8-307-2020
2020
Nebraska
Individual Income Tax Booklet
E-le your return.
It is the fast, secure, and easy way to le!
NebFile offers FREE e-ling of your state return.
All taxpayers can use the Fed/State program to e-le federal
and Nebraska tax returns.
File online by purchasing software from a retailer, or with
an authorized tax return preparer.
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 Nebraska Department of Revenue’s (DOR’s) e-pay
system to schedule payments after e-ling the return.
For more information or to use any of
the Nebraska Department of Revenue
electronic services, go to
revenue.nebraska.gov
More info . . .
Returns that are due on April 15, 2021 are extended to May 17, 2021.
The adjusted gross income threshold for the social security income benet exclusion was incorrectly
stated on page 16 in the Nebraska Individual Income Tax Booklet, Form 1040N, Schedule I, line 26
instructions. The correct amount for line 5 of Form 1040N for all other ling statuses is $43,820 or
less. The adjusted gross income amount for married, ling jointly returns is stated correctly.
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Nebraska Property Tax Incentive Act, LB 1107 (2020). This Act provides a refundable income tax
credit to any taxpayer that paid Nebraska school district property taxes. To claim the credit taxpayers
must complete and submit a Nebraska Property Tax Incentive Act Credit Computation, Form PTC.
School Readiness Tax Credit Act Changes, LB 266 (2020). LB 266 amends the School Readiness
Tax Credit Act for both the nonrefundable and refundable income tax credits eective for tax years
beginning on or after January 1, 2020.
u The nonrefundable income tax credit for providers is now available to pass-through entities
that own or operate an eligible child care and education program. These business entities will
distribute the credit in the same manner and proportion as income. Previously, the nonrefundable
credits could not be distributed by the pass-through entity.
u For the refundable income tax credit, the denition of an “eligible sta member” was expanded
to include a self-employed individual providing child care and early childhood education for an
eligible program for at least six months of the taxable year, who is listed in the Nebraska Early
Childhood Professional Record System, and classied as provided in Neb. Rev. Stat. § 71-1962(4).
Income Tax Credit for Purchase of a Residence in an Extremely Blighted Area, LB 86 (2019).
For taxable years beginning or deemed to begin on or after January 1, 2020, and before January 1,
2026, LB 86 provides a $5,000 nonrefundable income tax credit for purchasing a primary residence
in a designated extremely blighted area. This credit would be available to the individual purchasing
the residence upon meeting certain requirements. Purchase of a Nebraska Residence in a Designated
Extremely Blighted Area Credit, Form 1040N-EB and additional information on this credit is available
on DOR’s website.
Provide an income tax exemption for Segal AmeriCorps Education Awards, LB 477 (2020). LB 477
reduces a taxpayer’s federal adjusted gross income by amounts received from a Segal AmeriCorps
Education Award to the extent included in federal adjusted gross income, for tax years beginning on
or after January 1, 2021.
Change Provisions Regarding Employer Contribution to the Nebraska Educational Savings
Plan Trust, LB 1042 (2020). LB 1042 provides a deduction to an individual’s federal adjusted gross
income equal to the amount of any contribution made by the individual’s employer into the employee’s
Nebraska education savings trust (NEST) account, to the extent included in federal adjusted gross
income. The deduction is limited to $5,000 for married ling separate returns and $10,000 for any
other return. The deduction is available for tax years beginning on or after January 1, 2021.
Identity theft is a persistent, evolving threat. The Nebraska Department of Revenue (DOR) utilizes
fraud detection and verication processes to reduce refund fraud designed to protect all taxpayers ling
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 eciently while safeguarding
taxpayer information. Please allow a minimum of 30 days to receive your refund if you e-le an error-
free return. For paper returns, please allow a minimum of three months to receive your refund if you
le an error-free return. Your refund will generally be issued by July 15, if your return is led 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.
Complete Only the Lines on Nebraska Individual Income Tax Return, Form 1040N, That Apply
to You. If a line does not apply to your ling, 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.
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Important Information For All Nebraska Filers
What’s New?
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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 oer the option of an electronic funds withdrawal (EFW) allowing you to schedule
your payment when you le your return. Other options include DOR’s e-pay system and paying by
credit card. Electronic payment is fast, secure, and easy. See DOR’s website for additional information
about all available electronic payment options.
Use Tax. Use tax is due on all taxable purchases when Nebraska and any applicable local sales tax
is not paid to the retailer. This often occurs when making purchases over the Internet or from out-of-
state retailers. Check your receipts for online purchases to see if tax was collected by the retailers. See
the instructions for line 42, 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 lers). If the due date falls on a Saturday, Sunday, or legal holiday,
you must le your return by the rst 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 le 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 le an amended Nebraska income tax return when required;
4. Preparing or ling a fraudulent income tax return; or
5. Understating income on an income tax return.
The interest rate for any unpaid tax is 3%, and is calculated from the original due date of the return,
even if an extension of time to le is granted.
A Nebraska Extension of Time. DOR accepts the federal extension of time to le. It is only necessary
to le a Nebraska extension of time if you are making a tentative tax payment or when a federal
extension is not led. An extension of time to le does not stop the accrual of interest on unpaid tax.
A six-month extension to le Form 1040N may only be obtained by:
1. Attaching a copy of a timely-led Application for Automatic Extension of Time to File U.S.
Individual Income Tax Return, Federal Form 4868, to the Nebraska return when led;
2. Attaching a schedule to your Nebraska return listing your federal conrmation 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 when a federal extension is
not being requested; or
4. Attaching a copy of the statement or letter submitted with your federal return requesting the
automatic extension of time to le for a U.S. citizen residing outside the U.S. or Puerto Rico, to
the Nebraska return when led.
If you have an authorized IRS tax preparer e-le your return, Nebraska will grant you an automatic
extension to le. If you e-le your own return using software you have purchased or accessed from the
Internet, you will be required to mail in a Nebraska Form 4868N. See above for further instructions.
Note: If you have a combat zone-related or contingency operation-related extension, see DOR’s website
for Nebraska Income Tax for U.S. Servicemembers, Their Spouses, and Civilians Working with U.S.
Forces Information Guide.
If the extension documentation is not attached, a late ling penalty may be imposed. Any tax not paid
by April 15 is subject to interest. An extension of time cannot exceed a total of six months after the
original due date of the return.
Estimating Your 2021 Income Tax. The 2021 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-ling
your 2020 Nebraska return. The EFW option is oered by many software products.
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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:
u90% of the tax shown on your 2020 Nebraska return; or
u100% of the tax shown on your 2019 return; or
u110% of the tax shown on your 2019 return if AGI on the return was more than $150,000; or,
if your ling status is married, ling separately, more than $75,000.
See the Individual Underpayment of Estimated Tax, Form 2210N, instructions.
An individual who did not pay enough estimated income tax by any of the applicable due dates (June 15,
July 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. Your state of legal residence stays the same until it is established
in another state. Moving to a new location for a limited period of time, including a permanent change
of station, does not change your legal residence. Nebraska income tax is imposed on the total federal
adjusted gross income (AGI) of a Nebraska resident who is a member of the uniformed services,
regardless of where the income is received.
Check the box “Active Military” on Form 1040N if you or your spouse were active military
servicemembers at any time during the tax year (including National Guard or Reserve personnel called
to active duty). Taxpayers receiving combat pay have the same extended due date for ling 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 19, Nebraska Schedule I.
The federal Servicemembers Civil Relief Act provides that Nebraska cannot tax the income of
a nonresident servicemember’s spouse when the spouse has the same state of residence as the
servicemember and is in Nebraska only in support of the servicemember. A Nebraska resident
servicemember’s spouse, who is also a Nebraska resident and who works and resides in another state,
is required to le a Nebraska income tax return. More information is available in the instructions for
line 19, Nebraska Schedule I, and line 1, Nebraska Schedule III, or on DOR’s website.
Foreign Income. Income earned by a Nebraska resident while living in another country is taxable by
Nebraska when the taxpayer maintains Nebraska residency.
Deceased Taxpayer. A tax return must be led and any liability must be paid if the deceased otherwise
met the ling requirements. A deceased taxpayer’s spouse, personal representative, or other person
may le and sign a return for a taxpayer who died before ling a 2020 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 ling as married, ling 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 5.
Fiscal Year Returns. The taxable year used for Nebraska must be the same as the taxable year used
for federal income tax purposes. For scal years beginning after January 1, 2020, the 2020 Nebraska
Tax Calculation Schedule or Tax Table, must be used without adjustment.
Due Date for Fiscal Year Returns. The due date for a scal year return is the 15th day of the fourth
month following the end of the taxable year.
Refer to instructions for line 30, Form 1040N, for additional information on a scal year taxpayer
claiming the income tax withholding credit.
Taxpayers ling scal year returns may not e-le their Nebraska return.
See DOR’s website
for: Nebraska
Income Tax for U.S.
Servicemembers,
Their Spouses, and
Civilians Working
with U.S. Forces
Information Guide.
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Definitions
How to Complete your Form 1040N
Name and Address. When ling a paper return, enter or clearly print your name and correct mailing
address information in the spaces provided. Include your spouse’s name if ling a joint return.
Social Security Numbers. You must enter your Social Security number (SSN) or Individual Tax
Identication Number (ITIN) on the form in the boxes indicated. Include your spouse’s SSN or ITIN
if ling a joint return.
The Privacy Act of 1974 provides that when DOR asks you for your Social Security number (SSN), you must rst
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 benet, 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.
Public High School District Data. All residents and partial-year residents domiciled in Nebraska
on December 31, 2020, 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, 2020,
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.
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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,
xed, 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.
Who Must File?
A Nebraska resident who:
uIs required to le a federal individual income tax return reporting a federal tax liability before
credits; or
uHas $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:
uHas income derived from or connected with Nebraska sources.
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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 les the 2020 Form 1040N and pays the Nebraska income
tax due on or before March 1, 2021, is not required to make estimated income tax payments during
2020; otherwise, the entire amount of estimated income tax must be paid by January 15, 2021. If you
le or pay after March 1, 2021, 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 ling 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 2020. This includes National Guard/Reservists
called to active duty during 2020.
Deceased. If the taxpayer or spouse is deceased, enter the rst name of the deceased person and the
date of death in the space provided.
uA Surviving Spouse ling for a deceased taxpayer’s refund must:
Write “surviving spouse” in the signature block if you are ling a paper Form 1040N for the
deceased. No further documentation is required.
uWhen a court-appointed personal representative les 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.
uOther 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 certicate (need not be certied); or
•Formal notication from the appropriate government oce (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 ling status is the same as your federal ling status.
There is an exception for married, ling 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 le
either a married, ling jointly return (both spouses are taxed as residents) or married, ling separately
returns with Nebraska.
If you le a married, ling separately return for Nebraska, it must be calculated as if a married,
ling separately federal return had been led. The married, ling separately income, deductions,
and exemptions must be used. The spouse’s ssn and name must be entered on the married, ling
separately line.
Nonresident military servicemembers should review line 19, Nebraska Schedule I instructions.
Line 2a Check the appropriate boxes if, during 2020:
Box 1. You were 65 or older (taxpayers born before January 2, 1956);
Box 2. You were blind;
Box 3. Your spouse was 65 or older (taxpayers born before January 2, 1956); or
Box 4. Your spouse was blind.
