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Nebraska Personal Income Tax Laws

The majority of U.S. states collect an annual tax on personal income 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.

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.

Nebraska Personal Income Tax Laws at a Glance

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 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 Web site to learn more.

A breakdown of personal income tax rates in Nebraska and other relevant information is listed in the following chart. See FindLaw's Tax Law section for more articles.

Code Section 77-2701, et seq.
Who is Required to File Residents on entire income and nonresidents on income derived from Nebraska sources; Estates and trusts are taxable; Partnerships and S corporations are not taxable
Rate $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)
Federal Income Tax Deductible No
Federal Income Used as Basis Yes

Note: 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 or conduct your own legal research to verify the state law(s) you are researching.

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