Nebraska Tax Calculation Schedule For Individual Income Tax

Federal Tax Liability Worksheet

Use this worksheet to determine if federal liability is less than the Nebraska tax liability. If federal liability

is less than calculated Nebraska Tax, enter the federal liability in the TaxAfterNonrefundableCredits

element, (line 27) and check the box in the FederalTaxUsedIndicator element. The worksheet cannot be

used to replace calculated Nebraska Tax with federal tax if the result of the AdjustmentsIncreasingAGI

element, (line 12) minus the AdjustmentsDecreasingAGI element, (line 13) is $5,000 or more.

1. Nebraska Adjustments to AGI

a. Amount of NeAdjIncreasingAGI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a. _________

b. Amount of NeAdjDecreasingAGI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1b. _________

c. NeNetAdjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c. _________

If this amount is larger than $5,000 Stop. Line 27 Form 1040N must be the mathematical

result of line 17 minus 26.

2. Nebraska Tax after Nonrefundable Credits

a. Nebraska Tax, Form 1040N line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a. $ _________

b. Total Nonrefundable Credits Form 1040N line 26 . . . . . . . . . . . . . . . . . . 2b. _________

Nebraska Tax 2a minus Total Nonrefundable Credits 2b . . . . . . . . . . . . . . . 2.

_________

If this amount is zero or less than zero Stop enter zero on line 27, Form 1040N

3. Federal tax before credits:

a. Form 1040EZ, line 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a. $ _________

b. Form 1040A, line 28 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b. _________

c. Form 1040, line 44 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3c. _________

d. Form 1040, line 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3d. _________

e. Form 1040, line 58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3e. _________

f. Total tax–Form 1040 (add lines 3c, 3d, and 3e) . . . . . . . . . . . . . . . . . . . 3f.

_________

Total federal tax (enter tax from 3a, 3b, or 3f) . . . . . . . . . . . . . . . . . . . . . . . . 3.

_________

In the TaxAfterNonrefundableCredits element, line 27, enter the smaller of the amounts

from line 2 or line 3 of the worksheet. Use the FederalTaxUsedIndicator element if line 3 is

entered on Line 27.

Nebraska Tax Calculation Schedule For Individual Income Tax - 2013 Page 4