Nebraska Nebraska Incentives Credit Computation for All Tax Years

Nebraska Incentives Credit Computation for All Tax Years
Form 3800N
Nebraska Incentives Credit Computation

PRINT FORM RESET FORM

FORM

for Tax Year 2025

	For tax year beginning

3800N

• Attach this form to the original or amended return.
,	
and ending                        ,

	 Name	

Social Security Number or Nebraska ID Number

	 Type of Return
Form 1040N	

Form 1120-SN	

Form 1120N	

Form 1041N	

Form 1065N	

Is the taxpayer a foreign adversarial company (FAC) or claiming credits from a business that is, or is owned in whole or part, by an FAC?
Do not include credits received from an FAC on lines 6 through 29.

Yes

Form 1120NF
No

1	 Nebraska income tax liability . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

1

2	 Total nonrefundable credits (other than those on Form 3800N). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

2

3	 Nebraska income tax liability after other nonrefundable credits (line 1 minus line 2). . . . . . . . . . . . . . . . . . . . . . . 

3

4	 TOTAL Form 3800N nonrefundable incentive credits (total of lines 6 through 19 below). Enter here and on Form
1040N, Form 1065N, Form 1120N, Form 1120-SN, Form 1041N, or Form 1120NF as appropriate. . . . . . . . . . . . . .
Note - Line 4 cannot exceed line 3, Nebraska income tax liability after other nonrefundable credits.

4

5	 TOTAL Form 3800N refundable incentive credits (total of lines 20 through 28 below). Form 1040N, Form 1065N,
Form 1120N, Form 1120-SN, Form 1041N, or Form 1120NF as appropriate. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

5

(See instructions)

Section A: Nonrefundable Incentive Credits
For credits that are received through distribution from another entity, also complete Section E, line 29.
6	 Employment and Investment Growth Act (Form 775N) credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

6

7	 Renewable Energy Tax credit (attach Nebraska Renewable Energy Tax Credit Worksheet) . . . . . . . . . . . . . . . . . 

7

8	 Nebraska Advantage Act (Form 312N) credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

8

9	 Nebraska Advantage Rural Development Act distributed credit received. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

9

10	Nebraska Advantage Research and Development Act distributed credit received. . . . . . . . . . . . . . . . . . . . . . . . . 

10

11	Nebraska Historic Tax Credit (NHTC) (attach Nebraska Historic Tax Credit Worksheet) . . . . . . . . . . . . . . . . . . . . 

11

12	ImagiNE Nebraska Act (Form 1107N) credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

12

13	Urban Redevelopment Act distributed credit received . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

13

Section B: Other Nonrefundable Credits
For credits that are received through distribution from another entity, also complete Section E, line 29.
14	New Markets Tax Credit (NMTC) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

14

15	Nebraska Affordable Housing Tax Credit (AHTC). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

15

16	Key Employer and Job Retention Act credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

16

17	Individuals with Intellectual and Developmental Disabilities Support Act - Employer credit
(list certificate numbers). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

17

18	Nebraska Shortline Rail Modernization Act (NSR) credit (list certificate numbers) . . . . . . 

18

19	Food Bank, Food Pantry, Food Rescue Donation Tax Credit (list certificate numbers). . . . 

19

Section C: Refundable Incentive Credits
For credits that are received through distribution from another entity, also complete Section E, line 29.
20	Nebraska Advantage Rural Development Act credit (attach Worksheet I and Worksheet II, or Worksheet LM and
qualification letter) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

20

21	Nebraska Advantage Microenterprise credit (attach Form 3800N Worksheet M and supporting documents). . . . 

21

22	Nebraska Advantage Research and Development Act credit (attach Worksheet RD, Form 3800N). Enter the
amount from line 22, Worksheet RD, Form 3800N here. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

22

23	Urban Redevelopment Act credit (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 

23

Section D: Other Refundable Credits
For credits that are received through distribution from another entity, also complete Section E, line 29.
24	Renewable Chemical Production (RCP) credit (list certificate number) . . . . . . 