Line 2b Check the appropriate boxes if someone, such as a parent, can claim you or your spouse as a dependent
on their return.
Line 3 Type of Return. Check the appropriate box if, during 2020:
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
le a married, ling jointly return, a resident return must be led 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.
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Line 4b If your status is married, ling 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 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 led a married, ling jointly federal return and elect to le married, ling 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, ling separately federal returns had been led. 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 on the married, ling 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 le a federal return, but must le 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 for the 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 child tax credit or dependent tax credit
purposes, your standard deduction is the smaller of the federal standard deduction allowed on line 12
of the Federal Form 1040 or 1040-SR, or the Nebraska standard deduction from the following chart.
Nebraska Standard Deduction Chart
See instructions above if you or your spouse can be claimed by another taxpayer for child or
dependent tax credit purposes.
Number of Boxes Standard
Filing Status Checked on Line 2a Deduction
Single 0 $7,000
1 $8,650
2 $10,300
Married, Filing Jointly 0 $14,000
or Qualifying Widow(er) 1 $15,350
With Dependent Children 2 $16,700
3 $18,050
4 $19,400
Married, Filing Separately 0 $7,000
1 $8,350
2 $9,700
3 $11,050
4 $12,400
If married, filing separately, the additional amounts for spouse 65 and over and blind apply
only if the primary taxpayer can claim an exemption for his or her spouse.
Head of Household 0 $10,300
1 $11,950
2 $13,600
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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 or 1040-SR. If you did not itemize deductions on your
federal return, skip lines 7 through 9 and enter the line 6 amount on line 10.
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, ling 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 9 of Nebraska Schedule I.
See Schedule I instructions for additional information.
Line 13 Adjustments Decreasing Federal AGI. Enter the amount from line 29 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 lers may use the Nebraska Tax Table. Electronic lers 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 qualied retirement plans; and/or
u Federal tax on early distributions of qualied retirement plans.
The Nebraska other tax is 29.6% of the federal other tax on the items shown above.
Residents use the calculation from line 16 of Form 1040N to calculate the amount of total other taxes.
Partial-year residents and nonresidents use line 10, Nebraska Schedule III to calculate the amount
of other tax due. The other tax is 29.6% of the federal other tax multiplied by the ratio from line 4,
Nebraska Schedule III.
Line 17 Total Nebraska Tax. Enter the total of lines 15 and 16.
Line 18 Nebraska Personal Exemption Credit for Residents Only. Residents claim a $140 credit for each
Nebraska personal exemption reported 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 Conversion
Chart instructions to properly calculate tax paid to another state.
Line 20 Credit for the Elderly or the Disabled. Residents enter the amount of Credit for the Elderly or the
Disabled included in line 6, box C of Schedule 3, Federal Form 1040 or 1040-SR. 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.
Note: The Schedule 3, Federal Form 1040 or 1040-SR, line 6, box C may be used to claim credits
other than the Credit for the Elderly or the Disabled. Only the Credit for the Elderly or the Disabled
is allowed on line 20 of Form 1040N.
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.
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Line 22 Form 3800N Nonrefundable Credit. Enter the amount from line 12, Nebraska Incentives Credit
Computation, Form 3800N. Attach Form 3800N. Required supporting documentation may be submitted
as an attached PDF document when e-ling 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 led 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 33 instructions). Multiply the amount
on line 2 of Schedule 3, Federal Form 1040 or 1040-SR, 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 ling married, ling jointly federally, but ling married, ling 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
2020 Statement of Nebraska Financial Institution Tax Credit, Form NFC, supplied by the nancial
institution in which you are a shareholder.
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 qualied expenses for eligible employees. An
eligible employee is dened as a parent or caretaker relative who is a member of a unit that received
benets 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 rst
day of the tax year for which the credit is claimed. Qualied expenses are tuition at Nebraska public
institutions for postsecondary education; the costs of a high school equivalency program; and the cost
for transportation of eligible employees to and from work. Enter the total credit from line 2, Nebraska
Form TANF.
Line 26 School Readiness Tax Credit for Providers. An income tax credit is available to an individual
or may be distributed to an individual who is a shareholder, partner, beneciary or member of an
S corporation, partnership, duciary 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 led 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
distribution from a partnership, LLC, S corporation and duciary, the entity must complete page 2
on the application to distribute the tax credit. An S corporation, partnership, duciary, and LLC must
provide its owners and beneciaries with the owner's or beneciary's share of the credit. 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.
Line 27 Designated Extremely Blighted Area Tax Credit. An individual may claim a $5,000 tax credit in
the year the residence was purchased 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 ve
years after the end of the taxable year the credit was claimed.
Line 28 Total Nonrefundable Credits. Add lines 18 through 27.
Line 29 Nebraska Tax After Nonrefundable Credits. Do not complete the worksheet below if the result of
line 12 minus line 13 is $5,000 or more. Otherwise, if your federal tax liability is -0- or is less than
your Nebraska tax, complete the Federal Tax Liability Worksheet below. On line 29, enter the smaller
of the amounts from line 2 or line 3 of the worksheet. If entering federal tax liability, attach a copy of
your federal return.
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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 29 of Form 1040N
must be the mathematical result of line 17 minus line 28.
2. Nebraska Tax after Nonrefundable Credits
a. Nebraska tax, line 17 of Form 1040N .....................2a. $ _______________
b. Total Nonrefundable Credits, line 28 of Form 1040N ..........2b. _______________
Line 2a minus line 2b ..................................2. _______________
If the amount on line 2 is zero or less, enter -0- on line 29 of Form 1040N;
and Stop here. Do not complete the remainder of the Worksheet.
3. Federal tax before credits:
a. Line 16 of Form 1040 or 1040-SR, page 2 .................3a. _______________
b. Line 1 of Form 1040 or 1040-SR, Schedule 2 ............... 3b. _______________
c. Line 6 of Form 1040 or 1040-SR, Schedule 2 ............... 3c. _______________
d. Total tax–Form 1040 or 1040-SR (add lines 3a, 3b, and 3c) ...3d _______________
Total federal tax (enter tax from line 3d) ...................3. _______________
On line 29, enter the smaller of the amounts from line 2 or line 3
of this worksheet, and check the federal tax box if line 3 is used.
You MUST attach all
Forms W-2, W-2G,
1099-R, 1099-MISC,
1099-NEC, and
Schedules K-1N.
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Line 30 Nebraska Income Tax Withheld. Use line 30a to enter the total Nebraska income tax withholding
from Federal Forms W-2. Use line 30b to enter the total Nebraska income tax withholding, if any,
from Nebraska Forms K-1N. Use line 30c to enter the total Nebraska income tax withholding, if any,
from Federal Forms W-2G, 1099-R, 1099-MISC, 1099-NEC or other forms. Enter the total income tax
withholding shown on lines 30a, 30b, and 30c on line 30. While many taxpayers will have Nebraska
income tax withholding on Form W-2, most taxpayers will not have Nebraska income tax withholding
on other forms. Do not use state wages. Your income tax withholding credit will not be allowed
if you do not attach the proper forms to a paper led return or if the form shows income tax
withholding from a state other than Nebraska.
Nonresidents claiming credit for Nebraska income tax withheld 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 led.
Required supporting documentation may be submitted as an attached PDF document when e-ling
your return, if your software supports these types of attachments. If the supporting documentation is
not received with the return, DOR may request the required documentation during the processing of
your return. This may result in a delayed, reduced, or disallowed refund.
A scal year taxpayer who receives Forms W-2 issued on a calendar-year basis must attach any 2020
Forms W-2 to the 2020 Form 1040N for a scal year beginning in 2020. If you receive any 2021
Forms W-2 before ling your 2020 Form 1040N, save them to attach to the 2021 Form 1040N.
Line 31 2020 Estimated Tax Payments. Report your 2020 estimated income tax payments and any tax year
2019 carryover on this line.
If you le a married, ling jointly return, the name and SSN of the spouse whose SSN was used to
make the 2020 estimated income tax payments should be listed rst in the name and SSN area on the
Form 1040N.
You are encouraged to make your estimated income tax payments using DOR’s e-pay system, or the
EFW option when e-ling your 2020 Nebraska return, which allows you to schedule all four of your
estimated income tax payments at one time. A Form 1040N-ES payment voucher should NOT be
mailed in when you pay electronically.
Line 32 Form 3800N Refundable Credit. Enter any refundable credit calculated and shown on line 16,
Form 3800N. Attach Form 3800N. Required supporting documentation may be submitted as an attached
PDF document when e-ling 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. Your income tax refund
may be delayed if the business entity that distributed the Form 3800N credit to you has not yet led
its entity income tax return.
Attach Form 3800N
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Line 33 Nebraska Child/Dependent Care Refundable Credit (AGI $29,000 or Less and Full-Year or
Partial-Year Resident). Attach the Nebraska Child And Dependent Care Expenses, Form 2441N,
to your Nebraska return. Taxpayers who le married, ling jointly federally, but le married, ling
separately on their Nebraska return cannot claim this Nebraska credit. If Form 2441N is not received,
the credit will be disallowed.
Note: The Federal Form 2441 will not be accepted when claiming the Nebraska child/dependent care
refundable credit. Nebraska Form 2441N must be completed and attached.
Line 34 Beginning Farmer Credit (NDA NextGen). Enter the credit granted to eligible claimants who receive
a Statement of Nebraska Tax Credit, Form 1099 BFC, from the Nebraska Department of Agriculture
(NDA). For further information, contact NextGen, which administers the Beginning Farmer Tax Credit
Act through the NDA at 402-471-4876, nextgen.nebraska.gov.
Line 35 Nebraska Earned Income Credit. Paper lers must attach a copy of pages 1 and 2 of Federal
Form1040 or 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 (Form1040
or 1040-SR). If you are a nonresident or le a married, ling separately return, you cannot claim
thiscredit.
Partial-year residents enter amount calculated on line 12, Nebraska Schedule III.
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 8 .....1. $ ____________
2. Federal Net Operating Loss (NOL) Carryforward,
from line 8, Schedule 1, Federal Form 1040 or 1040-SR.
Include only the amount shown on line 8 for an NOL;
do not include other items reported on line 8,
Schedule 1, Federal Form 1040 or 1040-SR .........2. $ ____________
3. Earned income plus Federal NOL Carryforward.
Line 1 plus line 2 ...............................3. $ ____________
If line 3 is less than:
$50,954 ($56,844 if married, filing jointly) for three or more qualifying children;
$47,440 ($53,330 if married, filing jointly) for two qualifying children;
$41,756 ($47,646 if married, filing jointly) for one qualifying child; or
$15,820 ($21,710 if married, filing jointly) for no qualifying children,
calculate the Nebraska earned income credit on line 35, Form 1040N using the
amount from line 27, Federal Form 1040 or 1040-SR. If line 3 equals or exceeds
the respective amounts, you do not qualify for the Nebraska earned income credit
and line 35, Form 1040N should be -0-.
Line 36 Nebraska Property Tax Incentive Act Credit. Enter the credit calculated on line 4 of the Form PTC.
The completed Form PTC is required to be led with the return when claiming the credit.
Line 37 Credit for Qualied Volunteer Emergency Responders. A $250 income tax credit is available to each
qualied volunteer who has been certied by the volunteer department's certication administrator and
this certication has been sent to DOR by February 15 of the year following qualication. DOR must
have received certication of the qualied volunteer for at least two years to claim the tax credit. A
qualied volunteer is an emergency responder, rescue squad member, or volunteer reghter who has
accumulated at least 50 points during each year of service. For additional information see DOR’s website.
