Nebraska State Tax Return
| Official Website | http://www.revenue.state.ne.us/ |
| Refund Status Hotline | 1-800-742-7474 (NE & IA) 1-402-471-5729 (Anywhere) |
| General Information | 1-800-742-7474 (NE & IA) 1-402-471-5729 (Anywhere) |
Nebraska Individual Income Tax Provisions
Nebraska State uses the most common filing system for taxing residents on their earned income. There are three to choose from: joint, combined, or a mixture of the two. Nebraska opts for the joint system, which adds the incomes of both spouses in a married couple together and taxes it as one amount. This adheres to the federal government's idea of taxing the family as a single economic entity.
Nebraska's tax base begins with the federal adjusted gross income, and there a few differences between the state and federal laws that taxpayers should be aware of.
Exemptions
Some sources of income aren't included in taxation for residents, including:
- Interest from U.S. government obligations
- Extraordinary dividends from qualified corporations
Most other sources of income, including pension and social security benefits follow the federal laws regarding taxation.
Deductions
The state standard deduction is the same as the federal, and there are a few more deductions which residents can take to save money:
- Qualified contributions to the Nebraska College Savings Program
- Contributions to, and earnings from, a Nebraska long-term care savings plan
- Special capital gains accrued through the sale of stocks by state residents who are employed by qualified corporations doing business in-state.
State and local income taxes are not deductible, and neither are federal income taxes.
2024 Nebraska Tax Rates
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $3,900 | 2.46% of the amount over $0 |
| $3,900 | $23,370 | $95.94 plus 3.51% of the amount over $3,900 |
| $23,370 | $37,670 | $779.34 plus 5.01% of the amount over $23,370 |
| $37,670 | - | $1,495.77 plus 5.84% of the amount over $37,670 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $7,800 | 2.46% of the amount over $0 |
| $7,800 | $46,740 | $191.88 plus 3.51% of the amount over $7,800 |
| $46,740 | $75,340 | $1,558.67 plus 5.01% of the amount over $46,740 |
| $75,340 | - | $2,991.53 plus 5.84% of the amount over $75,340 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $3,900 | 2.46% of the amount over $0 |
| $3,900 | $23,370 | $95.94 plus 3.51% of the amount over $3,900 |
| $23,370 | $37,670 | $779.34 plus 5.01% of the amount over $23,370 |
| $37,670 | - | $1,495.77 plus 5.84% of the amount over $37,670 |
| If taxable income more than - | but not over - | the tax is: |
|---|---|---|
| $0 | $5,850 | 2.46% of the amount over $0 |
| $5,850 | $35,055 | $143.91 plus 3.51% of the amount over $5,850 |
| $35,055 | $56,510 | $1,169.01 plus 5.01% of the amount over $35,055 |
| $56,510 | - | $2,243.90 plus 5.84% of the amount over $56,510 |
eTax.com works with the IRS and state revenue services to bring you the latest tax laws, forms & schedules.
When you prepare a federal return with eTax.com, we make it quick and easy to complete your Nebraska state tax return. eTax.com offers e-file and direct deposit with all states that have e-file and direct deposit capabilities.
File My Federal & Nebraska State Returns!