24

25	Nebraska Higher Blend Tax Credit (HBTC) (list certificate numbers). . . . . . . . 

25

26	Nebraska Biodiesel Tax Credit (BDTC) (list certificate numbers). . . . . . . . . . . 

26

27	Nebraska Relocation Incentive Act (NRIA) credit (list certificate numbers) . . . 

27

28	Cast and Crew Nebraska Act (CCNA) credit (list certificate numbers). . . . . . . 

28

8-845-2025 Rev. 9-2025

Nebraska Incentives Credit Computation

PRINT FORM RESET FORM
FORM

3800N

for Tax Year 2025

	For tax year beginning

• Attach this form to the original or amended return.
,	
and ending                        ,

	 Name	

page 2

Social Security Number or Nebraska ID Number

Section E: Credits Received
Distributed Credits Received by Partners, Shareholders, Members, Patrons, and Beneficiaries
29	Distributed Credits Received by Partners, Shareholders, Members, Patrons, and Beneficiaries.
Do not include credits received from an FAC (see instructions under Foreign Adversarial Company).	
(A)
Name of Distributing Entity

(B)
Address

(C)
Project or Certificate
Number for the Credits
Received

(D)
Nebraska
ID Number

(E)
Incentive
Program

revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729

(F)
Year
Credit
Earned

(G)
Amount Received

Instructions
Purpose. The purposes of the Nebraska Incentives Credit Computation, Form 3800N, are to:
• Identify the program for which each tax credit is claimed;
• Identify the amount of tax credits used from each program;
• Identify distributed credits;
• Identify the specific project for which the tax credits were received; and
• Distinguish between and apply refundable and nonrefundable incentive tax credits appropriately.
Who Must File. Every taxpayer must complete the Form 3800N, to use any of the credits listed on lines 6 through
28 of this form.
Note: When claiming nonrefundable credits, the credits should be used in the order listed below:
• Renewable Energy Tax credit;
• Nebraska Advantage Rural Development Act credit;
• Nebraska Advantage Research and Development Act credit;
• Individuals with Intellectual and Developmental Disabilities Support Act - Employers Credit (IIDDSA);
• New Markets Tax Credit (NMTC);
• Nebraska Historic Tax Credit (NHTC);
• Nebraska Affordable Housing Tax Credit (AHTC);
• Employment and Investment Growth Act (LB 775) credit;
• Nebraska Advantage Act (LB 312) credit;
• Food Bank, Food Pantry, Food Rescue Donation Tax Credit;
• Nebraska Shortline Rail Modernization Act (NSR);
• ImagiNE Nebraska Act (LB 1107) credit;
• Key Employer and Job Retention Act credit;
• Urban Redevelopment Act (LB 544) credit;
When and Where to File. The Form 3800N must be completed and attached to the income or financial institution
tax return filed by an individual, corporation, partnership, S corporation, limited liability company (LLC), exempt
cooperative, or fiduciary for which a credit is claimed.
Partners, shareholders, members, patrons, or beneficiaries who are allowed any credits distributed by a partnership,
S corporation, LLC, cooperative, or fiduciary should complete lines 1 through 19 and 29. A copy of the Nebraska
Schedule K-1N filed by the partnership, S corporation, LLC, cooperative, or fiduciary must be attached to the taxpayer’s
Form 3800N. These credits may be used to reduce the taxpayer’s income tax liability. Any NMTC, NHTC, AHTC,
or HBTC can also be used to reduce the taxpayer’s insurance premium tax liability or financial institutions franchise
tax liability. Except for credits earned under the RCP, HBTC and BDTC, credits passed through to the taxpayer by a
partnership, S corporation, LLC, cooperative, or fiduciary are not refundable.
Records. All claimants must retain records for at least three years after filing the tax return claiming the credit. If the
taxpayer will be carrying forward any unused credits for incentive programs which allow credits to be carried forward,
the records supporting the original credit must be kept for at least three years after filing the last return on which the
credit carryforward is used.
Foreign Adversarial Company. Indicate whether or not the taxpayer is a foreign adversarial company (FAC) or
claiming credits from a business that is, or is owned in whole or part, by an FAC, as defined by Neb. Rev. Stat. § 77-3,114.
An FAC is ineligible to receive incentive benefits. Credits distributed from an FAC are ineligible for tax credit benefits.
If the answer is No, continue with the remainder of the form. If the answer is Yes because the taxpayer is an FAC, do
not complete the remainder of the form.
If the answer is Yes because the taxpayer is claiming credits from a business that is, or is owned in whole or in part, by
an FAC, you may not claim any credits from the FAC. Only enter credits from entities that are not an FAC. Failing to
answer will result in denial or delay in processing the credits claimed.
Foreign adversarial company means a company that:
• Is organized under the laws of a foreign adversary;
• Has its principal place of business within a foreign adversary;
• Is owned in whole or in part, operated, or controlled by the government of a foreign adversary; or
• Is a subsidiary or parent of any company that meets any of the above criteria.

