Form 1040ns - Amended Nebraska Individual Income Tax Return

LINE 10. Enter the larger of line 6 or line 9. Note: You can only

LINE 24, NEBRASKA CHILD/DEPENDENT CARE CREDIT.

itemize deductions on the Nebraska return if you itemize deductions

Nebraska residents and partial-year residents with AGI of more than

on the federal return.

$29,000 are allowed a nonrefundable credit equal to 25% of the

allowable federal credit. Full-year residents should enter the credit on

LINE 12, ADJUSTMENTS INCREASING FEDERAL AGI. Enter

line 24, and partial-year residents should include the credit on line 68,

the amount from line 47, Schedule 1, Form 1040XN.

Schedule III. If correcting this credit, the change must be explained in

LINE 13, ADJUSTMENTS DECREASING FEDERAL AGI. Enter

detail in the Explanation of Changes section.

amount from line 57, Schedule 1, Form 1040XN. Complete Schedule I

LINE 25, CREDIT FOR FINANCIAL INSTITUTION TAX. Attach

to change the state income tax refund deduction, even if Schedule I

supporting documentation if this credit is changed.

was not filed with your original return.

LINE 27, NEBRASKA TAX AFTER NONREFUNDABLE

LINE 15, NEBRASKA INCOME TAX. Use the

Nebraska Tax

CREDITS. If the result is more than your federal tax liability before

Table

and

Additional Tax Rate Schedule

to determine the Nebraska

credits, and your adjustments increasing income (Schedule I, line 47)

income tax. Nonresidents and partial-year residents must complete

are less than $5,000, see the

Form 1040N

instructions.

Schedule III.

LINE 28, NEBRASKA INCOME TAX WITHHELD. If you are

LINE 16, NEBRASKA MINIMUM OR OTHER TAX. Use the

correcting the amount of income tax withheld and claimed on line 28,

following worksheet to calculate the amount of Nebraska minimum or

you must attach a Nebraska copy of any additional or corrected Wage

other tax, line 16.

and Tax Statements, Federal Forms W-2.

NEBRASKA MINIMUM OR OTHER TAX WORKSHEET

Nonresidents must include the credit for Nebraska income tax paid on

1 . Alternative minimum tax, amount on Federal

their behalf by a partnership, S corporation, LLC, estate, or trust on

Form 6251 recalculated for Nebraska in

line 28, as reported on

Form

14N.

accordance with

Neb . Rev . Rul . 22-10-2

. . . . . . . . . . .

$ __________

LINE 29, ESTIMATED TAX PAYMENTS. Enter the total Nebraska

2 . Tax on lump-sum distributions (enter federal

estimated income tax paid for tax year 2010. Include the overpayment

tax amount from Federal Form 4972) . . . . . . . . . . . . . . .

__________

from your previous year filing that was applied to your 2010 estimated

3 . Tax on early distributions from an IRA or

tax credit. If you are claiming more estimated payments than you

qualified retirement plan (enter federal tax

claimed on the original filing of Form 1040N, you must attach copies

amount) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

__________

of all your payments (cancelled checks, money orders, e-pay or credit

4 . SUBTOTAL (add lines 1 through 3) ...............

__________

card confirmations).

5. TOTAL (line 4 multiplied by .296) . . . . . . . . . . . . . . . . . . . . .

$ __________

LINE 30, FORM 3800N REFUNDABLE CREDIT. If you are

ENTER THIS TOTAL ON LINE 16, FORM 1040XN.

correcting the amount of Nebraska Employment and Investment Credit,

Nonresidents and partial-year residents should enter this

you must attach copies of the original and corrected credit computations

result on line 72, Nebraska Schedule III, Form 1040XN.

(Form 3800N).

LINE 31, NEBRASKA CHILD/DEPENDENT CARE

Attach a copy of your Federal Form 4972,

REFUNDABLE CREDIT (if AGI is $29,000 or less). See the

Form 5329 (Form 1040 if Form 5329 is not required),

Form 1040N instructions for information on this credit. Attach

or Form 6251 recalculated for Nebraska if you are

documentation if this credit is changed.

amending the tax previously reported.

