Form 1040xn - Amended Nebraska Individual Income Tax Return - 2013 Page 10
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12Signatures
Both spouses must sign their married, filing jointly return. If another person signs this return for the
taxpayer, a copy of a
Power of Attorney, Form
33, or court order authorizing the person to sign the
return must be on file with this Department or attached to this return.
Any person who is paid for preparing a taxpayer’s return must also sign the return as preparer.
Additionally, the tax preparer must enter the Preparer Tax ID Number (PTIN).
Deceased
A spouse claiming a refund on a married, filing jointly return with a deceased spouse should not file
Taxpayers
Form
1310N. Instead, sign the Form 1040XN as “surviving spouse” for the deceased taxpayer. All
others, attach Form 1310N if a refund is being claimed on behalf of taxpayers who have died.
See
Form 1040N instructions
for more information.
Nebraska Schedule I Instructions
Part A – Adjustments Increasing Federal AGI
Line 48
Total Adjustments Increasing Income. Include on line 48:
1. Interest from non-Nebraska state and local municipal obligations;
2. An S corporation’s or LLC’s loss distribution from non-Nebraska sources;
3. Any federal NOL deduction used in calculating federal AGI on line 5;
4. Any credit for financial institution tax reported on line 25;
5. Any College Savings Program or Long-Term Care Savings Plan recapture.
Part B – Adjustments Decreasing Federal AGI
Adjustments decreasing Nebraska taxable income include:
1. State income tax refund;
2. Interest or dividend income from U.S. government bonds and other U.S. obligations; and
3. Benefits paid by the Railroad Retirement Board included in federal AGI.
List the source of any adjustments on an attached schedule.
Line 50
Interest or Dividend Income From U.S. Obligations. A list of qualifying U.S. government obligations
is included in Regulation 22-002 Computing the Nebraska Individual Income Tax. Interest income
derived from the following sources is subject to Nebraska income tax and cannot be included in the
amount on line 50:
1. Savings and loan associations or credit unions;
2. Mortgage participation certificates issued by the Federal National Mortgage Association;
3. Washington D.C. Metropolitan Area Transit Authority bonds;
4. Interest on federal income tax refunds; and
5. Gains on the sale of tax-exempt municipal bonds and U.S. government obligations.
If the interest or dividend income from U.S. government obligations is derived from a partnership,
fiduciary, or S corporation, then the partner, beneficiary, or shareholder claiming the Nebraska
adjustment decreasing federal taxable income must attach the applicable Federal Schedule K-1.
Line 52
Special Capital Gains/Extraordinary Dividends Deduction. If you are correcting the amount of
special capital gains/extraordinary dividends deduction, copies of the original and corrected
Special
Capital Gains/Extraordinary Dividend Election and Computation,
Form 4797N, a copy of Federal
Schedule D, and Federal Form 8949 must be attached.
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