Form 1040xn - Amended Nebraska Individual Income Tax Return - 2014 Page 6

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Line 3

Type of Return Being Filed. Residency is determined by using Form 1040N instructions and the

information guide,

Determining Residency Status for Nebraska Individual Income Tax

Filing. Military

servicemembers can refer to the

Nebraska Income Tax for U.S. Servicemembers, Their Spouses, and

Civilians Working with U.S. Forces

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

Only taxpayers who itemized deductions federally should complete these lines. Enter the amount

through 9

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 are 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, Nebraska Schedule I,

Form 1040XN.

Line 13

Adjustments Decreasing Federal AGI. Enter the amount from line 56, Nebraska Schedule I,

Form 1040XN. 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. Nonresidents and partial-year residents, enter the amount from line 67,

Nebraska Schedule III, Form 1040XN. Taxpayers use the Nebraska Tax Table or the

Nebraska Tax

Calculation

Schedule to calculate Nebraska tax on Nebraska taxable income. If federal AGI is more

than $254,200 (single), $305,050 (married, filing jointly and qualifying widow[er]), $152,525 (married,

filing separately), or $279,650 (head of household), you must use the Nebraska Tax Calculation

Schedule (or the

Nebraska Tax

Table) and the

Nebraska Additional Tax Rate Schedule

to calculate

your total Nebraska tax. Enter the amount from line 3 of the Nebraska Tax Worksheet.

Line 16

Nebraska Other Tax. Use the following worksheet to calculate the amount of Nebraska other tax.

Nebraska Other Tax Worksheet

1 . Tax on lump-sum distributions (enter federal tax amount from

Federal Form 4972) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

________

2 . Tax on early distributions from an IRA or qualified retirement plan

(enter federal tax amount) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

________

3 . SUBTOTAL (add lines 1 and 2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

________

4 . TOTAL (line 3 multiplied by .296) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ ________

Enter this total on line 16, Form 1040XN.

Nonresidents and partial-year residents should

enter this result on line 71, Nebraska Schedule III, Form 1040XN.

Attach a copy of your Federal Form 4972 or Form 5329

(Form 1040 if Form 5329 is not required) if you are amending the tax previously reported.

Line 17

Total Nebraska Tax. Enter the sum of lines 15 and 16. If line 17 is changed, and you had previously

claimed a credit for tax paid to another state, enter the revised tax amount on line 57 of Nebraska

Schedule II, Form 1040XN and complete the rest of the schedule.

Line 19

Nebraska Personal Exemption Credit. Nebraska resident individuals are allowed a personal

exemption credit for each federal personal exemption. The amount is $128 for 2014.