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Nebraska Schedules I, II, and III
Extracted from PDF file 2023-nebraska-form-1040n-schedules.pdf, last modified December 2023Schedules I, II, and III
RESET Name on Form 1040N Nebraska Schedule I — Nebraska Adjustments to Income (Nebraska Schedule II reverse side.) • Attach this page to Form 1040N. PRINT FORM 1040N Schedule I 2023 Social Security Number Nebraska Schedule I — Nebraska Adjustments to Income for Nebraska Residents, Partial-Year Residents, and Nonresidents • Attach additional pages if necessary. Part A — Adjustments Increasing 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 Nebraska PTET deducted under section 164 of the IRC (from Schedules K-1N)..................................................................... 9 10 Total adjustments increasing federal AGI (total lines 3 through 9). Enter here and on line 12, Form 1040N............................ 10 Part B — Adjustments Decreasing Federal AGI 11 State income tax refund deduction. Enter line 1, Schedule 1, Federal Form 1040 or 1040-SR................................................ 11 12 U.S. government obligations exempt for state purposes (list below or attach schedule) a List type: b Amount: $ Total U.S. government obligations exempt for state purposes. Enter total of lines 12b........................................................ 12 13 List fund name, total dividend, and percent of regulated investment company dividends from a U.S. obligation: b Total dividend: $ x c . % = d $ Total regulated investment company dividends. Enter total of lines 13d............................................................................... 13 14 Total U.S. government obligations. Enter total of lines 12 and 13............................................................................................. 14 15 Benefits paid by the Railroad Retirement Board (RRB) included in the federal AGI. Attach all Forms 1099 & W-2 from the RRB. a List type: b Amount: $ Total benefits paid by the RRB included in federal AGI. Enter total of lines 15b................................................................... 15 16 Special capital gains/extraordinary dividend deduction [attach Form 4797N; a copy of Federal Schedule D; and Form 8949 (or Federal Schedule B when claiming extraordinary dividend deduction)] (see instructions)......................... 16 17 Nebraska College Savings Program contribution (see instructions).......................................................................................... 17 18 Employer contribution to the Nebraska Educational Savings Plan (see instructions)............................................................... 18 19 Nebraska Enable plan contributions. List the account number and annual contribution amount for each account you contributed to during this tax year (list below or attach schedule) a Account Number: b Amount: $ Enter total Nebraska Enable plan contributions..................................................................................................................... 19 20 S corp and LLC Non-Nebraska income (attach Federal schedules K-1 and Nebraska Schedules K-1N) ................................ 20 21 Nonresident military servicemember active duty pay (attach active duty Form W-2, identifying the income as attributable to another state, see instructions)........................................................................................................................... 21 22 Income earned by a Native American Indian in Indian country................................................................................................. 22 23 Claim of right repayment............................................................................................................................................................ 23 24 Nebraska NOL carryforward (attach the Nebraska NOL Worksheet for each loss year claimed on this line)................................... 24 25 Nebraska agricultural revenue bond interest............................................................................................................................. 25 26 Interest from federally taxable Nebraska Investment Finance Association (NIFA) bonds......................................................... 26 27 Interest from federally taxable Build America Bonds issued by Nebraska governmental units................................................. 27 28 Social Security included in Federal AGI (see instructions)........................................................................................................ 28 29 Military retirement benefits (Attach supporting documentation, see instructions)......................................................................... 29 30 Dividends received or deemed to be received from corporations not subject to the IRC (Attach supporting documentation).... 30 31 Segal AmeriCorps Education Award (attach Form 1099-MISC, see instructions)..................................................................... 31 32 Cancer benefits received from the Firefighter Cancer Benefits Act (Attach supporting documentation, see instructions)........... 32 33 Teach in Nebraska Today Act student loan repayment assistance (Attach supporting documentation, see instructions)............. 33 34 Health insurance premiums paid by retired law enforcement officers and professional firefighters (Attach supporting documentations, see instructions)................................................................................................................... 