Line 38 School Readiness Tax Credit for Qualied Sta Members. 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 classied in the Nebraska Early Childhood Professional Record System. An application for this tax
credit may be led any time after the individual has met all the required eligibility criteria. DOR will
process the applications in the order received until the program tax credit limitation of $5 million has
been reached.
The credit may only be claimed after your application has been approved in writing by the Nebraska
Department of Revenue. For additional information, see DOR’s website.
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Line 40 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 3 of these instructions. If
you are required to calculate a Form 2210N penalty, report it on line 40, check the box, and attach
Form 2210N to your return. Do not include any late ling penalty on this line.
Line 41 Total Tax and Penalty. Add lines 29 and 40.
Line 42 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.
Enter your total taxable 2020 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 30 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 42. 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 42 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.
Special Instructions for Gage County. Gage County imposes a sales and use tax in addition to both
the state and local city tax imposed by cities of Beatrice, Clatonia, Cortland, Odell, and Wymore. If
only the Gage County sales and use tax has not been collected, enter 934 for the local code with a tax
rate of 0.5%. For taxpayers using the local code for Beatrice (039), Clatonia (103), Cortland (116),
Odell (362), or Wymore (534), include the Gage County rate of 0.5% in the local tax calculation
reported. For example, if the local code of 039 is entered then 2.5% is entered for the local rate, and
used for the calculation of the local tax (the Beatrice local rate of 2.0% plus the Gage County rate of
0.5% equals 2.5%).
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 ling the Nebraska Individual Use Tax Return, Form 3.
Line 43 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-led 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
oce 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 Ocial Payments.
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 conrmation for each payment scheduled.
Credit Card. Secure credit card payments can be initiated through Ocial Payments at
ocialpayments.com; or via phone at 800-272-9829. A convenience fee (2.35% of the payment,
$1 minimum) 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 conrmation 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.
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Line 43 (cont.) 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 le your Nebraska
income tax return and pay as much as you can by the ling 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 44 Overpayment. If line 39 is more than the total of lines 41 and 42, subtract this total from line 39 and
enter your overpayment.
Line 45 2021 Estimated Tax. Enter the amount of overpayment from line 44 you want applied to your 2021
estimated income tax.
Line 46 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, sh, 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 47 Amount You Want Refunded to You. Enter the amount of overpayment to be refunded after subtracting
lines 45 and 46 from line 44. 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 will be applied to the amount owed. 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
calling DOR's refund line 800-742-7474 (NE and IA) or 402-471-5729.
Line 48 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 rst 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 48b, 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 48d 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 condentiality associated with this method of
communication. DOR will send all condential information by secure email or the State of Nebraska’s
le share system. If you do not wish to be contacted by email, write “Opt Out” on the line lableled
“email address.” A married, ling 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 le with DOR or attached to the return.
An unsigned return delays processing.
The act of e-ling a return is your signature. By e-ling 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-le mandates.
sign
here
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Line 1 Interest Income from All State and Local Obligations Exempt from Federal Tax. List the type
of interest income from a state or local obligation exempt from federal tax on line 1a, Schedule I and
the associated amount on line 1b. Then calculate the total by adding all amounts on lines 1b. Attach a
schedule, if necessary, listing all the obligations. The total amount on line 1, Schedule I must be equal
to the amount reported on line 2a of Federal Form 1040 or 1040-SR. This includes state and local
bond (municipal bonds) income from all states. Although this income is exempt from federal tax, it is
taxable income in Nebraska. Expenses related to this income that have not been previously deducted
can be deducted from line 1 only if you itemized deductions on your federal return. Interest income
from a regulated investment company (including certain mutual funds) attributable to state and local
obligations must also be included on line 1b.
Line 2 Exempt Interest Income from Nebraska Obligations. List the name of the federally tax exempt
bond issued by a Nebraska state or local government subdivision on line 2a and the associated amount
on line 2b. Then calculate the total by adding all amounts on lines 2b. Attach a schedule, if necessary,
listing all the obligations. Income amounts from regulated investment companies attributable to
Nebraska source bonds are also included on line 2b.
Build America Bonds. Any federally taxable interest received in 2020 on a Build America Bond
previously issued by a Nebraska governmental subdivision may be deducted on line 25, Schedule I,
Interest From Federally Taxable Build America Bonds Issued by Nebraska Governmental Units.
Line 3 Total Taxable Interest Income. Enter the result of line 1 minus line 2.
Line 4 Financial Institution Tax Credit Claimed. Only shareholders receiving a Statement of Nebraska
Financial Institution Tax Credit, Form NFC, from a qualied Nebraska nancial institution may claim
this deduction. Enter the amount of the tax credit available to you as stated on the 2020 Form NFC.
The same amount must be entered 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-ling 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’s 529 College Savings Program RECAPTURE. If you cancel your Nebraska College
Savings Program account or withdraw funds for a non-qualied purpose, the amounts previously
claimed as deductions are subject to recapture. Nebraska considers K-12 tuition a non-qualied use
of College Savings Program funds. Qualied withdrawals are restricted to paying qualied expenses
at schools for higher education (colleges, universities, technical schools, and graduate programs). A
federally qualied 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) 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-qualied withdrawal of
funds. Enter the calculated recapture amount on line 5.
Line 6 Nebraska ABLE Program RECAPTURE. If you cancel your Enable Savings Plan account or make
an unqualied 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 unqualied
withdrawal of funds. Enter the calculated recapture amount on line 6.
Line 7 Federal Net Operating Loss Deduction. Enter the amount deducted as a federal net operating loss
carryforward from your federal AGI. You must include this loss as an increase to AGI. A previously
established Nebraska net operating loss may be deducted on line 22, 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 Total Adjustments Increasing Federal AGI. Add lines 3 through 8, enter here, and on line 12,
Form 1040N.
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Part A — Adjustments Increasing Federal AGI
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Line 10 State Income Tax Refund Deduction. Enter the amount shown on line 1, Schedule 1, of your Federal
Form 1040 or 1040-SR.
Line 11 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 11a and the associated amounts of interest or dividend income received
from each on line 11b.Then calculate the total by adding all amounts on lines 11b. 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 12 Regulated Investment Company Dividends from U.S. Obligations. Enter the amount of government
money market or mutual fund dividends issued by regulated investment companies that are obligations
of the U.S. government.
The fund must issue you a statement showing the percent of the dividend that represents exempt
U.S. government obligations. You must list the name of the fund on line 12a, the total amount of the
dividend paid by the fund on line 12b, and the percentage of dividend attributable to U.S. government
obligations on line 12c. You then calculate the amount of dividend attributable to US government
obligations on line 12d.
Total all calculated dividend amounts on lines 12d and enter the result on line 12. Attach a schedule,
if necessary, listing all the obligations and calculations.
Line 14 Benets Paid by the Railroad Retirement Board. Enter any federally taxed retirement benets
paid by the Railroad Retirement Board (RRB), such as Tier I and Tier II benets, railroad retirement
sick pay, disability, and unemployment benets, included in federal AGI. List the name of the benet
paid on line 14a and the related amount on line 14b. 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
Benets Section. Paper lers must attach a copy of pages 1 and 2 of Federal Form 1040 or 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 benets AND Form RRB-1099 for Railroad Retirement Board Tier I payments because
the Social Security Benets Worksheet in the federal tax booklet adds the benets together to calculate
the taxable benets entered on line 6b of the Federal Form 1040 or 1040-SR.
Use the total amount of Tier I benets divided by the total benet amount reported on line 6a of the
Federal Form 1040 or 1040-SR to calculate a ratio to six decimal places, then round to ve 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 15 Special Capital Gains/Extraordinary Dividend Deduction. See the Special Capital Gains/
Extraordinary Dividend Election and Computation, Form 4797N, instructions.
Line 16 Nebraska’s 529 College Savings Program Contributions. If during 2020 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, ling separately) on line 16.
The Nebraska Educational Savings Plan Trust includes the following Plans:
u NEST Direct College Savings Plan;
u NEST Advisor College Savings Plan;
u TD Ameritrade 529 College 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 16. 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 qualied rollover, up to a
maximum of $10,000 ($5,000 if married, ling separately), is eligible for the deduction.
15
Part B — Adjustments Decreasing Federal AGI
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Line 16 (cont.) Any withdrawals from the Nebraska College Savings Program to pay K-12 expenses are non-qualied
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-qualied use of Nebraska
College Savings Program accounts even though these withdrawals are permissible beginning in 2020
under federal law. Qualied withdrawals from the Nebraska College Savings Program accounts must
be used to pay qualied expenses at schools for higher education (colleges, universities, technical
schools, graduate programs).
For questions about the Nebraska College Savings Program, go to treasurer.nebraska.gov, or contact
the State Treasurer’s Oce at 402-471-2455.
Line 17 Nebraska Achieving a Better Life Experience Act Plan Contributions. If during 2020, you made
contributions to one or more Enable Savings Plan accounts, enter the account numbers you contributed
to and the amount of your contributions, up to a maximum of $10,000 ($5,000 if married, ling
separately) on line 17. You cannot deduct contributions made to other 529A (ABLE) savings plans
on line 17. For questions about the Enable Savings Plan, go to treasurer.nebraska.gov, or contact the
State Treasurer’s Oce at 402-471-2455.
Line 18 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.
Line 19 Nonresident Military Servicemember Active Duty Pay. Enter the amount of nonresident military
servicemember active duty pay included in the servicemember’s federal AGI. The 2020 Form W-2
issued by the uniformed services to the servicemember must be attached to Form 1040N. The Form W-2
must identify the income as attributable to a state other than Nebraska in box 15. If “NE” is shown on
the Form W-2, the adjustment will not be allowed. Only active duty military service compensation
can be deducted on line 19.
Line 20 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 20.
Line 21 Claim of Right Repayment. Enter the amount required to be included on your federal return for a
claim of right repayment.
Line 22 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 23 Nebraska Agricultural Revenue Bond Interest. Enter the amount of interest income from Nebraska
Agricultural Revenue Bonds that is included in federal AGI.
Line 24 Federally Taxable Nebraska Investment Finance Authority (NIFA) Bond Interest. Enter total
federally taxable NIFA bond income included in federal AGI.
Line 25 Enter Total Interest from Federally Taxable Build America Bonds Issued by Nebraska
Governmental Units.
Line 26
Social Security Income. If line 5 of Form 1040N is $59,100 or less for a married, filing
jointly return, or $43,820 or less for all other filing statuses, enter the amount of Social Security
income included in federal AGI. 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 1040-SR to your Nebraska return.
Line 27 Military Retirement. Enter the amount of military retirement income allowable as a deduction based
on your previously led Form 1040N-MIL. Multiply the amount of military pension shown on line 5b,
Federal Form 1040 or 1040-SR, page 1, by 40%. Only individuals who led a Form 1040N-MIL within
two years after the retirement date from the uniformed services may claim this exclusion.
Note: Nebraska law provides that the exclusion of 40% of an individual’s military retirement benet
begins in the year in which the election is made. For example, if you selected Option 1, you may claim
this deduction on your 2020 tax return only if you led your Form 1040N-MIL prior to January 1, 2021.
