Nebraska State Income Tax Overview

The state of Nebraska is one of the many that imposes a state income tax on its residents and those who earn income from a source based in Nebraska.  A Nebraska income tax return must be filed separately from that filed with the Internal Revenue Service (IRS) for federal income tax purposes.

Below are common questions about who has to file Nebraska state income taxes, tax rates, and when personal income tax returns must be filed.  If you are looking for additional information about federal income and tax returns, visit our “Tax Relief” page.

Who has to file a state income tax return in Nebraska?

Residents of Nebraska must file a state income tax return if:

  • They must file a federal income tax return reporting a federal tax liability, or
  • They have $5,000 or more of Nebraska adjustments to federal adjusted gross income, including non-Nebraska state and local bond interest exempt from federal tax

A resident is anyone who maintains a permanent residence in Nebraska for six or more months during a given tax year.

Non-residents of Nebraska must file a state income tax return if they have income derived from or connected with a source in Nebraska.  A non-resident is anyone who maintains a permanent residence in a state other than Nebraska and did not have a permanent residence in Nebraska for more than six months during a given tax year.

Someone is considered a partial year resident if that person begins or ends his domicile during the tax year or who resides in Nebraska for more than six months during the tax year.  When someone is ending their domicile in Nebraska, they must show intent to abandon Nebraska as their home.

What is the tax rate used for Nebraska state income tax purposes?

Nebraska applies a marginal tax rate in calculating state income tax according to the following tax table:

Single

Income Tax Rate
Less than $2,400 2.56%
$2,400 to $17,500 3.57%
$17,500 to $27,000 5.12%
$27,000+ 6.84%

Married Filing Jointly

Income Tax Rate
Less than $4,800 2.56%
$4,800 to $35,000 3.57%
$35,000 to $54,000 5.12%
$54,000+ 6.84%

When is Nebraska state income tax due?

Nebraska personal income tax is due by April 15 of the following year.  When April 15 falls on a holiday or weekend, tax is due on the first business day after April.

You can receive a six-month extension on filing of your Nebraska state income tax return by filing an extension of your federal income tax return or by filing Form 1040N.  Note that an extension only applies to the filing of your Nebraska income tax return; you must still make a tentative tax payment by April 15.  Any unpaid tax liability will be subject to interest charges.  You will also be assessed a penalty if the tentative tax payment is not at least 90% of your tax liability due.

Who can help me with completion of my Nebraska state income tax return?

If you call the phone number at the top of this page, you can speak with a tax attorney who specializes in Nebraska state income tax law.  A tax attorney can answer your questions and help you file both your federal and state income tax returns.

by Mark Johnston

Mark has been a contributor to legal web sites related to bankruptcy, tax, and criminal law since 2011. He has an Accounting degree from Texas A&M University.