34 35 Interest from federally taxable bonds issued under the Nebraska Highway Bond Act............................................................... 35 36 Total adjustments decreasing federal AGI (total lines 11 and 14 through 35). Enter here and on line 13, Form 1040N.......... 36 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 00 8-418-2023 FORM 1040N Schedule II Nebraska Schedule II — Credit for Tax Paid to Another State Name on Form 1040N 2023 Social Security Number Nebraska Schedule II — Credit for Tax Paid to Another State for FULL-YEAR RESIDENTS ONLY • 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: 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 00 00 . 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 00 6 Allowable tax credit (line 1, 4, or 5, whichever is least). Enter amount here and on line 19, Form 1040N........... 6 00 00 FORM 1040N Schedule III Nebraska Schedule III — Computation of Nebraska Tax Name on Form 1040N 2023 Social Security Number Nebraska Schedule III — Computation of Nebraska Tax for PARTIAL-YEAR RESIDENTS AND NONRESIDENTS ONLY • 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. 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 00 00 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 00 5 Nebraska Taxable Income (line 14, Form 1040N) ............................................................................................. 5 6 Nebraska tax calculation (see instructions) a Tax on Nebraska Taxable Income from line 5................................................................6 a_ $____________ b Partial-year residents, enter Nebraska nonrefundable credit for the elderly or disabled.... 6 b_ $____________ c Partial-year residents, enter Nebraska child/dependent care nonrefundable credit.......6 c_ $____________ d Subtotal credits (add lines 6b and 6c)............................................................................6 d_ $____________ Line 6a minus line 6d ...................................................................................................................................... 6 7 Multiply Nebraska personal exemption credit of $157 by the number of Nebraska personal exemptions on line 4, Form 1040N.............................................................................................................................................. 7 8 Tax after Nebraska personal exemption credit (line 6 minus line 7). If less than $0, enter -0- here, and if you have any other tax due, apply any unused Nebraska personal exemption credit against that tax on line 10e.... 8 9 Nebraska income tax. Multiply line 8 by the ratio you computed on line 4. Enter result here and on line 15, Form 1040N............................................................................................................................................. 9 10 Nebraska other tax calculation: a Federal Tax on Lump Sum Distributions (Form 4972)..................................................10 a $____________ b Federal tax on early distributions (lesser of Form 5329 or line 8, Schedule 2, Federal Form 1040 or 1040-SR)...................................................................................10 b $____________ c Subtotal (add lines 10a and 10b)..................................................................................10 c $____________ d Tax calculation. Multiply line 10c by 29.6% (x .296).....................................................10 d $____________ e Enter any unused Nebraska personal exemption credit from the calculation on line 8 .10 e $____________ f Subtract line 10e from line 10d.....................................................................................10 f $____________ Multiply line 10f by line 4 ratio. Enter result here and on line 16, Form 1040N.............................................. 10 11 Earned income credit (Partial-Year Residents Only) a Number of qualifying children. Enter here and on line 35, box 97, Form 1040N..........11 a _____________ b Enter federal earned income credit from federal tax return here on line 35, box 98, Form 1040N .......................................................................................11 b $____________ Multiply line 11b amount by 10% (x .10). Enter the result here (see instructions). ......................................... 11 12 Nebraska earned income credit. Multiply line 11 by the ratio you computed on line 4. Enter result here and on line 35, Form 1040N..................................................................................................... 12 00 00 00 00 00 00 00 00
Form 1040N-Schedules
More about the Nebraska Form 1040N-Schedules Individual Income Tax TY 2023
These three schedules are included on one form. Schedule I: Nebraska Adjustments to Income for Nebraska Residents, Nonresidents, and Partial-Year Residents Schedule II: Credit for Tax Paid to Another State for Full-Year Residents Only S
We last updated the Schedules I, II, and III in February 2024, so this is the latest version of Form 1040N-Schedules, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1040N-Schedules directly from TaxFormFinder. You can print other Nebraska tax forms here.
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TaxFormFinder has an additional 34 Nebraska income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 1040N | Nebraska Individual Income Tax Return |
| Form 1040N-ES | Individual Estimated Income Tax Payment Voucher |
| Form 1040N-Schedules | Schedules I, II, and III |
| Form 1040N-V | Nebraska Individual Income Tax Payment Voucher |
| Form 1040XN | Amended Nebraska Individual Income Tax Return |
View all 35 Nebraska Income Tax Forms
Form Sources:
Nebraska usually releases forms for the current tax year between January and April. We last updated Nebraska Form 1040N-Schedules from the Department of Revenue in February 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Nebraska Form 1040N-Schedules
We have a total of ten past-year versions of Form 1040N-Schedules in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
2014 Form 1040N-Schedules
Form 1040N-Schds
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