Nebraska Tax Filing
Filing Your Nebraska Taxes
It is tax season! Whether you’re an old hand or a new taxpayer, figuring out and filing your tax forms can be intimidating. But no panic, there is help. Here you will find answers, forms and more that will make your paperwork easier, faster and, one hopes, less stressful. The information below will help you decide your residency status, find the correct forms and give you other information you need to get started.
State income tax returns for 2019 are due Monday, April 15.
Since 2006, itemized deductions were reduced for taxpayers whose income was over a defined threshold, however, this reduction is no longer in effect and reductions for personal income credits in Nebraska are no longer permitted.
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Nebraska Tax Forms
- NE Form 1040XN - Amended Nebraska Individual Income Tax Return
- Nebraska Tax Booklet - Nebraska Including forms, instructions, tables, and additional information
- Nebraska Form 12N - Nebraska Nonresident Income Tax Agreement
- Nebraska Form 8453N - Nebraska Individual Income Tax Transmittal for E-Filed Returns
- Nebraska Form 1040N-V - Nebraska Individual Income Tax Payment Voucher
- Nebraska Tax Calculation - Nebraska Tax Calculation Schedule for Individual Income Tax
- Nebraska Schedules I, II, and III - Nebraska Schedules I, II, and III
- Nebraska Form 1040N - Nebraska Individual Income Tax Return (Long)
- Nebraska Form 1040NS - Nebraska Individual Income Tax Return (Short)
- Nebraska Form 4868N - Application for Automatic Extension of Time to File a Nebraska Individual Income Tax Return
- Nebraska Form 3800N - Nebraska Renewable Energy Credit Form
Determine Your Resident Status so You File the Right Forms
What form you need to fill out and file to the state of Nebraska is based on your legal residency, or where your permanent, official “home address” was during 2019. Nebraska groups its residents using four points: full-time Nebraska residents, part-year residents, Nebraska residents who worked in another state, and nonresidents who worked in Nebraska or sold real estate or property located in Nebraska.
You are a resident of Nebraska if your permanent, legal address was in Nebraska for the whole year or if you lived in Nebraska for more than six months. If you file a federal return or the adjustments to your adjusted federal gross income exceeded $5,000, including income from local bond interest that is exempt from federal taxes or other state taxes, you are required to file a resident income tax return with Nebraska. Nebraska residents file Form-1040N. You can download the 2019 Nebraska Individual Income Tax Booklet above for more information.
Part-Year Nebraska Resident
You are a part-year resident of Nebraska if you lived in Nebraska for less than the entire year but for more than six months. You are also a part-year resident of Nebraska if you moved into or out of the state during 2019 and officially changed your legal home address. If you made income from Nebraska sources, regardless of when during the tax year and your residency status at the time that income was earned, you are required to file a part-year Nebraska resident income tax return. Use Form-1040N and attach Nebraska Schedule III. As a Nebraska part-year resident you may claim certain credits; you’ll need to be sure to claim these credits on Schedule III as a part-year resident and not on Form 1040N. The credits include a credit for the disabled or elderly, the Nebraska Endowment Tax credit, Nebraska nonrefundable credit for dependents or child care expenses, and credit for minimum taxes from the previous year.
Nebraska Residents – Worked in Another State
Nebraska residents are taxed on all income, no matter where the income was earned. Nebraska residents who were employed in another state will be taxed on the income they earned in the other state. You can avoid dual taxation by claiming a credit on your Nebraska tax return for the out-of-state taxes paid on the out-of-state income. You will need to fill out Schedule II and file it with your Nebraska income tax return, Form-1040N; also include a copy of your tax return with the other state in which you worked. You can use the 2019 Individual Income Tax Conversion Chart on the Nebraska Department of Revenue website to calculate the amount you need to enter on lines 62 to 64 on Schedule II.
Nonresidents – Worked, Sold Property or Earned Other Income in Nebraska
If your permanent home address was not in Nebraska – not for any part of the year – you are a nonresident of Nebraska. Nebraska nonresidents who worked here or earned income from any Nebraska source must file a Nebraska nonresident state income tax return. Use Form-1040N and Schedule III. You can download the 2019 Nebraska Individual Income Tax Booklet above for more information.