Form 1040ns - Amended Nebraska Individual Income Tax Return

to income, you must first complete lines 47 through 57. Use the copy

section 179 add back for tax years 2003 through 2005. Attach

a schedule.

of your original return and instructions to make the necessary tax

computations. Enter the amounts from lines 47 and 57 of Schedule I

LINE 56, OTHER ADJUSTMENTS DECREASING INCOME.

on lines 12 and 13 of Form 1040XN, respectively.

Enter other adjustments decreasing income.

LINE 63, INCOME DERIVED FROM NEBRASKA SOURCES.

• An S corporation’s or LLC’s income distribution from non-

This includes income from wages, interest, dividends, business,

Nebraska sources decreases income and is reported on line 56.

farming, partnerships, S corporations, LLCs, estates and trusts, gains or

A Nebraska NOL deduction is also reported on line 56.

losses, rents and royalties, and personal services provided in Nebraska

• Native American Indians residing on a Nebraska reservation

by nonresidents.

with income derived from sources within the boundaries of the

LINE 66, NEBRASKA’S SHARE OF TOTAL INCOME. Calculate

reservation may deduct this income on line 56.

the ratio to five decimal places and round to four decimal places.

• Resident military personnel cannot deduct military pay

LINE 68, NEBRASKA TOTAL INCOME TAX. Use the

Nebraska Tax

as this is not an allowable adjustment decreasing federal taxable

Table

and the

Additional Tax Rate Schedule

contained in the

2010 Form

income.

1040N booklet

to determine the total Nebraska income tax.

• Residents are not allowed to deduct income earned or

Partial-year residents should enter the Nebraska tax amount from the

derived outside Nebraska. However, a resident may be entitled to

Nebraska Tax Table, based on line 67 income, plus any additional tax

a credit for income tax paid to another state. See the instructions

from the Additional Tax Rate Schedule less any of the following:

for Credit for Tax Paid to Another State, Nebraska Schedule II.

• The Nebraska credit for the elderly or the disabled;

LINE 57, TOTAL ADJUSTMENTS DECREASING INCOME.

• The nonrefundable credit for child and dependent care expenses;

Enter the total of lines 48 through 56.

• The Beginning Farmer credit;

INSTRUCTIONS FOR NEBRASKA SCHEDULE II

• The credit for financial institution tax; and

Credit for Tax Paid to Another State

for Full-Year Residents Only

• The credit for prior year minimum tax (AMT credit).

A credit for tax paid to another state is allowed only for full-year

See instructions for lines 21 through 33 for specific information.

Nebraska residents. A change on line 17, Total Nebraska Income

Also complete the partial-year dates in line, “Type of Return Filed,”

Tax, requires Credit for Tax Paid to Another State, Schedule II, to be

Form 1040XN.

recalculated. If the amended Schedule II on the back of Form 1040XN

Nonresidents should enter the Nebraska tax applied to the line 67

is not completed, adequate supporting schedules must be attached.

income amount from the Nebraska Tax Table, plus any additional

If another state’s return is amended or changed by the other state,

tax from the Additional Tax Rate Schedule. Nonresidents are

Form 1040XN must be filed to report the change in the credit for tax

NOT ALLOWED the:

paid to the other state. Attach a complete copy of the corrected return,

• Nebraska credit for the elderly or disabled;

including schedules and attachments, or a copy of a letter or statement

• Nebraska earned income credit; or

from the other state or subdivision, indicating the amount of income

• Credit for child and dependent care expenses.

reported and corrected tax paid. If the subdivision does not require

Nonresidents are allowed the AMT credit and the credit for financial

that an income tax return be filed, attach a copy of the statement from

institution tax.

the employer showing the corrected amount of tax withheld. Failure to

attach supporting documents may cause this credit to be disallowed.

LINE 69, PERSONAL EXEMPTION CREDIT. Nonresidents

and partial-year residents should enter the 2010 personal exemption

Refer to the instructions on Schedule II of Form 1040N for more details

credit of $118 for each federal personal exemption claimed on line 4,

on the calculation and limitations of this credit.

Form 1040XN.

LINE 59, ADJUSTED GROSS INCOME FROM ANOTHER

LINE 72, NEBRASKA MINIMUM AND OTHER TAXES. To

STATE. If lines 59 or 61 are changed, a complete copy of the corrected

calculate the Nebraska minimum or other tax, see the worksheet

return filed with another state must be attached. If the entire return is not

provided with the line 16, Form 1040XN instructions. Reduce the result

attached, credit for tax paid to another state will not be allowed.

by any unused exemption credit from line 70.

INSTRUCTIONS FOR NEBRASKA SCHEDULE III

LINES 74 AND 75. Partial-year residents should use lines 74 and 75

Computation of Nebraska Tax

to calculate their Nebraska earned income credit. Enter this result here

NONRESIDENTS AND PARTIAL-YEAR RESIDENTS. If you

and on line 33. If you are a nonresident, or married, filing separately,

have income derived from Nebraska sources and Nebraska adjustments

you cannot claim this credit.

CALL

CLICK

(800) 742-7474 (NE and IA)

(402) 471-5729

OMAHA

LINCOLN

Nebraska State Office Building

1313 Farnam Street

301 Centennial Mall South

Second Floor

Omaha, Nebraska 68102-1871

Lincoln, Nebraska 68509-4818

Form 1040ns - Amended Nebraska Individual Income Tax Return - 2010 Page 4

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