Form 1040n-Es - Nebraska Individual Estimated Income Tax Worksheet

2013 Nebraska Estimated Tax Rate Schedule

USE THIS RATE SCHEDULE ONLY FOR COMPUTING 2013 ESTIMATED TAX.

DO NOT USE IT TO COMPUTE AN AMOUNT FOR ANY TAX RETURNS.

Subtract $126 from the table calculation for each federal personal exemption allowed.

Single Taxpayer

Head of Household

If line 10,

The Nebraska estimated tax is:

If line 10,

The Nebraska estimated tax is:

Form 1040N-ES Worksheet is:

over —

but not over

over —

but not over

$ 2,400

2.46% of the income

$ 4,500

2.46% of the income

2,400

17,500

59.04 + 3.51% of the excess over $ 2,400

4,500

28,000

$ 110.70 + 3.51% of the excess over $ 4,500

28,000

40,000

935.55 + 5.01% of the excess over $28,000

17,500

27,000

589.05 + 5.01% of the excess over $17,500

40,000

——

1,536.75 + 6.84% of the excess over $40,000

27,000

——

1,065.00 + 6.84% of the excess over $27,000

Married, Filing Jointly and Surviving Spouses

Married, Filing Separately

If line 10,

The Nebraska estimated tax is:

If line 10,

The Nebraska estimated tax is:

Form 1040N-ES Worksheet is:

over —

but not over

over —

but not over

$ 4,800

2.46% of the income

$ 2,400

2.46% of the income

4,800

35,000

$ 118.08 + 3.51% of the excess over $ 4,800

2,400

17,500

59.04 + 3.51% of the excess over $ 2,400

35,000

54,000

1,178.10 + 5.01% of the excess over $35,000

17,500

27,000

589.05 + 5.01% of the excess over $17,500

54,000

——

2,130.00 + 6.84% of the excess over $54,000

27,000

——

1,065.00 + 6.84% of the excess over $27,000

2013 Nebraska Additional Tax Rate Schedule

Enter the additional tax calculated from this schedule on line 2 of Worksheet A.

SINGLE TAXPAYER

If AGI is:

The tax to add is:

over –

but not over

$178,150

$202,150

0.438% (.00438)

of AGI above $178,150

202,150

353,150

$ 105.12 +

0.333% (.00333)

of the excess over $202,150

353,150

448,150

607.95 +

0.183% (.00183)

of the excess over $353,150

448,150

––

781.80

MARRIED, FILING JOINTLY AND SURVIVING SPOUSES

If AGI is:

The tax to add is:

over –

but not over

$ 178,150

$226,150

0.438% (.00438)

of AGI above $178,150

226,150

528,150

$ 210.24 +

0.333% (.00333)

of the excess over $226,150

528,150

718,150

1,215.90 +

0.183% (.00183)

of the excess over $528,150

718,150

––

1,563.60

MARRIED, FILING SEPARATELY

If AGI is:

The tax to add is:

over –

but not over

$ 89,075

$113,075

0.438% (.00438)

of AGI above $89,075

113,075

264,075

$ 105.12 +

0.333% (.00333)

of the excess over $113,075

264,075

359,075

607.95 +

0.183% (.00183)

of the excess over $264,075

359,075

––

781.80

HEAD OF HOUSEHOLD

If AGI is:

The tax to add is:

over –

but not over

$ 178,150

$223,150

0.438% (.00438)

of AGI above $178,150

223,150

458,150

197.10 +

0.333% (.00333)

of the excess over $223,150

458,150

578,150

979.65 +

0.183% (.00183)

of the excess over $458,150

578,150

––

1,199.25

SPECIAL INSTRUCTIONS

If your estimated Nebraska taxable income is less than $54,000, perform the following calculation:

Subtract $178,150 ($89,075 if married, filing separately) from your federal AGI; and

Multiply this difference by 10% (.10).

If your line 10 estimated taxable income is less than the 10% difference calculated, enter 6.84% (.0684) of line 10

income on line 3, Nebraska Estimated Tax Worksheet; otherwise, complete the additional tax calculation above.

Form 1040n-Es - Nebraska Individual Estimated Income Tax Worksheet - 2013 Page 6

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