estimated-income-tax schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: 2026 Nebraska Estimated Income Tax Rate Schedule
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ne_pit_2026_estimated_filing_status_joint_or_surviving_spouse:
          ne_pit_2026_estimated_joint_surviving_schedule_tax
        else: if ne_pit_2026_estimated_filing_status_head_of_household:
          ne_pit_2026_estimated_head_schedule_tax
        else:
          ne_pit_2026_estimated_single_separate_schedule_tax

ne_pit_2026_estimated_head_schedule_tax

Derived

source: 2026 Form 1040N-ES, head-of-household estimated-tax schedule

- name: ne_pit_2026_estimated_head_schedule_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, head-of-household estimated-tax schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: Head of Household
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if ne_pit_2026_estimated_taxable_income_boundary <= ne_pit_2026_estimated_head_floor_2:
          ne_pit_2026_estimated_first_rate * ne_pit_2026_estimated_taxable_income_boundary
        else: if ne_pit_2026_estimated_taxable_income_boundary <=
        ne_pit_2026_estimated_head_floor_3:
          ne_pit_2026_estimated_head_base_2 + ne_pit_2026_estimated_second_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_head_floor_2)
        else: if ne_pit_2026_estimated_taxable_income_boundary <=
        ne_pit_2026_estimated_head_floor_4:
          ne_pit_2026_estimated_head_base_3 + ne_pit_2026_estimated_third_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_head_floor_3)
        else:
          ne_pit_2026_estimated_head_base_4 + ne_pit_2026_estimated_fourth_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_head_floor_4)

ne_pit_2026_estimated_joint_surviving_schedule_tax

Derived

source: 2026 Form 1040N-ES, married-joint and surviving-spouse estimated-tax schedule

- name: ne_pit_2026_estimated_joint_surviving_schedule_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, married-joint and surviving-spouse estimated-tax schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: Married, Filing Jointly and Surviving Spouses
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if ne_pit_2026_estimated_taxable_income_boundary <=
        ne_pit_2026_estimated_joint_surviving_floor_2:
          ne_pit_2026_estimated_first_rate * ne_pit_2026_estimated_taxable_income_boundary
        else: if ne_pit_2026_estimated_taxable_income_boundary <=
        ne_pit_2026_estimated_joint_surviving_floor_3:
          ne_pit_2026_estimated_joint_surviving_base_2 + ne_pit_2026_estimated_second_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_joint_surviving_floor_2)
        else: if ne_pit_2026_estimated_taxable_income_boundary <=
        ne_pit_2026_estimated_joint_surviving_floor_4:
          ne_pit_2026_estimated_joint_surviving_base_3 + ne_pit_2026_estimated_third_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_joint_surviving_floor_3)
        else:
          ne_pit_2026_estimated_joint_surviving_base_4 + ne_pit_2026_estimated_fourth_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_joint_surviving_floor_4)

ne_pit_2026_estimated_schedule_tax

Derived

source: 2026 Form 1040N-ES worksheet line 11 estimated schedule amount, not final-return liability

- name: ne_pit_2026_estimated_schedule_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES worksheet line 11 estimated schedule amount, not final-return liability
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: Enter the tax calculated from this schedule on line 11
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: |-
        if ne_pit_2026_estimated_filing_status_selectors_valid:
          ne_pit_2026_estimated_filing_status_schedule_tax
        else:
          0

ne_pit_2026_estimated_single_separate_schedule_tax

Derived

source: 2026 Form 1040N-ES, single and married-filing-separately estimated-tax schedule

- name: ne_pit_2026_estimated_single_separate_schedule_tax
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES, single and married-filing-separately estimated-tax schedule
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: Single Taxpayer Head of Household Married, Filing Separately
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        if ne_pit_2026_estimated_taxable_income_boundary <=
        ne_pit_2026_estimated_single_separate_floor_2:
          ne_pit_2026_estimated_first_rate * ne_pit_2026_estimated_taxable_income_boundary
        else: if ne_pit_2026_estimated_taxable_income_boundary <=
        ne_pit_2026_estimated_single_separate_floor_3:
          ne_pit_2026_estimated_single_separate_base_2 + ne_pit_2026_estimated_second_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_single_separate_floor_2)
        else: if ne_pit_2026_estimated_taxable_income_boundary <=
        ne_pit_2026_estimated_single_separate_floor_4:
          ne_pit_2026_estimated_single_separate_base_3 + ne_pit_2026_estimated_third_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_single_separate_floor_3)
        else:
          ne_pit_2026_estimated_single_separate_base_4 + ne_pit_2026_estimated_fourth_rate * (ne_pit_2026_estimated_taxable_income_boundary - ne_pit_2026_estimated_single_separate_floor_4)

ne_pit_2026_estimated_taxable_income_boundary

Derived

source: 2026 Form 1040N-ES worksheet line 10, supplied completed Nebraska taxable income

- name: ne_pit_2026_estimated_taxable_income_boundary
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 2026 Form 1040N-ES worksheet line 10, supplied completed Nebraska taxable income
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: Estimated Nebraska taxable income (line 7 plus line 8, minus line 9)
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: max(0, ne_pit_2026_estimated_worksheet_line_10_taxable_income)

ne_pit_2026_estimated_filing_status_selectors_valid

Derived

source: 2026 Form 1040N-ES, mutually exclusive joint-or-surviving-spouse and head-of-household schedules

- name: ne_pit_2026_estimated_filing_status_selectors_valid
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 2026 Form 1040N-ES, mutually exclusive joint-or-surviving-spouse and head-of-household schedules
  metadata:
    private: true
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: Head of Household
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us-ne/form/individual-income-tax/2026/1040n-es/document-1
            excerpt: Married, Filing Jointly and Surviving Spouses
  versions:
    - effective_from: '2026-01-01'
      effective_to: '2026-12-31'
      formula: >-
        not (ne_pit_2026_estimated_filing_status_joint_or_surviving_spouse and
        ne_pit_2026_estimated_filing_status_head_of_household)