Nebraska State Tax Return

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.

2023 Nebraska Tax Rates

• Single
• Married Filing Jointly
• Married Filing Separately
• Head of Household

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.

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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.
Direct Deposit	Direct Deposit is available for Nebraska.
Non-Resident Preparation	Non-resident NE state return's are available upon request.
Non-Resident E-File	E-Filing non-resident NE state returns is not available.
Filing Deadline	4/18/2023

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