LINE 32, BEGINNING FARMER CREDIT. Attach documentation if

LINE 17, TOTAL NEBRASKA INCOME TAX. Enter the sum of lines

this credit is changed.

15 and 16. If line 17 is changed, and you had previously claimed a credit

LINE 33, NEBRASKA EARNED INCOME CREDIT (EIC). Attach

for tax paid to another state, enter the revised tax amount on line 58 of

Form 1040XN, Schedule II, and complete the rest of the schedule.

documentation of any change in this credit. Include pages 1 and 2 of your

federal return. If you are now claiming the EIC because a valid SSN has

LINE 19, NEBRASKA PERSONAL EXEMPTION CREDIT.

been received, copies of the Social Security cards for the taxpayer, spouse,

Nebraska resident individuals are allowed a personal exemption credit

and dependents qualifying for the EIC must be attached to Form 1040XN.

for each federal personal exemption. The amount is $118 for 2010.

Also, please provide the Individual Tax Identification Number (ITIN)

Nonresidents and partial-year residents must claim the personal

used when you filed your original Nebraska Individual Income Tax

exemption credit on line 69, Schedule III.

Return, Form 1040N. If you are married, filing separately, you cannot

LINE 20, CREDIT FOR TAX PAID TO ANOTHER STATE. If

claim this credit.

line 17 is changed, complete Schedule II of Form 1040XN to determine

LINE 34, AMOUNT PAID. Enter the amount of tax paid with the

the amount to enter on line 20. If the other state’s return is amended or

original return, plus any tax payments for the same taxable year made

changed by the other state, file Form 1040XN including Schedule II to

after your original return was filed. Do not include the portion of a

report the change. Explain any change in detail in the Explanation of

payment which was for interest or penalty.

Changes section. Attach a copy of the other state’s corrected return.

LINE 36, OVERPAYMENTS ALLOWED. Enter the amount of

See Schedule II instructions on page 4 of these instructions for

overpayment allowed on your original return, previous amended

additional information.

returns, or as later corrected by the Department. This includes:

LINE 21, CREDIT FOR THE ELDERLY OR THE DISABLED.

•

Amounts refunded;

Nebraska residents are allowed a nonrefundable credit equal to 100% of

•

Amount applied to 2011 estimated tax;

the allowable federal credit. Full-year residents should enter the credit

•

Donations to the Wildlife Conservation Fund; and

on line 21, and partial-year residents should include the credit on line

•

Contributions to the Nebraska Campaign Finance Fund.

68, Schedule III. If you are correcting this credit, the change must be

explained in detail in the Explanation of Changes section. Attach a copy

Do not include interest received on any refund.

of the corrected Federal Schedule R.

LINE 38, PENALTY FOR UNDERPAYMENT OF ESTIMATED

LINE 22, COMMUNITY DEVELOPMENT ASSISTANCE ACT

TAX. Enter any change in this penalty due to a change in tax liability

(CDAA) CREDIT. Individuals are allowed a credit for contributions

or other change. A penalty for underpayment of estimated tax calculated

made to a community betterment organization approved by the

on Form 2210N and reported on an original return cannot be changed

Department of Economic Development.

unless an amended return is filed on or before the due date for the

original return (including any extended due date).

Attach the

Nebraska Community Development Assistance Act Credit

LINE 40, USE TAX REPORTED. Enter the same amount of use tax

Computation, Form

CDN, to the Form 1040XN if this credit is being

reported on the original Form 1040N. If you need to make a change

claimed or amended.

to the amounts of use tax reported on Form 1040N, you must file a

LINE 23, FORM 3800N NONREFUNDABLE CREDIT. If you are

Nebraska Individual Use Tax Return, Form

3, marked “Amended.”

correcting the amount of Nebraska Employment and Investment Credit,

LINE 42, PENALTY. If your original return was not filed by the due

copies of the original and corrected credit computations (Form 3800N)

must be attached.

date, or extended due date, and line 41 minus line 38 indicates tax

Form 1040ns - Amended Nebraska Individual Income Tax Return - 2010 Page 2

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