| Nebraska | Services Available |
| Preparation | Preparation of a state tax return for Nebraska is available for $29.95. |
| E-File | E-File is available for Nebraska resident returns. |
| Direct Deposit | Direct Deposit is available for Nebraska. |
| Non-Resident Returns | Non-resident NE state returns are available upon request. |
| Non-Resident E-File | E-Filing non-resident NE state returns is not available. |
| Filing Deadline | 4/15/2025 |
| NE Counties | NE Cities |
| Adams | Ayr, Hastings, Holstein, Juniata, Kenesaw, Roseland |
| Antelope | Brunswick, Clearwater, Elgin, Neligh, Oakdale, Orchard, Royal |
| Arthur | Arthur |
| Banner | Harrisburg |
| Blaine | Brewster, Dunning, Purdum |
| Boone | Albion, Cedar Rapids, Petersburg, Primrose, Saint Edward |
| Box Butte | Alliance, Hemingford |
| Boyd | Bristow, Butte, Lynch, Naper, Spencer |
| Brown | Ainsworth, Johnstown, Long Pine |
| Buffalo | Amherst, Elm Creek, Gibbon, Kearney, Miller, Odessa, Pleasanton, Ravenna, Riverdale, Shelton |
| Burt | Craig, Decatur, Lyons, Oakland, Tekamah |
| Butler | Abie, Bellwood, Brainard, Bruno, David City, Dwight, Linwood, Rising City, Surprise, Ulysses |
| Cass | Alvo, Avoca, Cedar Creek, Eagle, Elmwood, Greenwood, Louisville, Manley, Murdock, Murray, Nehawka, Plattsmouth, South Bend, Union, Weeping Water |
| Cedar | Belden, Coleridge, Fordyce, Hartington, Laurel, Magnet, Randolph, Saint Helena, Wynot |
| Chase | Champion, Enders, Imperial, Wauneta |
| Cherry | Cody, Crookston, Elsmere, Kilgore, Merriman, Nenzel, Sparks, Valentine, Wood Lake |
| Cheyenne | Dalton, Gurley, Lodgepole, Potter, Sidney |
| Clay | Clay Center, Deweese, Edgar, Fairfield, Glenvil, Harvard, Inland, Ong, Saronville, Sutton, Trumbull |
| Colfax | Clarkson, Howells, Leigh, Rogers, Schuyler |
| Cuming | Bancroft, Beemer, West Point, Wisner |
| Custer | Anselmo, Ansley, Arnold, Berwyn, Broken Bow, Callaway, Comstock, Mason City, Merna, Oconto, Sargent, Weissert, Westerville |
| Dakota | Dakota City, Emerson, Homer, Hubbard, Jackson, South Sioux City |
| Dawes | Chadron, Crawford, Marsland, Whitney |
| Dawson | Cozad, Eddyville, Farnam, Gothenburg, Lexington, Overton, Sumner, Willow Island |
| Deuel | Big Springs, Chappell |
| Dixon | Allen, Concord, Dixon, Maskell, Newcastle, Ponca, Wakefield, Waterbury |
| Dodge | Ames, Dodge, Fremont, Hooper, Nickerson, North Bend, Scribner, Snyder, Uehling, Winslow |
| Douglas | Bennington, Boys Town, Elkhorn, Omaha, Valley, Waterloo |
| Dundy | Benkelman, Haigler, Max, Parks |
| Fillmore | Exeter, Fairmont, Geneva, Grafton, Milligan, Ohiowa, Shickley, Strang |
| Franklin | Bloomington, Campbell, Franklin, Hildreth, Naponee, Riverton, Upland |
| Frontier | Curtis, Eustis, Maywood, Moorefield, Stockville |
| Furnas | Arapahoe, Beaver City, Cambridge, Edison, Hendley, Holbrook, Oxford, Wilsonville |
| Gage | Adams, Barneston, Beatrice, Blue Springs, Clatonia, Cortland, Filley, Liberty, Odell, Pickrell, Virginia, Wymore |
| Garden | Lewellen, Lisco, Oshkosh |
| Garfield | Burwell |
| Gosper | Elwood, Smithfield |
| Grant | Ashby, Hyannis, Whitman |
| Greeley | Greeley, Scotia, Spalding, Wolbach |
| Hall | Alda, Cairo, Doniphan, Grand Island, Wood River |
| Hamilton | Aurora, Giltner, Hampton, Hordville, Marquette, Phillips |
| Harlan | Alma, Orleans, Ragan, Republican City, Stamford |
