Form 1040xn - Amended Nebraska Individual Income Tax Return - 2014 Page 10

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Line 47b
Check the type of account.
Line 47c
Enter the account number listed to the right of the routing number including any leading zeroes. It can
be up to 17 digits.
Line 47d
Line 47d is used to comply with new banking rules regarding International ACH Transactions (IATs).
The box must be checked whenever a refund will go to a bank account outside the United States, or if
a refund is sent to a bank account inside the territorial jurisdiction of the United States and 100% of
the original refund is later transferred to a bank outside of the United States. These refunds cannot be
processed as direct deposits and will be mailed instead.
Signatures
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).
Filing on
A spouse claiming a refund on a married, filing jointly return with a deceased spouse should not file
Behalf of a
Form
1310N. Instead, sign Form 1040XN as “surviving spouse” for the deceased taxpayer. All others,
Deceased
attach Form 1310N if a refund is being claimed on behalf of a deceased taxpayer.
Taxpayer
See
Form 1040N instructions
and
Form 1310N 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
7

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