Form 1040xn - Amended Nebraska Individual Income Tax Return - 2014 Page 5
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12Nebraska Net Operating Loss (NOL). When carrying back a Nebraska net operating loss, you must
attach a copy of the completed
Nebraska Net Operating Loss Worksheet, Form
NOL, and a copy of
either Federal Form 1045 or 1040X and all supporting schedules. The Nebraska Net Operating Loss
Worksheet, Form NOL, must be completed for the loss year and retained in your records until the
loss is used. When the loss is used, you must attach a Form NOL for each previously established loss
year being used. Any federal NOL deduction is entered on line 48 of Schedule I, Form 1040XN, and
the amount of the Nebraska NOL deduction is entered on line 55 of Schedule I.
Amending an E-filed Return. E-filed returns are amended by filing a paper Form 1040XN. Amounts
and other information needed for completing the amended return should be available on saved or printed
copies of the original Form 1040N return. If help is needed in completing the amended return, contact
Taxpayer Assistance (see contact information).
Taxpayer Assistance. Taxpayer assistance is available at the Nebraska Department of Revenue
(Department) offices in Lincoln and Omaha from 8 a.m. to 5 p.m., Monday through Friday. See the
Department’s website or call the Department at 800-742-7474 (NE and IA), or 402-471-5729.
Confidential 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. Exceptions are made when a married, filing jointly federal return was filed and the
residences of the spouses are different, or when the spouses are of the same sex.
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, with different residences, who has filed separate Nebraska returns may elect, either before or
after the original return is due, to file a married, filing jointly return in Nebraska. They are then taxed
as though both were Nebraska residents during the time either was a resident. A same-sex married
couple may not amend a previously filed return in order to file a married, filing jointly, or married,
filing separately return with Nebraska.
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.
u The spouse whose Social Security number was listed first on the original return must file
this
Amended Nebraska Individual Income Tax Return, Form
1040XN.
u 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:
u Were 65 or over during the tax year;
u Were blind; or
u Could be claimed as a dependent on another person’s return.
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