Line 28 Dividends Received from Corporations not Subject to the IRC. This deduction is generally limited
to dividends received from foreign corporations. Dividends received from domestic corporations are
not deductible.
Line 29 Total Adjustments Decreasing Federal AGI. Total lines 10 and 13 through 28, enter here, and on
line 13, Form 1040N.
More info . . .
More info . . .
revenue.nebraska.gov
Taxpayers ling 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:
uWages, salaries, tips, and commissions;
uNebraska unemployment payments;
17
Nebraska Schedule III Instructions
Note: When completing lines 2 and 5 of Nebraska Schedule II, refer to the Conversion Chart on DOR’s website.
Full-year Nebraska residents claiming a credit for income tax paid to another state, political subdivision
of another state, or the District of Columbia must complete Nebraska Schedule II. Partial-year residents
must use Nebraska Schedule III.
A separate Schedule II must be completed for each state where income tax was paid. The total credits
cannot exceed the Nebraska tax liability. If some income is subject to an income tax of both another
state and a political subdivision in that state, complete only one Nebraska Schedule II and combine
the state and political subdivision income taxes paid.
Credit for Income Tax Paid to Another State. A credit will not be allowed unless you attach a
complete copy of the other state’s or political subdivision’s tax return, including all schedules. If the
tax is not reported on an income tax return, attach a copy of a letter or statement from the other state
or political subdivision showing the income and the tax paid. For political subdivisions not requiring
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.
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 led 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 18, 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 ve 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 led 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 ling an annual
income tax return, enter the income tax withholding for that subdivision.
If you and your spouse le married, ling separately in Nebraska, but le married, ling 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
revenue.nebraska.gov
Line 1 (cont.) uSeverance pay associated with Nebraska employment;
uDividends, interest, and other passive income;
u Business income;
uFarming and ranching income;
u Partnership, S corporation, LLC, estate, or trust income;
uGain or loss;
uRent and royalty income;
uLottery prizes;
uNet operating loss carryforward; and
uFinancial institution tax credit claimed.
Income of a Servicemember's Spouse. Under the federal Servicemembers Civil Relief Act (SCRA),
Nebraska cannot tax the income of a nonresident servicemember’s spouse when the spouse has the
same state of residence as the servicemember and is in this state only in support of the servicemember.
The Veterans Benets and Transition Act of 2019 amended the SCRA by adding an election to allow
the military servicemember spouse to claim the military servicemember’s state of residency for tax
purposes for any taxable year of the marriage if the spouse is in Nebraska only in support of the
servicemember. The spouse’s income should not be included as Nebraska source income on line 1,
Schedule III. For more information, see the Nebraska Income Tax for U.S. Servicemembers, Their
Spouses, and Civilians Working with U.S. Forces Information Guide.
Line 2 Adjustments as Applied to Nebraska Income. If you claimed adjustments to income on lines 10-21
on Schedule 1, Federal Form 1040 or 1040-SR, 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.
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 ve
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 1.0000.
Line 5 Nebraska Taxable Income. Enter the amount from line 14, Form 1040N.
Line 6 Nebraska Tax Calculation. Paper lers use the Nebraska Tax Table and the income shown on line 5,
Schedule III, to nd the tax amount to enter on line 6, Schedule III. Electronic lers must use the
Nebraska Tax Calculation Schedule to calculate tax on Nebraska Taxable Income.
Partial-year residents enter your Nebraska credit for the elderly or disabled, or credit for child/
dependent care expenses. See applicable instructions for lines 20, 23, and 33, Form 1040N. Partial-year
residents with federal AGI of $29,000 or less cannot claim child care credit here, and must instead
complete line 12, Form 2441N, to calculate the amount to enter on line 33, Form 1040N.
Calculate the Nebraska earned income credit on lines 11 and 12, Schedule III.
Nonresidents are not allowed any credits on the line 6, Schedule III calculation.
Line 7 Personal Exemption Credit. Enter your credit for personal exemptions. ($140 multiplied by the
number of exemptions shown on line 4, Form 1040N). Do not enter on line 18, Form 1040N.
Line 8 Tax After Personal Exemption Credit. Line 6, Schedule III, minus line 7, Schedule III.
Line 9 Nebraska Income Tax. Multiply line 8, Schedule III, by the ratio you computed on line 4, Schedule III.
Line 10 Nebraska Other Tax. Complete all of lines 10a-f, Schedule III, that are applicable to your tax
calculation. See line 16, Form 1040N instructions.
Lines 11 and 12 Earned Income Credit. Partial-year residents may claim this credit by entering the number of qualifying
children on line 11a, Schedule III, and the federal earned income credit information on line 11b,
Schedule III. The allowable Nebraska credit is 10% of the federal earned income credit multiplied by
the ratio calculated on line 4, Schedule III. Enter the result on line 12, Schedule III, and on line 35,
Form 1040N. To receive this credit, paper lers must attach a copy of pages 1 and 2 of their federal
return. Nonresidents cannot claim the Nebraska earned income credit.
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More info . . .
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) Far mer/Rancher (2) Active Militar y (1) Deceased Taxpayer(s)
(first name & date of death):
(4) Head of Household
(5)
Widow(er) with dependent children
2a
Check if YOU were: (1) 65 or older (2) Blind
SPOUSE was: (3) 65 or older (4) Blind
2b
8-417-2020
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 , 2020 to , 2020 (attach Schedule III)
(3) Nonresident (attach Schedule III)
Complete Reverse Side
Important: SSN(s) must be entered below.
Nebraska Individual Income Tax Return
for the taxable year January 1, 2020 through December 31, 2020 or other taxable year:
, 2020 through ,
FORM 1040N
2020
Please Do Not Write In This Space
Your First Name and Initial Last Name
If a Joint Return, Spouse’s First Name and Initial Last Name
Current Mailing Address (Number and Street or PO Box)
City State Zip Code
Please Type or Print
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6 Nebraska standard deduction (if you checked any boxes on line 2a or 2b above,
see instructions; otherwise, enter $7,000 if single; $14,000 if married, filing jointly or
qualified widow[er]; $7,000 if married, filing separately; or $10,300 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 9, from attached Nebraska Schedule I) . 12
13 Adjustments decreasing federal AGI (line 29, 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 6, 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 43.................................... 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
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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
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.
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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.
18 Nebr. personal exemption credit for residents only ($140 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 School Readiness Tax Credit for providers (see instructions) ................. 26
27 Designated extremely blighted area tax credit (attach Form 1040N-EB) ........ 27
28 Total nonrefundable credits (add lines 18 through 27).. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Nebraska tax after nonrefundable credits. Subtract line 28 from line 17 (if line 28 is more than line 17,
enter -0-). If the result is greater than your federal tax liability, see page 10 in the instructions. If entering
federal tax, check box and attach a copy of the federal return ................................. 29
30 Total Nebraska income tax withheld (attach 2020 Forms, see instructions)
a W-2 $ ________________ b K-1N $ ________________
c W-2G, 1099-R,1099-MISC, 1099-NEC or others $ ________________ ....... 30
31 2020 estimated income tax payments (include any 2019 overpayment credited to
2020 and any payments submitted with an extension request) ................ 31
32 Form 3800N refundable credit (attach Form 3800N) ........................ 32
33 Nebraska child/dependent care refundable credit, if line 5 is $29,000 or less
(attach a copy of Form 2441N)
.......................................... 33
34 Beginning Farmer credit from Form 1099 BFC (NDA NextGen)................ 34
35 Nebraska earned income credit. Enter number of qualifying children 97
Federal credit 98 $ .00 x .10 (10%) (attach pages 1-2 of federal return) 35
36 Nebraska Property Tax Incentive Act Credit (attach Form PTC) ............... 36
37 Credit for qualified Volunteer Emergency Responders (see instructions) ......... 37
38 School Readiness Tax Credit for qualified staff members (see instructions) ....... 38
39 Total refundable credits (add lines 30 through 38) ............................................... 39
40 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 ........ 40
41 Total tax and penalty. Add lines 29 and 40 ................................................... 41
42 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 42. If no use tax is due, enter -0- on line 42. ................. 42
43 Total amount due. If line 39 is less than total of lines 41 and 42, subtract line 39 from the total of lines 41
and 42. Pay this amount in full. For electronic or credit card payment, check here and see instructions .... 43
44 Overpayment. If line 39 is more than total of lines 41 and 42, subtract total of lines 41 and 42 from line 39. .. 44
45 Amount of line 44 you want applied to your 2021 estimated tax ............... 45
46 Wildlife Conservation Fund donation of $1 or more ................... 46
47 Amount of line 44 you want refunded to you (line 44 minus lines 45 and 46) Your refund will generally be
issued by July 15, if your paper return is filed by April 15 (see instructions) ....................... 47
48a Routing Number 48b Type of Account 1 = Checking 2 = Savings
48c Account Number
48d Check this box if this refund will go to a bank account outside the United States.
Part A — Adjustments Increasing Federal AGI
• Attach additional pages if necessary.
Nebraska Schedule I —
Nebraska Adjustments to Income for Nebraska Residents, Partial-Year Residents, and Nonresidents
Nebraska Schedule I — Nebraska Adjustments to Income
(Nebraska Schedule II reverse side.)
Name on Form 1040N Social Security Number
• Attach this page to Form 1040N.
8-418-2020
2020
FORM 1040N
Schedule I
Part B — Adjustments Decreasing Federal AGI
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 Total adjustments increasing federal AGI (total lines 3 through 8). Enter here and on line 12, Form 1040N ..... 9
10 State income tax refund deduction. Enter line 1, Schedule 1, Federal Form 1040 or 1040-SR .......................... 10
11 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 11b ................................... 11
12 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 12d ......................................................... 12
13 Total U.S. government obligations. Enter total of lines 11 and 12. ...................................................................... 13
14 Benefits paid by the Railroad Retirement Board (RRB) included in the federal AGI. Must attach pages 1
and 2 of your federal income tax return and all Forms 1099 and W-2 from the RRB.
a List type: b Amount: $
Total benefits paid by the RRB included in federal AGI. Enter total of lines 14b ............................................. 14
15 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) ... 15
16 Nebraska College Savings Program contribution (see instructions) ................................................................... 16
17 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: $
Total Nebraska Enable plan contributions ....................................................................................................... 17
18 S corporation and LLC Non-Nebraska income (attach Nebraska Schedules K-1N, see instructions) ................ 18
19 Nonresident military servicemember active duty pay (attach active duty Form W-2, identifying the income as
attributable to another state, see instructions) ..................................................................................................... 19
20 Income earned by a Native American Indian in Indian country ........................................................................... 20
21 Claim of right repayment ..................................................................................................................................... 21
22
Nebraska NOL carryforward (attach a copy of the Nebraska NOL Worksheet for each loss year claimed on
this line)
................................................................................................................................................................