| Hayes | Hamlet, Hayes Center |
| Hitchcock | Culbertson, Palisade, Stratton, Trenton |
| Holt | Amelia, Atkinson, Chambers, Emmet, Ewing, Inman, O'Neill, Page, Stuart |
| Hooker | Mullen |
| Howard | Boelus, Dannebrog, Elba, Farwell, Saint Libory, Saint Paul |
| Jefferson | Daykin, Diller, Endicott, Fairbury, Jansen, Plymouth, Steele City |
| Johnson | Cook, Crab Orchard, Elk Creek, Sterling, Tecumseh |
| Kearney | Axtell, Heartwell, Minden, Norman, Wilcox |
| Keith | Brule, Keystone, Lemoyne, Ogallala, Paxton |
| Keya Paha | Mills, Newport, Springview |
| Kimball | Bushnell, Dix, Kimball |
| Knox | Bloomfield, Center, Creighton, Crofton, Niobrara, Verdigre, Wausa, Winnetoon |
| Lancaster | Bennet, Davey, Denton, Firth, Hallam, Hickman, Lincoln, Malcolm, Martell, Panama, Raymond, Roca, Sprague, Walton, Waverly |
| Lincoln | Brady, Dickens, Hershey, Maxwell, North Platte, Sutherland, Wallace, Wellfleet |
| Logan | Stapleton |
| Loup | Taylor |
| Madison | Battle Creek, Madison, Meadow Grove, Newman Grove, Norfolk, Tilden |
| McPherson | Tryon |
| Merrick | Archer, Central City, Chapman, Clarks, Palmer, Silver Creek |
| Morrill | Angora, Bayard, Bridgeport, Broadwater |
| Nance | Belgrade, Fullerton, Genoa |
| Nemaha | Auburn, Brock, Brownville, Johnson, Nemaha, Peru |
| Nuckolls | Hardy, Lawrence, Nelson, Oak, Ruskin, Superior |
| Otoe | Burr, Douglas, Dunbar, Lorton, Nebraska City, Otoe, Palmyra, Syracuse, Talmage, Unadilla |
| Pawnee | Burchard, Du Bois, Lewiston, Pawnee City, Steinauer, Table Rock |
| Perkins | Elsie, Grant, Madrid, Venango |
| Phelps | Atlanta, Bertrand, Funk, Holdrege, Loomis |
| Pierce | Foster, Hadar, McLean, Osmond, Pierce, Plainview |
| Platte | Columbus, Creston, Duncan, Humphrey, Lindsay, Monroe, Platte Center |
| Polk | Osceola, Polk, Shelby, Stromsburg |
| Red Willow | Bartley, Danbury, Indianola, Lebanon, McCook |
| Richardson | Dawson, Falls City, Humboldt, Rulo, Salem, Shubert, Stella, Verdon |
| Rock | Bassett, Rose |
| Saline | Crete, De Witt, Dorchester, Friend, Swanton, Tobias, Western, Wilber |
| Sarpy | Bellevue, Gretna, La Vista, Offutt AFB, Omaha, Papillion, Richfield, Saint Columbans, Springfield |
| Saunders | Ashland, Cedar Bluffs, Ceresco, Colon, Ithaca, Leshara, Malmo, Mead, Memphis, Morse Bluff, Prague, Valparaiso, Wahoo, Weston, Yutan |
| Scotts Bluff | Gering, Henry, Lyman, McGrew, Melbeta, Minatare, Mitchell, Morrill, Scottsbluff |
| Seward | Beaver Crossing, Bee, Cordova, Garland, Goehner, Milford, Pleasant Dale, Seward, Staplehurst, Utica |
| Sheridan | Bingham, Ellsworth, Gordon, Hay Springs, Lakeside, Rushville, Whiteclay |
| Sherman | Ashton, Hazard, Litchfield, Loup City, Rockville |
| Sioux | Harrison |
| Stanton | Pilger, Stanton |
| Thayer | Alexandria, Belvidere, Bruning, Byron, Carleton, Chester, Davenport, Deshler, Gilead, Hebron, Hubbell, Reynolds |
| Thomas | Halsey, Seneca, Thedford |
| Thurston | Macy, Pender, Rosalie, Thurston, Walthill, Winnebago |
| Valley | Arcadia, Elyria, North Loup, Ord |
| Washington | Arlington, Blair, Fort Calhoun, Herman, Kennard, Washington |
| Wayne | Carroll, Hoskins, Wayne, Winside |
| Webster | Bladen, Blue Hill, Guide Rock, Inavale, Red Cloud |
| Wheeler | Bartlett, Ericson |
| York | Benedict, Bradshaw, Gresham, Henderson, McCool Junction, Waco, York |
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