Foreign adversaries as defined under 15 C.F.R. 791.4, as such regulation existed on April 1, 2025 are:
•

The People’s Republic of China, including the Hong Kong Special Administrative Region and the Macau
Special Administrative Region (China);
• Republic of Cuba (Cuba);
• Islamic Republic of Iran (Iran);
• Democratic People’s Republic of Korea (North Korea);
• Russian Federation (Russia); and
• Venezuelan politician Nicolás Maduro (Maduro Regime).

Specific Instructions

Line 3. Enter the result of line 1 minus line 2. If line 2 is greater than line 1, enter -0-. If line 3 is -0-, do not complete
the non-refundable credits section, lines 6 through 19.
Section A. Nonrefundable Incentive Credits. Refunds due to credits included in this section are not subject to
interest.
Line 6. Project holders must attach Form 775N and a copy of DOR’s qualification letter. If you are claiming LB 775
credit distributed from another entity, you do not need to attach Form 775N or a copy of DOR’s qualification letter,
but must complete line 29.
Line 7. Enter the total Renewable Energy Tax credit from Worksheet E, Form 3800N. Attach a copy of this worksheet.
Line 8. Enter the total Nebraska Advantage Act (Form 312N) credit (allowed by the qualification audit) which is being
used to reduce income tax liability. Attach a copy of DOR’s qualification letter. Project holders must attach a Form
312N and a copy of DOR’s qualification letter. If you are claiming LB 312 credit distributed from another entity, you
do not need to attach either of these documents, but must complete line 29.
Line 10. Enter the amount of Nebraska Advantage Research and Development Act credits received from a partnership,
S corporation, LLC, exempt cooperative, or fiduciary from Schedule A of the Form 3800N, Worksheet RD which is
being used to reduce income tax liability.
Line 11. Enter the total NHTCs claimed on the Nebraska Historic Tax Credit Worksheet, line 6a.
Line 12. Enter the total ImagiNE Nebraska Act (LB 1107) credit used to reduce income tax liability. Applicants with
signed ImagiNE Nebraska Act agreements must have previously filed, or must attach a completed ImagiNE Nebraska
Act Incentive Computation, Form 1107N. DOR will not allow this credit to offset an income tax liability until a 0.5%
administrative fee is paid on the amount of credit used. The fee is computed on an ImagiNE Nebraska Act Payment
of Fees for Incentive Credit Use, Form 1107F. The Form 1107F must be filed with DOR and the fee is to be paid
separately from the Nebraska income tax return.
Section B. Other Nonrefundable Credits.
Line 13. Enter the amount of Urban Redevelopment Act credits received through distribution which are being used
to reduce income tax liability.
Line 14. Enter the total New Markets Tax Credits (NMTC) claimed. Taxpayers who made an investment in a Community
Development Entity (CDE) will receive NMTC information from the CDE. Taxpayers who are distributed NMTCs
from a flow-through entity will receive NMTC information from the flow-through entity.
Line 15. Enter the total Affordable Housing Tax credits claimed. Project owners must include a copy of Form 8609N
and a copy of the completed Low-Income Housing Credit Allocation and Certification, Form 8609 with its Nebraska
income tax return. Taxpayers who receive allocated AHTCs from the project owner will receive AHTC information from
the project owner. Taxpayers who receive credits through a transfer, sale, or assignment will receive AHTC information
from the transferor of the AHTC credits.
Line 16. Enter the total Key Employer and Job Retention Act credit claimed.
Line 17. Enter the amount of Individuals with Intellectual and Developmental Disabilities Support Act – Employer
credits claimed. Enter the approved certificate number.
Line 18. Enter the amount of Nebraska Shortline Rail Modernization Act credits claimed. Enter the approved
certificate number.
Line 19. Enter the amount of Food Bank, Food, Pantry, Food Rescue Donation Tax credits claimed. Enter the
approved certificate number.