22
23 Nebraska agricultural revenue bond interest ....................................................................................................... 23
24 Interest from federally taxable Nebraska Investment Finance Association (NIFA) bonds ................................... 24
25 Interest from federally taxable Build America Bonds issued by Nebraska governmental units ........................... 25
26 Social Security included in Federal AGI (see instructions) Must attach pages 1 and 2 of your federal
income tax return ............................................................................................................................................... 26
27 Military retirement. Form 1040N-MIL must be on file with DOR (see instructions) .............................................. 27
28 Dividends received or deemed to be received from corporations not subject to the IRC .................................... 28
29 Total adjustments decreasing federal AGI (total lines 10 and 13 through 28). Enter here and on
line 13, Form 1040N ............................................................................................................................................ 29
Name on Form 1040N Social Security Number
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2020
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
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Nebraska Schedule II — Credit for Tax Paid to Another State
Nebraska Schedule III — Computation of Nebraska Tax
2020
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
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From Form 1040N, Line 5 + Line 12 - Line 13 +
- 4
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 $140 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 6, Schedule 2,
Federal Form 1040 or 1040-SR) .................................................................................. 10 b $ ___________
c Subtotal (add lines 10a and 10b) ................................................................................. 10 c $ ___________
d Tax calculation. Multiply line 10c by 29.6% (x .296) ....................................................10 d $ ___________
e Enter any unused Nebraska personal exemption credit from the calculation on line 8 10 e $ ___________
f Subtract line 10e from line 10d ....................................................................................10 f $ ___________
Multiply line 10f by line 4 ratio. Enter result here and on line 16, Form 1040N. ............................................ 10
11 Earned income credit (Partial-Year Residents Only)
a Number of qualifying children. Enter here and on line 35, box 97, Form 1040N .........11 a ____________
b Enter federal earned income credit from federal tax return here and on
line 35, box 98, Form 1040N ......................................................................................11 b $ ___________
Multiply line 11b amount by 10% (x .10). Enter the result here (see instructions). ........................................ 11
12 Nebraska earned income credit. Multiply line 11 by the ratio you computed on line 4 (Must attach a copy of
federal tax return pages 1 and 2 to your return). Enter result here and on line 35, Form 1040N .................. 12
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2020 Public High School District Codes
All taxpayers who are Nebraska residents on
December 31, 2020, are required to enter the Public
High School District Code on Form 1040N.
Take the following steps:
1. On this 2020 Public High School District Codes listing,
nd 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 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 County 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
24
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
2020 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 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
Santee C5 5454505
Summerland 115 5402115
Verdigre 83R 5454583
Wausa 76R 5454576
Dixon (continued)
Laurel-Concord-
Coleridge
54 2614054
Ponca 1 2626001
Wakefield 60R 2690560
Wayne 17 2690017
Wynot 101 2614101
Dodge
Arlington 24 2789024
Howells-Dodge 70 2719070
Fremont 1 2727001
Logan View 594 2727594
North Bend
Central 595 2727595
Oakland-Craig 14 2711014
Scribner-Snyder 62 2727062
West Point 1 2720001
Douglas
Omaha 1 2828001
Arlington 24 2889024
Bennington 59 2828059
Douglas Co West
Community 15 2828015
Elkhorn 10 2828010
Fremont 1 2827001
Fort Calhoun 3 2889003
Gretna 37 2877037
Millard 17 2828017
Ralston 54 2828054
Westside 66 2828066
Dundy
Chase County
Schools 10 2915010
Dundy Co 117 2929117
Wauneta-Palisade 536 2915536
Fillmore
Bruning 94 3085094
Davenport 47 3085047
Exeter-Milligan 1 3030001
Fillmore Central 25 3030025
Friend 68 3076068
Heartland 96 3093096
McCool Junction 83 3093083
Meridian 303 3048303
Shickley 54 3030054
Sutton 2 3018002
Franklin
Alma 2 3142002
Franklin R6 3131506
Minden R3 3150503
Red Cloud 2 3191002
Silver Lake 123 3101123
Wilcox-Hildreth 1 3150001
Frontier
Arapahoe 18 3233018
Cambridge 21 3233021
Elwood 30 3237030
Eustis-Farnam 95 3232095
Hayes Center 79 3243079
Maywood 46 3232046
McCook 17 3273017
Medicine Valley 125 3232125
Southwest 179 3273179
Furnas
Alma 2 3342002
Arapahoe 18 3333018
Cambridge 21 3333021
Southern Valley 540 3333540
Southwest 179 3373179
Gage
Beatrice 15 3434015
Crete 2 3476002
Freeman 34 3434034
Diller-Odell 100 3434100
Lewiston 69 3467069
Gage (continued)
Norris 160 3455160
Southern 1 3434001
Tri County 300 3448300
Wilber-Clatonia 82 3476082
Garden
Creek Valley 25 3525025
Garden Co High 1 3535001
South Platte 95 3525095
Garfield
Burwell High 100 3636100
Chambers 137 3645137
Ord 5 3688005
Wheeler Central 45 3692045
Gosper
Arapahoe 18 3733018
Bertrand 54 3769054
Cambridge 21 3733021
Elwood 30 3737030
Eustis-Farnam 95 3732095
Lexington 1 3724001
Southern Valley 540 3733540
Grant
Hyannis 11 3838011
Greeley
Central Valley 60 3939060
Ord 5 3988005
Riverside 75 3906075
St. Paul 1 3947001
Wheeler Central 45 3992045
Hall
Adams Central High 90 4001090
Aurora 4R 4041504
Centura 100 4047100
Doniphan-
Trumbull 126 4040126
Grand Island 2 4040002
Kenesaw 3 4001003
Northwest High 82 4040082
Shelton 19 4010019
Wood River High 83 4040083
Hamilton
Aurora 504 4141504
Central City 4 4161004
Doniphan-Trumbull 126 4140126
Giltner 2 4141002
Hampton 91 4141091
Harvard 11 4118011
Heartland 96 4193096
High Plains
Community 75 4172075
Sutton 2 4118002
Harlan
Alma 2 4242002
Franklin R6 4231506
Holdrege 44 4269044
Loomis 55 4269055
Southern Valley 540 4233540
Wilcox-Hildreth 1 4250001
Hayes
Dundy County 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
25
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
2020 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 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 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
Com 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 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
Com 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
26
60 160 3 3 3 3
160 260 5 5 5 5
260 360 8 8 8 8
360 460 10 10 10 10
460 560 13 13 13 13
560 660 15 15 15 15
660 760 17 17 17 17
760 860 20 20 20 20
860 960 22 22 22 22
960 1,060 25 25 25 25
1,060 1,160 27 27 27 27
1,160 1,260 30 30 30 30
1,260 1,360 32 32 32 32
1,360 1,460 35 35 35 35
1,460 1,560 37 37 37 37
1,560 1,660 40 40 40 40
1,660 1,760 42 42 42 42
1,760 1,860 45 45 45 45
1,860 1,960 47 47 47 47
1,960 2,060 49 49 49 49
2,060 2,160 52 52 52 52
2,160 2,260 54 54 54 54
2,260 2,360 57 57 57 57
2,360 2,460 59 59 59 59
2,460 2,560 62 62 62 62
2,560 2,660 64 64 64 64
2,660 2,760 67 67 67 67
2,760 2,860 69 69 69 69
2,860 2,960 72 72 72 72
2,960 3,060 74 74 74 74
3,060 3,160 77 77 77 77
3,160 3,260 79 79 79 79
3,260 3,360 82 81 82 81
3,360 3,460 85 84 85 84
3,460 3,560 89 86 89 86
3,560 3,660 92 89 92 89
3,660 3,760 96 91 96 91
3,760 3,860 99 94 99 94
3,860 3,960 103 96 103 96
3,960 4,060 106 99 106 99
4,060 4,160 110 101 110 101
4,160 4,260 113 104 113 104
4,260 4,360 117 106 117 106
4,360 4,460 120 108 120 108
4,460 4,560 124 111 124 111
4,560 4,660 127 113 127 113
4,660 4,760 131 116 131 116
4,760 4,860 134 118 134 118
4,860 4,960 138 121 138 121
4,960 5,060 141 123 141 123
5,060 5,160 145 126 145 126
5,160 5,260 148 128 148 128
5,260 5,360 152 131 152 131
5,360 5,460 155 133 155 133
5,460 5,560 159 136 159 136
5,560 5,660 162 138 162 138
5,660 5,760 166 140 166 140
5,760 5,860 169 143 169 143
5,860 5,960 173 145 173 145
5,960 6,060 176 148 176 148
6,060 6,160 180 150 180 150
6,160 6,260 183 153 183 154
6,260 6,360 187 155 187 157
6,360 6,460 190 158 190 161
6,460 6,560 194 160 194 164
6,560 6,660 197 163 197 168
6,660 6,760 201 167 201 171
6,760 6,860 204 170 204 175
6,860 6,960 208 174 208 178
6,960 7,060 212 177 212 182
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
7,060
14,060
*A qualifying widow(er) must also use this column. Continued on next page
7,060 7,160 215 181 215 185
7,160 7,260 219 184 219 189
7,260 7,360 222 188 222 192
7,360 7,460 226 191 226 196
7,460 7,560 229 195 229 199
7,560 7,660 233 198 233 203
7,660 7,760 236 202 236 206
7,760 7,860 240 205 240 210
7,860 7,960 243 209 243 213
7,960 8,060 247 212 247 217
8,060 8,160 250 216 250 220
8,160 8,260 254 219 254 224
8,260 8,360 257 223 257 227
8,360 8,460 261 226 261 231
8,460 8,560 264 230 264 234
8,560 8,660 268 233 268 238
8,660 8,760 271 237 271 241
8,760 8,860 275 240 275 245
8,860 8,960 278 244 278 248
8,960 9,060 282 247 282 252
9,060 9,160 285 251 285 255
9,160 9,260 289 254 289 259
9,260 9,360 292 258 292 262
9,360 9,460 296 261 296 266
9,460 9,560 299 265 299 269
9,560 9,660 303 268 303 273
9,660 9,760 306 272 306 276
9,760 9,860 310 275 310 280
9,860 9,960 313 279 313 283
9,960 10,060 317 282 317 287
10,060 10,160 320 286 320 290
10,160 10,260 324 289 324 294
10,260 10,360 327 293 327 298
10,360 10,460 331 296 331 301
10,460 10,560 334 300 334 305
10,560 10,660 338 303 338 308
10,660 10,760 341 307 341 312
10,760 10,860 345 310 345 315
10,860 10,960 348 314 348 319
10,960 11,060 352 317 352 322
11,060 11,160 355 321 355 326
11,160 11,260 359 324 359 329
11,260 11,360 362 328 362 333
11,360 11,460 366 332 366 336
11,460 11,560 369 335 369 340
11,560 11,660 373 339 373 343
11,660 11,760 376 342 376 347
11,760 11,860 380 346 380 350
11,860 11,960 383 349 383 354
11,960 12,060 387 353 387 357
12,060 12,160 391 356 391 361
12,160 12,260 394 360 394 364
12,260 12,360 398 363 398 368
12,360 12,460 401 367 401 371
12,460 12,560 405 370 405 375
12,560 12,660 408 374 408 378
12,660 12,760 412 377 412 382
12,760 12,860 415 381 415 385
12,860 12,960 419 384 419 389
12,960 13,060 422 388 422 392
13,060 13,160 426 391 426 396
13,160 13,260 429 395 429 399
