Form 1040ns - Amended Nebraska Individual Income Tax Return

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

Any person who is paid for preparing a taxpayer’s return must also sign

original return (including any extended due date).

the return as preparer. Additionally, the preparer must enter the Social

Security number or Preparer Tax Identification Number (PTIN) and

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

Federal Employer Identification Number as appropriate.

date, or during the period of an extension, and line 41 minus line 39

indicates tax due, you must calculate a penalty for failure to file in a

DECEASED TAXPAYERS. A spouse claiming a refund on a married,

timely manner. Multiply the result of line 41 minus line 39 by five

filing jointly return with a deceased spouse should not file Form 1310N.

percent per month or fraction of a month (but not more than a total of

Instead, sign the return as “surviving spouse” for the deceased taxpayer.

25 percent) from the due date or extended filing date until the original

All others, attach Form 1310N if a refund is being claimed on behalf of

return was filed. Enter the result on line 42.

a taxpayer (or taxpayers) who has died.

If this amended return is being filed because of a change made by the

INSTRUCTIONS FOR NEBRASKA SCHEDULE I

IRS and the IRS assessed a penalty, multiply the result of line 41 minus

Nebraska Adjustments to Income

line 39 by five percent. Enter the result on line 42. If both the penalty

for Nebraska Residents, Nonresidents,

for failure to file in a timely manner and the penalty because of an IRS

and Partial-Year Residents

assessment are calculated, enter the larger amount on line 42.

LINE 47, TOTAL ADJUSTMENTS INCREASING INCOME.

Additional penalties may be imposed by the Department for:

Interest from non-Nebraska state and local municipal obligations is

Failure to pay tax when due;

taxable income for the state.

Failure to file an amended return when required;

An S corporation or limited liability company’s loss distribution from

Preparing or filing a fraudulent income tax return;

non-Nebraska sources increases income and is reported on line 47.

Understatement of income on an income tax return; or

Any federal NOL deduction used in calculating federal AGI on line 5

must be reported on line 47.

Underpayment of estimated tax.

Line 43, INTEREST. If line 41 is greater than line 39, tax is due.

Include on line 47 any credit for financial institution tax reported on

Interest is also due on the result of line 41 minus line 39 at the statutory

line 26. Also include any Long-Term Care Savings Plan or College

rate (currently 5%) from the original due date to the date the tax is

Savings Plan recapture.

paid.

PART B, ADJUSTMENTS DECREASING FEDERAL

LINE 44, TOTAL BALANCE DUE. Enter the total of lines 41 through

ADJUSTED GROSS INCOME. Adjustments decreasing Nebraska

43. Attach check or money order payable to the Nebraska Department of

taxable income include:

Revenue, and all required schedules to your amended return and mail to

State income tax refund;

the Nebraska Department of Revenue, P.O. Box 98911, Lincoln, Nebraska

Interest or dividend income from U.S. government bonds and

68509-8911. Payment can also be made electronically or by credit card.

other U.S. obligations;

Visit

for details about these

payment options. Checks written to the Department of Revenue may be

Tier I and/or Tier II benefits paid by the Railroad Retirement

presented for payment electronically.

Board; and

LINE 45, REFUND. Enter the overpayment amount. This will be

Bonus depreciation and enhanced section 179 subtractions.

refunded separately from an amount claimed as an overpayment on

List the source of any adjustments on an attached schedule.

your original return. Amounts less than $2 will not be refunded. None

of the overpayment will be applied to estimated tax.

LINE 49, INTEREST OR DIVIDEND INCOME FROM U.S.

OBLIGATIONS. A list of qualifying U.S. government obligations

If you are due interest on a refund, it will be calculated by the Department

is included in

Regulation

22-002. Interest income derived from the

and added to the amount shown on line 45.

following sources is subject to Nebraska income tax and cannot be

If a taxpayer has an existing tax liability of any kind with the Department,

included in the amount on line 49:

an overpayment shown on this return may be applied to that liability.

The Department will notify the taxpayer if the overpayment has been

Savings and loan associations or credit unions;

applied against another tax liability.

Mortgage participation certificates issued by the Federal

EXPLANATION OF CHANGES

National Mortgage Association;

Print or type your explanation of changes on Form 1040XN, or attach a

Washington D.C. Metropolitan Area Transit Authority bonds;

schedule for each change reported on this return or entered in column

Interest on federal income tax refunds; and

B, lines 5 through 34. Attach a copy of each federal form used to report

the change. If you are filing an amended return due to an audit by the

Gains on the sale of tax-exempt municipal bonds and U.S.

IRS or the Department, attach a dated copy of the audit determination. If

government obligations.

you are filing for an income tax refund due to a carryback of a Nebraska

If the interest or dividend income from U.S. government obligations

net operating loss, you must attach a copy of either:

is derived from a partnership, fiduciary, or S corporation, the partner,

•

Federal Form 1045 or

beneficiary, or shareholder claiming the Nebraska adjustment

•

Form 1040X; and

decreasing federal taxable income must attach the applicable Federal

Schedule K-1.

•

All supporting schedules and a copy of Nebraska Net

Operating Loss Worksheet.

LINE 51, SPECIAL CAPITAL GAINS/EXTRAORDINARY

DIVIDENDS DEDUCTION. If you are correcting the amount of

If you are filing an amended return due to a change in Nebraska credits

special capital gains/extraordinary dividends deduction, copies of the

claimed, attach the applicable schedule, form, other state’s return, or

original and corrected Special Capital Gains/Extraordinary Dividend

audit determination.

Election and Computation, Form 4797N, and Federal Schedule D must

LINE 46, DIRECT DEPOSIT. To have your refund directly deposited

be attached.

into your checking or savings account, enter the routing number and

LINE 53. BONUS DEPRECIATION SUBTRACTION. Use this line

account number found on the bottom of the checks associated with the

to report any change in the amount of bonus depreciation subtraction

account. The routing number is listed first and must be nine digits. The

previously reported. For tax year 2009, the subtraction is limited to 20

account number is listed to the right of the routing number and can be

percent of the amount of any bonus depreciation add back reported in

up to 17 digits. Also complete line 46b, Type of Account.

tax years 2000 through 2005. Attach a schedule.

SIGNATURES. Both spouses must sign their married, filing jointly

LINE 54, ENHANCED SECTION 179 SUBTRACTION. For tax

return. If another person signs this return for the taxpayer, a copy of a

power of attorney or court order authorizing the person to sign the return

year 2009, the subtraction is 20 percent of the amount of any enhanced

must be on file with this Department or attached to this return.

section 179 add back for 2003, 2004, and/or 2005.

Form 1040ns - Amended Nebraska Individual Income Tax Return - 2009 Page 3

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