Section C. Refundable Incentive Credits. Refunds due to credits included in this section are not subject to interest.
Line 20. Enter the total Nebraska Advantage Rural Development Act credits (allowed by the qualification audit) for
which a refund or credit is claimed. Nebraska Advantage Rural Development Act credits used by the entity earning the
credits are not limited to the amount of Nebraska income tax liability on line 3. Attach a copy of DOR’s qualification
letter. Level 1 and Level 2 projects must also attach both the Nebraska Advantage Rural Development Act – Worksheet
I and the Nebraska Advantage Rural Development Act – Worksheet II. Livestock Modernization projects must attach
the Nebraska Advantage Rural Development Act – Worksheet LM.
Line 21. Enter the total Nebraska Advantage Microenterprise Tax credits claimed. Attach a completed Nebraska
Advantage Act Microenterprise Tax Credit Act Claim, Form 3800N – Worksheet M and supporting documentation.
Line 22. Enter the amount of Nebraska Advantage Research and Development Act credits calculated on line 22 of
the Worksheet RD, Form 3800N, to be taken as a refundable credit.
Line 23. Enter any credit earned under the Urban Redevelopment Act. Project holders must attach a Form 544N.
Section D. Other Refundable Credits.
Line 24. Enter any credit earned under the Renewable Chemical Production Tax Credit Act to be taken as a refundable
credit. Enter the approved certificate number.
Line 25. Enter any credit earned under the Nebraska Higher Blend Tax Credit Act to be taken as a refundable credit.
Enter the approved certificate number.
Line 26. Enter any credit earned under the Nebraska Biodiesel Tax Credit Act to be taken as a refundable credit. Enter
the approved certificate number.
Line 27. Enter any credit earned under the Nebraska Relocation Incentive Act to be taken as a refundable credit. Enter
the approved certificate number.
Line 28. Enter any credit earned under the Cast and Crew Nebraska Act to be taken as a refundable credit. Attach
certification received from the Nebraska Department of Economic Development.
Section E. Credits Received.
Line 29. Credits Received Through Distribution. If you are filing Form 3800N to claim a credit distributed from an
entity (partnership, S corporation, LLC, cooperative, or fiduciary that distributes its income currently) you must support
that entry on line 29. Identify the entity and the type of credits received from that entity and attach the appropriate
Schedule K-1N from that entity. In column D, indicate the Nebraska ID number of the entity as found on Schedule
K-1N. In column E, indicate from the list below the abbreviation for the program under which the credits were earned.
• Employment and Investment Growth Act = 775
• Renewable Energy Tax credit = RE
• Nebraska Advantage Act = 312
• Nebraska Advantage Rural Development Act = NARDA
• Nebraska Advantage Research and Development Act = RD
• Individuals with Intellectual and Developmental Disabilities Support Act - Employers Credit = IIDDSA
• Renewable Chemical Production Tax Credit Act = RCP
• Key Employer and Job Retention Act = KEY
• New Markets Tax Credit = NMTC
• Nebraska Historic Tax Credit = NHTC
• Urban Redevelopment Act = URA
• ImagiNE Nebraska Act = 1107
• Nebraska Shortline Rail Modernization Act = NSRMA
• Nebraska Affordable Housing Tax Credit = AHTC
• Nebraska Higher Blend Tax Credit Act = HBTC
• Nebraska Biodiesel Tax Credit Act = BDTC
If you receive credits under more than one incentive program, or from more than one entity, complete a separate line for
each type of credit received and attach a separate Schedule K-1N from each entity. These credits may be used to reduce the
taxpayer’s income tax liability. Any NMTC, NHTC, AHTC, or HBTC can also be used to reduce the taxpayer’s insurance
premium tax liability or financial institutions franchise tax liability. Except for credits earned under RCP, HBTC, BDTC, and
CCNA, credits passed through to the taxpayer by a partnership, S corporation, LLC, cooperative, or fiduciary are not refundable.

Credits received under the Nebraska Advantage Rural Development Act, the Nebraska Advantage Research and Development
Act, the Renewable Energy Tax credit, the New Markets Tax Credit, Key Employer and Job Retention Act will not have project
numbers to enter in column C. For the Nebraska Historic Tax Credit, the Individuals with Intellectual and Developmental
Disabilities Support Act - Employer credit, Nebraska Shortline Rail Modernization Act, the Nebraska Higher Blend Tax Credit
Act the Nebraska Biodiesel Tax Credit Act, the Renewable Chemical Production Act, or the Nebraska Relocation Incentive
Act, enter the certificate number in column C.
For the Nebraska Advantage Act or the Employment and Investment Growth Act, enter the project number in column C. For
the ImagiNE Nebraska Act, enter the application number in column C.
For the Affordable Housing Tax Credit, enter the AHTC qualified project number in column C. Taxpayers who receive allocated
AHTCs from the project owner will receive AHTC information from the project owner. Taxpayers who receive credits through
a transfer, sale, or assignment will receive AHTC information from the transferor of the AHTC credits.