13,260 13,360 433 398 433 403
13,360 13,460 436 402 436 406
13,460 13,560 440 405 440 410
13,560 13,660 443 409 443 413
13,660 13,760 447 412 447 417
13,760 13,860 450 416 450 420
13,860 13,960 454 419 454 424
13,960 14,060 457 423 457 427
14,060 14,160 461 426 461 431
14,160 14,260 464 430 464 434
14,260 14,360 468 433 468 438
14,360 14,460 471 437 471 441
14,460 14,560 475 440 475 445
14,560 14,660 478 444 478 448
14,660 14,760 482 447 482 452
14,760 14,860 485 451 485 455
14,860 14,960 489 454 489 459
14,960 15,060 492 458 492 462
15,060 15,160 496 461 496 466
15,160 15,260 499 465 499 470
15,260 15,360 503 468 503 473
15,360 15,460 506 472 506 477
15,460 15,560 510 475 510 480
15,560 15,660 513 479 513 484
15,660 15,760 517 482 517 487
15,760 15,860 520 486 520 491
15,860 15,960 524 489 524 494
15,960 16,060 527 493 527 498
16,060 16,160 531 496 531 501
16,160 16,260 534 500 534 505
16,260 16,360 538 503 538 508
16,360 16,460 541 507 541 512
16,460 16,560 545 511 545 515
16,560 16,660 548 514 548 519
16,660 16,760 552 518 552 522
16,760 16,860 555 521 555 526
16,860 16,960 559 525 559 529
16,960 17,060 563 528 563 533
17,060 17,160 566 532 566 536
17,160 17,260 570 535 570 540
17,260 17,360 573 539 573 543
17,360 17,460 577 542 577 547
17,460 17,560 580 546 580 550
17,560 17,660 584 549 584 554
17,660 17,760 587 553 587 557
17,760 17,860 591 556 591 561
17,860 17,960 594 560 594 564
17,960 18,060 598 563 598 568
18,060 18,160 601 567 601 571
18,160 18,260 605 570 605 575
18,260 18,360 608 574 608 578
18,360 18,460 612 577 612 582
18,460 18,560 615 581 615 585
18,560 18,660 619 584 619 589
18,660 18,760 622 588 622 592
18,760 18,860 626 591 626 596
18,860 18,960 629 595 629 599
18,960 19,060 633 598 633 603
19,060 19,160 636 602 636 606
19,160 19,260 640 605 640 610
19,260 19,360 643 609 643 613
19,360 19,460 647 612 647 617
19,460 19,560 650 616 650 620
19,560 19,660 654 619 654 624
19,660 19,760 657 623 657 627
19,760 19,860 662 626 662 631
19,860 19,960 667 630 667 634
19,960 20,060 672 633 672 638
20,060 20,160 677 637 677 641
20,160 20,260 682 640 682 645
20,260 20,360 687 644 687 649
20,360 20,460 692 647 692 652
20,460 20,560 698 651 698 656
20,560 20,660 703 654 703 659
20,660 20,760 708 658 708 663
20,760 20,860 713 661 713 666
20,860 20,960 718 665 718 670
20,960 21,060 723 668 723 673
revenue.nebraska.gov
27
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 —
2020 Nebraska Tax Table
3,060
10,060
17,060
2020 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 widow(er) 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 —
28,560 28,660 1,103 935 1,103 940
28,660 28,760 1,108 939 1,108 943
28,760 28,860 1,113 942 1,113 947
28,860 28,960 1,118 946 1,118 950
28,960 29,060 1,123 949 1,123 954
29,060 29,160 1,128 953 1,128 957
29,160 29,260 1,133 956 1,133 961
29,260 29,360 1,138 960 1,138 964
29,360 29,460 1,143 963 1,143 968
29,460 29,560 1,148 967 1,148 971
29,560 29,660 1,153 970 1,153 975
29,660 29,760 1,158 974 1,158 978
29,760 29,860 1,163 977 1,163 982
29,860 29,960 1,168 981 1,168 985
29,960 30,060 1,173 984 1,173 989
30,060 30,160 1,178 988 1,178 992
30,160 30,260 1,183 991 1,183 996
30,260 30,360 1,188 995 1,188 1,000
30,360 30,460 1,193 998 1,193 1,003
30,460 30,560 1,199 1,002 1,199 1,007
30,560 30,660 1,204 1,005 1,204 1,010
30,660 30,760 1,209 1,009 1,209 1,014
30,760 30,860 1,214 1,012 1,214 1,017
30,860 30,960 1,219 1,016 1,219 1,021
30,960 31,060 1,224 1,019 1,224 1,024
31,060 31,160 1,229 1,023 1,229 1,028
31,160 31,260 1,234 1,026 1,234 1,031
31,260 31,360 1,239 1,030 1,239 1,035
31,360 31,460 1,244 1,034 1,244 1,038
31,460 31,560 1,249 1,037 1,249 1,042
31,560 31,660 1,254 1,041 1,254 1,046
31,660 31,760 1,259 1,044 1,259 1,051
31,760 31,860 1,265 1,048 1,265 1,056
31,860 31,960 1,272 1,051 1,272 1,061
31,960 32,060 1,278 1,055 1,278 1,066
32,060 32,160 1,285 1,058 1,285 1,071
32,160 32,260 1,292 1,062 1,292 1,076
32,260 32,360 1,299 1,065 1,299 1,081
32,360 32,460 1,306 1,069 1,306 1,086
32,460 32,560 1,313 1,072 1,313 1,091
32,560 32,660 1,319 1,076 1,319 1,096
32,660 32,760 1,326 1,079 1,326 1,101
32,760 32,860 1,333 1,083 1,333 1,106
32,860 32,960 1,340 1,086 1,340 1,111
32,960 33,060 1,347 1,090 1,347 1,116
33,060 33,160 1,354 1,093 1,354 1,121
33,160 33,260 1,360 1,097 1,360 1,127
33,260 33,360 1,367 1,100 1,367 1,132
33,360 33,460 1,374 1,104 1,374 1,137
33,460 33,560 1,381 1,107 1,381 1,142
33,560 33,660 1,388 1,111 1,388 1,147
33,660 33,760 1,395 1,114 1,395 1,152
33,760 33,860 1,402 1,118 1,402 1,157
33,860 33,960 1,408 1,121 1,408 1,162
33,960 34,060 1,415 1,125 1,415 1,167
34,060 34,160 1,422 1,128 1,422 1,172
34,160 34,260 1,429 1,132 1,429 1,177
34,260 34,360 1,436 1,135 1,436 1,182
34,360 34,460 1,443 1,139 1,443 1,187
34,460 34,560 1,449 1,142 1,449 1,192
34,560 34,660 1,456 1,146 1,456 1,197
34,660 34,760 1,463 1,149 1,463 1,202
34,760 34,860 1,470 1,153 1,470 1,207
34,860 34,960 1,477 1,156 1,477 1,212
34,960 35,060 1,484 1,160 1,484 1,217
35,060 35,160 1,490 1,163 1,490 1,222
35,160 35,260 1,497 1,167 1,497 1,227
35,260 35,360 1,504 1,170 1,504 1,232
35,360 35,460 1,511 1,174 1,511 1,237
35,460 35,560 1,518 1,177 1,518 1,242
35,560 35,660 1,525 1,181 1,525 1,247
35,660 35,760 1,531 1,184 1,531 1,252
35,760 35,860 1,538 1,188 1,538 1,257
35,860 35,960 1,545 1,191 1,545 1,262
35,960 36,060 1,552 1,195 1,552 1,267
36,060 36,160 1,559 1,198 1,559 1,272
36,160 36,260 1,566 1,202 1,566 1,277
36,260 36,360 1,573 1,205 1,573 1,282
36,360 36,460 1,579 1,209 1,579 1,287
36,460 36,560 1,586 1,213 1,586 1,292
36,560 36,660 1,593 1,216 1,593 1,297
36,660 36,760 1,600 1,220 1,600 1,302
36,760 36,860 1,607 1,223 1,607 1,307
36,860 36,960 1,614 1,227 1,614 1,312
36,960 37,060 1,620 1,230 1,620 1,317
37,060 37,160 1,627 1,234 1,627 1,322
37,160 37,260 1,634 1,237 1,634 1,327
37,260 37,360 1,641 1,241 1,641 1,332
37,360 37,460 1,648 1,244 1,648 1,337
37,460 37,560 1,655 1,248 1,655 1,342
37,560 37,660 1,661 1,251 1,661 1,347
37,660 37,760 1,668 1,255 1,668 1,352
37,760 37,860 1,675 1,258 1,675 1,357
37,860 37,960 1,682 1,262 1,682 1,362
37,960 38,060 1,689 1,265 1,689 1,367
38,060 38,160 1,696 1,269 1,696 1,372
38,160 38,260 1,702 1,272 1,702 1,377
38,260 38,360 1,709 1,276 1,709 1,382
38,360 38,460 1,716 1,279 1,716 1,387
38,460 38,560 1,723 1,283 1,723 1,392
38,560 38,660 1,730 1,286 1,730 1,397
38,660 38,760 1,737 1,290 1,737 1,402
38,760 38,860 1,744 1,293 1,744 1,407
38,860 38,960 1,750 1,297 1,750 1,412
38,960 39,060 1,757 1,300 1,757 1,417
39,060 39,160 1,764 1,304 1,764 1,422
39,160 39,260 1,771 1,307 1,771 1,427
39,260 39,360 1,778 1,311 1,778 1,432
39,360 39,460 1,785 1,314 1,785 1,437
39,460 39,560 1,791 1,319 1,791 1,442
39,560 39,660 1,798 1,324 1,798 1,447
39,660 39,760 1,805 1,329 1,805 1,452
39,760 39,860 1,812 1,334 1,812 1,457
39,860 39,960 1,819 1,339 1,819 1,462
39,960 40,060 1,826 1,344 1,826 1,467
40,060 40,160 1,832 1,349 1,832 1,472
40,160 40,260 1,839 1,354 1,839 1,477
40,260 40,360 1,846 1,359 1,846 1,482
40,360 40,460 1,853 1,364 1,853 1,487
40,460 40,560 1,860 1,369 1,860 1,492
40,560 40,660 1,867 1,374 1,867 1,497
40,660 40,760 1,873 1,379 1,873 1,502
40,760 40,860 1,880 1,384 1,880 1,507
40,860 40,960 1,887 1,389 1,887 1,512
40,960 41,060 1,894 1,394 1,894 1,517
41,060 41,160 1,901 1,399 1,901 1,522
41,160 41,260 1,908 1,404 1,908 1,527
41,260 41,360 1,915 1,409 1,915 1,532
41,360 41,460 1,921 1,415 1,921 1,537
41,460 41,560 1,928 1,420 1,928 1,542
41,560 41,660 1,935 1,425 1,935 1,547
41,660 41,760 1,942 1,430 1,942 1,552
41,760 41,860 1,949 1,435 1,949 1,557
41,860 41,960 1,956 1,440 1,956 1,562
41,960 42,060 1,962 1,445 1,962 1,567
42,060 42,160 1,969 1,450 1,969 1,572
42,160 42,260 1,976 1,455 1,976 1,577
42,260 42,360 1,983 1,460 1,983 1,582
42,360 42,460 1,990 1,465 1,990 1,587
42,460 42,560 1,997 1,470 1,997 1,592
42,560 42,660 2,003 1,475 2,003 1,597
42,660 42,760 2,010 1,480 2,010 1,602
42,760 42,860 2,017 1,485 2,017 1,607
42,860 42,960 2,024 1,490 2,024 1,612
42,960 43,060 2,031 1,495 2,031 1,617
43,060 43,160 2,038 1,500 2,038 1,622
43,160 43,260 2,044 1,505 2,044 1,628
43,260 43,360 2,051 1,510 2,051 1,633
43,360 43,460 2,058 1,515 2,058 1,638
43,460 43,560 2,065 1,520 2,065 1,643
36,06028,56021,060
28
revenue.nebraska.gov
24,460 31,960 39,460
21,060 21,160 728 672 728 677
21,160 21,260 733 675 733 680
21,260 21,360 738 679 738 684
21,360 21,460 743 683 743 687
21,460 21,560 748 686 748 691
21,560 21,660 753 690 753 694
21,660 21,760 758 693 758 698
21,760 21,860 763 697 763 701
21,860 21,960 768 700 768 705
21,960 22,060 773 704 773 708
22,060 22,160 778 707 778 712
22,160 22,260 783 711 783 715
22,260 22,360 788 714 788 719
22,360 22,460 793 718 793 722
22,460 22,560 798 721 798 726
22,560 22,660 803 725 803 729
22,660 22,760 808 728 808 733
22,760 22,860 813 732 813 736
22,860 22,960 818 735 818 740
22,960 23,060 823 739 823 743
23,060 23,160 828 742 828 747
23,160 23,260 833 746 833 750
23,260 23,360 838 749 838 754
23,360 23,460 843 753 843 757
23,460 23,560 848 756 848 761
23,560 23,660 853 760 853 764
23,660 23,760 858 763 858 768
23,760 23,860 863 767 863 771
23,860 23,960 868 770 868 775
23,960 24,060 873 774 873 778
24,060 24,160 878 777 878 782
24,160 24,260 883 781 883 785
24,260 24,360 888 784 888 789
24,360 24,460 893 788 893 792
24,460 24,560 898 791 898 796
24,560 24,660 903 795 903 799
24,660 24,760 908 798 908 803
24,760 24,860 913 802 913 806
24,860 24,960 918 805 918 810
24,960 25,060 923 809 923 813
25,060 25,160 928 812 928 817
25,160 25,260 933 816 933 821
25,260 25,360 938 819 938 824
25,360 25,460 943 823 943 828
25,460 25,560 948 826 948 831
25,560 25,660 953 830 953 835
25,660 25,760 958 833 958 838
25,760 25,860 963 837 963 842
25,860 25,960 968 840 968 845
25,960 26,060 973 844 973 849
26,060 26,160 978 847 978 852
26,160 26,260 983 851 983 856
26,260 26,360 988 854 988 859
26,360 26,460 993 858 993 863
26,460 26,560 998 862 998 866
26,560 26,660 1,003 865 1,003 870
26,660 26,760 1,008 869 1,008 873
26,760 26,860 1,013 872 1,013 877
26,860 26,960 1,018 876 1,018 880
26,960 27,060 1,023 879 1,023 884
27,060 27,160 1,028 883 1,028 887
27,160 27,260 1,033 886 1,033 891
27,260 27,360 1,038 890 1,038 894
27,360 27,460 1,043 893 1,043 898
27,460 27,560 1,048 897 1,048 901
27,560 27,660 1,053 900 1,053 905
27,660 27,760 1,058 904 1,058 908
27,760 27,860 1,063 907 1,063 912
27,860 27,960 1,068 911 1,068 915
27,960 28,060 1,073 914 1,073 919
28,060 28,160 1,078 918 1,078 922
28,160 28,260 1,083 921 1,083 926
28,260 28,360 1,088 925 1,088 929
28,360 28,460 1,093 928 1,093 933
28,460 28,560 1,098 932 1,098 936
2020 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 —
50,260
56,960
43,560
*A qualifying widow(er) must also use this column.
