Form 1040xn - Amended Nebraska Individual Income Tax Return - 2012 Page 5
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10Confidential Tax Information. Confidential tax information will be released only by a return telephone call, after the
caller’s identity has been established. A representative of a taxpayer requesting confidential tax information must have a
Power
of Attorney, Form
33, on file with the Department before any information will be released. An income tax return signed by
the preparer is considered a limited power of attorney authorizing the Department to release only the information contained
on that tax return to the tax preparer.
SPECIFIC INSTRUCTIONS
Line 1, Federal Filing Status. The Nebraska filing status can only be changed when the federal filing status has been
changed. An exception is made when a married, filing jointly federal return was filed and the residences of the spouses
are different.
Spouses’ residences are different when, during all or some part of the year, one spouse is a Nebraska resident and the other
spouse is a nonresident at the same time. A couple with different residences may file original returns with Nebraska on either
a married, filing jointly basis or a married, filing separately basis.
A couple who has filed separate Nebraska returns may elect, either before or after the original return is due, to file a married,
filing jointly return with Nebraska. They are then taxed as though both were Nebraska residents during the time either was
a resident.
A couple with different residences who originally filed a married, filing jointly Nebraska return and wish to amend to married,
filing separately returns must satisfy the following conditions:
1. Both spouses must file a separate Nebraska return with a “married, filing separately” status.
• The spouse whose Social Security number was listed first on the original return must file this form.
• The spouse whose Social Security number was listed as the spouse on the original return must file a Nebraska
Individual Income Tax Return, Form 1040N.
2. A copy of the actual federal married, filing jointly return and copies of federal returns recalculated on a married, filing
separately basis must be attached to each of the spouse’s returns.
3. Each Nebraska return as required in “1” above, must include the full name and Social Security number of the
other spouse.
4. Both spouses must sign each Nebraska return as required in “1.”
Line 2. Check the appropriate boxes if you or your spouse:
• Were 65 or over during the tax year;
• Were blind; or
• Could be claimed as a dependent on another person’s return.
Line 3, Type of Return Being Filed. Residency is determined by using Form 1040N instructions and the information guide,
Determining Residency Status for Nebraska.
Military servicemembers can refer to the
Nebraska Income Tax for Military
Servicemembers and Civilians Working with U.S. Forces in Combat Zones
information guide on the Department’s website.
Line 5, Federal AGI. Enter adjusted gross income (AGI) from your federal return.
Line 6, Nebraska Standard Deduction. Nebraska has its own standard deduction. See
Form 1040N instructions
for
more information.
Lines 7 Through 9. Only taxpayers who itemized deductions federally should complete these lines. Enter the amount of
federal itemized deductions on line 7. Nebraska itemized deductions (line 9) are calculated by subtracting line 8 from line
7 (the result should not be less than -0-). If the result on line 9 is less than the amount of the standard deduction you were
entitled to on line 6, then enter the line 6 amount on line 10.
Line 10. Enter the larger of line 6 or line 9. NOTE: You can only itemize deductions on the Nebraska return if you itemize
deductions on the federal return.
Line 12, Adjustments Increasing Federal AGI. Enter the amount from line 48, Schedule 1.
Line 13, Adjustments Decreasing Federal AGI. Enter the amount from line 56, Schedule 1. Complete Schedule I to
change the state income tax refund deduction, even if Schedule I was not filed with your original return.
Line 15, Nebraska Income Tax. Use the
Nebraska Tax Table
Additional Tax Rate Schedule
to determine the Nebraska
and
income tax. Nonresidents and partial-year residents must complete Schedule III.
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