Nebraska Tax Calculation Schedule For Individual Income Tax

2013 Nebraska Additional Tax Rate Schedule, Line 15, Form 1040N

The Additional Tax Rate Schedule is applicable if your Federal adjusted gross income (AGI), line 5, Form 1040N, exceeds the

following threshold amounts: $250,000 (single); $300,000 (married, filing jointly);

$150,000 (married, filing separately); or

$275,000 (head of household).

Using the Additional Tax Rate Schedule, calculate the additional tax to enter on line 2

of the Nebraska Tax Worksheet. However, if

Nebraska Taxable Income, line 14, Form 1040N, is less than $54,000, see special instructions

at the bottom of this page.

Nebraska Tax Worksheet

1 Using the Tax Calculation Schedule, calculate the tax on Nebraska Taxable Income, line 14,

Form 1040N and enter here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

2 If Federal AGI, line 5, Form 1040N exceeds the threshold amount for the appropriate

filing status, calculate and enter the additional tax using the Additional Tax Rate Schedule .

(However, if line 14, Form 1040N is less than $54,000, then see Special Instructions below) .

3 Total Tax – line 1 plus line 2 (unless Special Instructions at bottom of this page apply) .

Enter here and on line 15, Form 1040N . . . . . . . . . . . . . . . . . . . . . . . . . . . .

. . . . . . . . . . . . . . .

2013 Additional Tax Rate Schedule

Single Taxpayer

If AGI is

The tax to add is:

over –

But not over

$250,000

$274,000

0.438% (.00438) of AGI above

$250,000

274,000

425,000

105.12 +

0.333% (.00333) of the

excess over $274,000

425,000

520,000

607.95 +

0.183% (.00183) of the

excess over $425,000

520,000

––

781.80

Married, Filing Jointly and Surviving Spouses

If AGI is

The tax to add is:

over –

But not over

$300,000

$348,000

0.438% (.00438) of AGI above

$300,000

348,000

650,000

210.24 +

0.333% (.00333) of the

excess over $348,000

650,000

840,000

1,215.90 +

0.183% (.00183) of the

excess over $650,000

840,000

––

1,563.60

Married, Filing Separately

If AGI is

The tax to add is:

over –

but not over

$150,000

$174,000

0.438% (.00438) of AGI above

$150,000

174,000

325,000

105.12 +

0.333% (.00333) of the

excess over $174,000

325,000

420,000

607.95 +

0.183% (.00183) of the

excess over $325,000

420,000

––

781.80

Head of Household

If AGI is

The tax to add is:

over –

but not over

$275,000

$320,000

0.438% (.00438) of AGI above

$275,000

320,000

555,000

197.10 +

0.333% (.00333) of the

excess over $320,000

555,000

675,000

979.65 +

0.183% (.00183) of the

excess over $555,000

675,000

––

1,199.25

Special Instructions

If Nebraska Taxable Income, line 14, Form 1040N, is less than $54,000, then perform the following steps:

Step 1. Subtract the AGI threshold amount for the appropriate filing status from Federal AGI.

Step 2. Multiply this amount by 10% (.10).

Step 3. Compare the Step 2 result to Nebraska Taxable Income, line 14, Form 1040N.

• If line 14 is less than the Step 2 result, go to Step 4.

• If line 14 is more than the Step 2 result, then use the Additional Tax Rate Schedule above to compute the Nebraska

Nebraska Tax Calculation Schedule For Individual Income Tax - 2013 Page 2

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