Over $63,560
• Use the following worksheet if your Nebraska taxable income is more than the maximum amount included in the 2020 Nebraska Tax Table. The tax table
shown above calculates tax to the midpoint of the bracket. The amounts shown below represent tax calculated on $63,560, the endpoint of the bracket.
Single
Add $3,437 plus 6.84%
of the amount over $63,560.
__________
Married, filing jointly or qualifying widow(er)
Add $2,525 plus 6.84%
of the amount over $63,560.
__________
Married, filing separately
Add $3,437 plus 6.84%
of the amount over $63,560.
__________
Head of household
Add $2,948 plus 6.84%
of the amount over $63,560.
__________
This is your Nebraska income tax.
(Enter on line 15, Form 1040N; or if you are a nonresident or partial-year resident, enter on line 6a, Nebraska Schedule III.)
29
revenue.nebraska.gov
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 —
46,060 52,760
50,260 50,360 2,530 1,860 2,530 2,042
50,360 50,460 2,537 1,865 2,537 2,049
50,460 50,560 2,544 1,870 2,544 2,056
50,560 50,660 2,551 1,875 2,551 2,063
50,660 50,760 2,557 1,880 2,557 2,070
50,760 50,860 2,564 1,885 2,564 2,077
50,860 50,960 2,571 1,890 2,571 2,083
50,960 51,060 2,578 1,895 2,578 2,090
51,060 51,160 2,585 1,900 2,585 2,097
51,160 51,260 2,592 1,905 2,592 2,104
51,260 51,360 2,599 1,910 2,599 2,111
51,360 51,460 2,605 1,916 2,605 2,118
51,460 51,560 2,612 1,921 2,612 2,124
51,560 51,660 2,619 1,926 2,619 2,131
51,660 51,760 2,626 1,931 2,626 2,138
51,760 51,860 2,633 1,936 2,633 2,145
51,860 51,960 2,640 1,941 2,640 2,152
51,960 52,060 2,646 1,946 2,646 2,159
52,060 52,160 2,653 1,951 2,653 2,165
52,160 52,260 2,660 1,956 2,660 2,172
52,260 52,360 2,667 1,961 2,667 2,179
52,360 52,460 2,674 1,966 2,674 2,186
52,460 52,560 2,681 1,971 2,681 2,193
52,560 52,660 2,687 1,976 2,687 2,200
52,660 52,760 2,694 1,981 2,694 2,206
52,760 52,860 2,701 1,986 2,701 2,213
52,860 52,960 2,708 1,991 2,708 2,220
52,960 53,060 2,715 1,996 2,715 2,227
53,060 53,160 2,722 2,001 2,722 2,234
53,160 53,260 2,728 2,006 2,728 2,241
53,260 53,360 2,735 2,011 2,735 2,248
53,360 53,460 2,742 2,016 2,742 2,254
53,460 53,560 2,749 2,021 2,749 2,261
53,560 53,660 2,756 2,026 2,756 2,268
53,660 53,760 2,763 2,031 2,763 2,275
53,760 53,860 2,770 2,036 2,770 2,282
53,860 53,960 2,776 2,041 2,776 2,289
53,960 54,060 2,783 2,046 2,783 2,295
54,060 54,160 2,790 2,051 2,790 2,302
54,160 54,260 2,797 2,056 2,797 2,309
54,260 54,360 2,804 2,061 2,804 2,316
54,360 54,460 2,811 2,066 2,811 2,323
54,460 54,560 2,817 2,071 2,817 2,330
54,560 54,660 2,824 2,076 2,824 2,336
54,660 54,760 2,831 2,081 2,831 2,343
54,760 54,860 2,838 2,086 2,838 2,350
54,860 54,960 2,845 2,091 2,845 2,357
54,960 55,060 2,852 2,096 2,852 2,364
55,060 55,160 2,858 2,101 2,858 2,371
55,160 55,260 2,865 2,106 2,865 2,377
55,260 55,360 2,872 2,111 2,872 2,384
55,360 55,460 2,879 2,116 2,879 2,391
55,460 55,560 2,886 2,121 2,886 2,398
55,560 55,660 2,893 2,126 2,893 2,405
55,660 55,760 2,899 2,131 2,899 2,412
55,760 55,860 2,906 2,136 2,906 2,419
55,860 55,960 2,913 2,141 2,913 2,425
55,960 56,060 2,920 2,146 2,920 2,432
56,060 56,160 2,927 2,151 2,927 2,439
56,160 56,260 2,934 2,156 2,934 2,446
56,260 56,360 2,941 2,161 2,941 2,453
56,360 56,460 2,947 2,166 2,947 2,460
56,460 56,560 2,954 2,171 2,954 2,466
56,560 56,660 2,961 2,176 2,961 2,473
56,660 56,760 2,968 2,181 2,968 2,480
56,760 56,860 2,975 2,186 2,975 2,487
56,860 56,960 2,982 2,191 2,982 2,494
56,960 57,060 2,988 2,196 2,988 2,501
57,060 57,160 2,995 2,201 2,995 2,507
57,160 57,260 3,002 2,206 3,002 2,514
57,260 57,360 3,009 2,211 3,009 2,521
57,360 57,460 3,016 2,216 3,016 2,528
57,460 57,560 3,023 2,221 3,023 2,535
57,560 57,660 3,029 2,226 3,029 2,542
57,660 57,760 3,036 2,231 3,036 2,548
57,760 57,860 3,043 2,236 3,043 2,555
57,860 57,960 3,050 2,241 3,050 2,562
57,960 58,060 3,057 2,246 3,057 2,569
58,060 58,160 3,064 2,251 3,064 2,576
58,160 58,260 3,070 2,256 3,070 2,583
58,260 58,360 3,077 2,261 3,077 2,590
58,360 58,460 3,084 2,266 3,084 2,596
58,460 58,560 3,091 2,271 3,091 2,603
58,560 58,660 3,098 2,276 3,098 2,610
58,660 58,760 3,105 2,281 3,105 2,617
58,760 58,860 3,112 2,286 3,112 2,624
58,860 58,960 3,118 2,291 3,118 2,631
58,960 59,060 3,125 2,296 3,125 2,637
59,060 59,160 3,132 2,301 3,132 2,644
59,160 59,260 3,139 2,306 3,139 2,651
59,260 59,360 3,146 2,311 3,146 2,658
59,360 59,460 3,153 2,316 3,153 2,665
59,460 59,560 3,159 2,321 3,159 2,672
59,560 59,660 3,166 2,326 3,166 2,678
59,660 59,760 3,173 2,331 3,173 2,685
59,760 59,860 3,180 2,336 3,180 2,692
59,860 59,960 3,187 2,341 3,187 2,699
59,960 60,060 3,194 2,346 3,194 2,706
60,060 60,160 3,200 2,351 3,200 2,713
60,160 60,260 3,207 2,356 3,207 2,719
60,260 60,360 3,214 2,361 3,214 2,726
60,360 60,460 3,221 2,366 3,221 2,733
60,460 60,560 3,228 2,371 3,228 2,740
60,560 60,660 3,235 2,376 3,235 2,747
60,660 60,760 3,241 2,381 3,241 2,754
60,760 60,860 3,248 2,386 3,248 2,761
60,860 60,960 3,255 2,391 3,255 2,767
60,960 61,060 3,262 2,396 3,262 2,774
61,060 61,160 3,269 2,401 3,269 2,781
61,160 61,260 3,276 2,406 3,276 2,788
61,260 61,360 3,283 2,411 3,283 2,795
61,360 61,460 3,289 2,417 3,289 2,802
61,460 61,560 3,296 2,422 3,296 2,808
61,560 61,660 3,303 2,427 3,303 2,815
61,660 61,760 3,310 2,432 3,310 2,822
61,760 61,860 3,317 2,437 3,317 2,829
61,860 61,960 3,324 2,442 3,324 2,836
61,960 62,060 3,330 2,447 3,330 2,843
62,060 62,160 3,337 2,452 3,337 2,849
62,160 62,260 3,344 2,457 3,344 2,856
62,260 62,360 3,351 2,462 3,351 2,863
62,360 62,460 3,358 2,467 3,358 2,870
62,460 62,560 3,365 2,472 3,365 2,877
62,560 62,660 3,371 2,477 3,371 2,884
62,660 62,760 3,378 2,482 3,378 2,890
62,760 62,860 3,385 2,487 3,385 2,897
62,860 62,960 3,392 2,492 3,392 2,904
62,960 63,060 3,399 2,497 3,399 2,911
63,060 63,160 3,406 2,502 3,406 2,918
63,160 63,260 3,412 2,507 3,412 2,925
63,260 63,360 3,419 2,512 3,419 2,932
63,360 63,460 3,426 2,517 3,426 2,938
63,460 63,560 3,433 2,522 3,433 2,945
59,460
43,560 43,660 2,072 1,525 2,072 1,648
43,660 43,760 2,079 1,530 2,079 1,653
43,760 43,860 2,086 1,535 2,086 1,658
43,860 43,960 2,092 1,540 2,092 1,663
43,960 44,060 2,099 1,545 2,099 1,668
44,060 44,160 2,106 1,550 2,106 1,673
44,160 44,260 2,113 1,555 2,113 1,678
44,260 44,360 2,120 1,560 2,120 1,683
44,360 44,460 2,127 1,565 2,127 1,688
44,460 44,560 2,133 1,570 2,133 1,693
44,560 44,660 2,140 1,575 2,140 1,698
44,660 44,760 2,147 1,580 2,147 1,703
44,760 44,860 2,154 1,585 2,154 1,708
44,860 44,960 2,161 1,590 2,161 1,713
44,960 45,060 2,168 1,595 2,168 1,718
45,060 45,160 2,174 1,600 2,174 1,723
