{"id":374723,"date":"2016-03-31T21:35:54","date_gmt":"2016-04-01T02:35:54","guid":{"rendered":"https:\/\/content.findlaw-admin.com\/ability-law\/state\/nebraska-law\/nebraska-personal-income-tax-laws.html"},"modified":"2016-06-20T19:51:11","modified_gmt":"2016-06-21T00:51:11","slug":"nebraska-personal-income-tax-laws","status":"publish","type":"page","link":"https:\/\/www.findlaw.com\/state\/nebraska-law\/nebraska-personal-income-tax-laws.html","title":{"rendered":"Nebraska Personal Income Tax Laws"},"content":{"rendered":"\n
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Nebraska Personal Income Tax Laws<\/h1>\n
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Created by FindLaw’s team<\/a> of legal writers and editors<\/i><\/p>\n\n | Last updated\n

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This article has been written and reviewed for legal accuracy, clarity, and style by FindLaw\u2019s team of legal writers and attorneys<\/a> and in accordance with our editorial standards<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n\n

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The last updated date refers to the last time this article was reviewed by FindLaw or one of our contributing authors<\/a>. We make every effort to keep our articles updated. For information regarding a specific legal issue affecting you, please contact an attorney in your area<\/a>.<\/em><\/p>\n\n <\/div>\n <\/details>\n<\/section>\n

The majority of U.S. states collect an annual tax on personal income<\/a> at the same time federal taxes are filed (typically April 15). The term "taxable income" refers to all salaries, wages, lottery winnings, profits from stocks, and other types of income that you must claim on your tax returns. <\/p>\n

However, things like child support, welfare, and a certain amount of retirement funds are not taxable. States usually employ a progressive tax code (as does the federal government) on the basis of tax brackets that correspond with one’s income. Income taxes are used by the state to pay for vital public goods and services.<\/p>\n

Nebraska Personal Income Tax Laws at a Glance<\/h2>\n

Nebraska has a sliding income scale for personal income taxes, ranging from 2.46 percent for those with the least income, up to 6.84 percent for all income above $29,000. The Nebraska Department of Revenue provides a complete list of downloadable income tax forms<\/a> at its website, along with tips and advice to help you file your state taxes. Nebraska also allows taxpayers to file electronically; see the Individual Income Tax E-Filing<\/a> Web site to learn more.<\/p>\n

A breakdown of personal income tax rates in Nebraska and other relevant information is listed in the following chart. See FindLaw’s Tax Law<\/a> section for more articles.<\/p>\n\n
Code Section<\/td>\n77-2701, et seq.<\/td>\n<\/tr>
Who is Required to File<\/td>\nResidents on entire income and nonresidents on income derived from Nebraska sources; Estates and trusts are taxable; Partnerships and S corporations are not taxable<\/td>\n<\/tr>
Rate<\/td>\n$0 – $2,900: 2.46%; $3,000 – $17,999: 3.51%; $18,000 – $28,999: 5.01%; $29,000 and up: 6.84% (amounts are doubled for married couples filing jointly)
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Federal Income Tax Deductible<\/td>\nNo<\/td>\n<\/tr>
Federal Income Used as Basis<\/td>\nYes<\/td>\n<\/tr><\/tbody><\/table>\n

Note:<\/i><\/b> State laws are constantly changing, particularly statutes affecting tax rates and income brackets. While we strive to ensure the accuracy of these pages, you may also want to contact a Nebraska tax law attorney<\/a> or conduct your own legal research to verify the state law(s) you are researching.<\/i><\/p>\n

Research the Law<\/h2>\n