45,160 45,260 2,181 1,605 2,181 1,728
45,260 45,360 2,188 1,610 2,188 1,733
45,360 45,460 2,195 1,615 2,195 1,738
45,460 45,560 2,202 1,620 2,202 1,743
45,560 45,660 2,209 1,625 2,209 1,748
45,660 45,760 2,215 1,630 2,215 1,753
45,760 45,860 2,222 1,635 2,222 1,758
45,860 45,960 2,229 1,640 2,229 1,763
45,960 46,060 2,236 1,645 2,236 1,768
46,060 46,160 2,243 1,650 2,243 1,773
46,160 46,260 2,250 1,655 2,250 1,778
46,260 46,360 2,257 1,660 2,257 1,783
46,360 46,460 2,263 1,665 2,263 1,788
46,460 46,560 2,270 1,670 2,270 1,793
46,560 46,660 2,277 1,675 2,277 1,798
46,660 46,760 2,284 1,680 2,284 1,803
46,760 46,860 2,291 1,685 2,291 1,808
46,860 46,960 2,298 1,690 2,298 1,813
46,960 47,060 2,304 1,695 2,304 1,818
47,060 47,160 2,311 1,700 2,311 1,823
47,160 47,260 2,318 1,705 2,318 1,830
47,260 47,360 2,325 1,710 2,325 1,837
47,360 47,460 2,332 1,715 2,332 1,844
47,460 47,560 2,339 1,720 2,339 1,851
47,560 47,660 2,345 1,725 2,345 1,858
47,660 47,760 2,352 1,730 2,352 1,864
47,760 47,860 2,359 1,735 2,359 1,871
47,860 47,960 2,366 1,740 2,366 1,878
47,960 48,060 2,373 1,745 2,373 1,885
48,060 48,160 2,380 1,750 2,380 1,892
48,160 48,260 2,386 1,755 2,386 1,899
48,260 48,360 2,393 1,760 2,393 1,906
48,360 48,460 2,400 1,765 2,400 1,912
48,460 48,560 2,407 1,770 2,407 1,919
48,560 48,660 2,414 1,775 2,414 1,926
48,660 48,760 2,421 1,780 2,421 1,933
48,760 48,860 2,428 1,785 2,428 1,940
48,860 48,960 2,434 1,790 2,434 1,947
48,960 49,060 2,441 1,795 2,441 1,953
49,060 49,160 2,448 1,800 2,448 1,960
49,160 49,260 2,455 1,805 2,455 1,967
49,260 49,360 2,462 1,810 2,462 1,974
49,360 49,460 2,469 1,815 2,469 1,981
49,460 49,560 2,475 1,820 2,475 1,988
49,560 49,660 2,482 1,825 2,482 1,994
49,660 49,760 2,489 1,830 2,489 2,001
49,760 49,860 2,496 1,835 2,496 2,008
49,860 49,960 2,503 1,840 2,503 2,015
49,960 50,060 2,510 1,845 2,510 2,022
50,060 50,160 2,516 1,850 2,516 2,029
50,160 50,260 2,523 1,855 2,523 2,035
30
revenue.nebraska.gov
Local Sales and Use Tax Codes and Rates
Ainsworth (003) 1.50%
Albion (004) 1.50
Alliance (008) 1.50
Alma (009) 2.00
Ansley (015) 1.00
Arapahoe (016) 1.00
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) beginning 10/1/2020 1.50
1/1/2020 to 9/30/2020 1.00
Big Springs (055) 1.00
Blair (057) 1.50
Bloomeld (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
Burwell (081) 1.50
Cairo (085) 1.00
Callaway (086) 1.00
Cambridge (087) beginning 7/1/2020 2.00
1/1/2020 to 6/30/2020 1.50
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) beginning 4/1/2020 1.50
1/1/2020 to 3/31/2020 1.00
Clarkson (102) 1.50
Clatonia (103) beginning 4/1/2020 0.50
Clay Center (104) 1.50
Clearwater (105) 1.50
Coleridge (108) 1.00
Columbus (110) 1.50
Cordova (114) 1.00
Cortland (116) 1.00
Cozad (119) 1.50
Crawford (122) 1.50
Creighton (123) 1.00
Crete (125) 2.00
Crofton (126) 1.00
Curtis (129) 1.00
Dakota City (131) 1.00
Dakota County (922) 0.50
Dannebrog (134) 1.00
Davey (137) beginning 10/1/2020 1.50
David City (138) 2.00
Daykin (140) 1.00
Decatur (141) beginning 1/1/2020 2.00
Deshler (143) beginning 1/1/2020 1.00
DeWeese (144) 1.00
DeWitt (145) 1.00
Diller (147) 1.00
Dodge (150) 1.50
Doniphan (151) 1.00
Dorchester (152) beginning 10/1/2020 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
Eustis (176) 1.00%
Ewing (177) beginning 10/1/2020 0.50
Exeter (178) 1.50
Fairbury (179) 2.00
Faireld (180) 1.50
Falls City (182) 1.50
Farnam (183) 1.00
Fort Calhoun (188) 1.50
Franklin (190) 1.00
Fremont (191) 1.50
Friend (192) beginning 4/1/2020 1.50
1/1/2020 to 3/31/2020 1.00
Fullerton (193) 2.00
Gage County (934) beginning 1/1/2020 0.50
Geneva (198) 2.00
Genoa (199) 1.50
Gering (200) 1.50
Gibbon (201) 1.00
Gordon (206) 1.00
Gothenburg (207) 1.50
Grand Island (210) 2.00
Grant (211) 1.00
Greeley (212) 1.00
Greenwood (213) 1.00
Gresham (214) 1.50
Gretna (215) beginning 10/1/2020 2.00
1/1/2020 to 9/30/2020 1.50
Guide Rock (217) 1.00
Harrison (227) 1.50
Hartington (228) 1.00
Harvard (229) 1.00
Hastings (230) 1.50
Hay Springs (231) 1.00
Hebron (235) beginning 7/1/2020 1.50
1/1/2020 to 6/30/2020 1.00
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
Humphrey (255) 1.50
Hyannis (257) 1.00
Imperial (258) 1.00
Jackson (263) 1.50
Jansen (264) 1.00
Juniata (268) 1.00
Kearney (269) 1.50
Kimball (273) 1.50
Laurel (276) 1.00
LaVista (274) 2.00
Lawrence (277) 1.00
Leigh (279) 1.50
Lewellen (281) 1.00
Lexington (283) 1.50
Lincoln (285) 1.75
Linwood (287) 1.00
Loomis (291) 1.00
Louisville (293) 1.50
Loup City (294) 2.00
Lyons (298) 1.50
Madison (299) 1.50
Malcolm (302) 1.00
Marquette (305) 1.50
Maywood (311) 1.50
McCook (312) 1.50
McCool Junction (313) 1.50
Meadow Grove (317) 1.50
Milford (322) 1.00
Milligan (325) beginning 10/1/2020 1.50
Minden (327) 2.00
Mitchell (328) 1.50
Monroe (330) 1.50
Morrill (332) 1.00
Mullen (334) 1.00
Murray (336) 1.00
Nebraska City (339) 2.00
Nehawka (340) 1.00
Neligh (341) 1.00
Nelson (342) 1.00
Newman Grove (346) 1.50
Niobrara (349) 1.00
Norfolk (351) 1.50
North Bend (353) 1.50
North Platte (355) 1.50%
Oakland (358) 1.50
Oconto (360) 1.00
Odell (362) 1.00
Ogallala (363) 1.50
Omaha (365) 1.50
O’Neill (366) 1.50
Orchard (368) 1.50
Ord (369) 2.00
Osceola (371) 1.50
Oshkosh (372) 2.00
Osmond (373) 1.50
Oxford (376) 1.50
Palmer (379) beginning 10/1/2020 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) beginning 10/1/2020 1.50
1/1/2020 to 9/30/2020 2.00
Ravenna (409) 1.50
Red Cloud (411) 1.50
Republican City (412) 1.00
Rising City (415) beginning 10/1/2020 1.00
Roca (418) beginning 10/1/2020 1.50
Rushville (425) 1.50
St. Edward (452) 1.50
St. Paul (454) 1.00
Sargent (428) 2.00
Schuyler (430) 1.50
Scottsblu (432) 1.50
Scribner (433) 1.50
Seward (435) 1.50
Shelby (436) beginning 4/1/2020 1.50
Sidney (441) 2.00
Silver Creek (442) 1.00
South Sioux City (446) 1.50
Spencer (448) 1.00
Springeld (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) beginning 10/1/2020 1.50
1/1/2020 to 9/30/2020 1.00
Sutton (473) 1.50
Syracuse (475) 1.00
Tecumseh (481) 1.50
Tekamah (482) 2.00
Terrytown (483) 1.00
Tilden (487) 1.50
Uehling (491) 1.00
Unadilla (493) beginning 1/1/2020 1.50
Upland (495) 0.50
Utica (496) 1.50
Valentine (497) 1.50
Valley (498) 1.50
Verdigre (502) 1.50
Wahoo (506) 2.00
Wakeeld (507) 1.00
Waterloo (512) 2.00
Wauneta (513) 1.00
Wausa (514) 1.00
Waverly (515) beginning 10/1/2020 1.50
1/1/2020 to 9/30/2020 1.00
Wayne (516) 1.50
Weeping Water (517) 1.50
West Point (519) 1.50
Wilber (523) 1.50
Wisner (530) 2.00
Wood River (533) 1.50
Wymore (534) 1.50
York (536) 2.00
Jurisdiction
Local
Rate
Jurisdiction Jurisdiction Jurisdiction
Local
Rate
Local
Rate
