Nebraska State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Nebraska, with full citations and the original source on every page.
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How is the federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2013 fiduciary (estate or trust) income tax return?
Recompute the federal fiduciary AMT using Nebraska's adjustments. Revenue Ruling 23-13-1 tells estates and trusts filing a 2013 Nebraska Fiduciary Income Tax Return (Form 1041N) to recalculate the alt…
How is the federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2013 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 22-13-2 tells 2013 individual filers to recalculate the alternative minimum tax (AMT) from their federal return (Form 6251, or th…
How is the federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2012 fiduciary (estate or trust) income tax return?
Recompute the federal fiduciary AMT using Nebraska's adjustments. Revenue Ruling 23-12-1 tells estates and trusts filing a 2012 Nebraska Fiduciary Income Tax Return (Form 1041N) to recalculate the alt…
How is the federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2012 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 22-12-1 tells 2012 individual filers to recalculate the alternative minimum tax (AMT) from their federal return (Form 6251, or th…
How is the federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2011 fiduciary (estate or trust) income tax return?
Recompute the federal fiduciary AMT using Nebraska's adjustments. Revenue Ruling 23-11-1 tells estates and trusts filing a 2011 Nebraska Fiduciary Income Tax Return (Form 1041N) to recalculate the alt…
How is the 2011 federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2011 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 22-11-1 tells 2011 individual filers to recalculate the alternative minimum tax (AMT) from their federal return (Form 6251, or th…
How is the 2010 federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2010 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 22-10-4 -- a re-issued ruling that supersedes 22-10-2 -- tells 2010 individual filers to recalculate the alternative minimum tax …
How is the 2010 federal alternative minimum tax for an estate or trust recomputed to determine the Nebraska minimum tax on a 2010 fiduciary return?
Recompute the federal fiduciary AMT using Nebraska's adjustments. Revenue Ruling 23-10-1 tells 2010 estate and trust (fiduciary) filers to recalculate the alternative minimum tax from Schedule I of th…
How does an estate or trust recompute the 2009 federal alternative minimum tax to determine the Nebraska minimum tax on a 2009 fiduciary income tax return?
Estates and trusts recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 23-09-1 tells 2009 fiduciary filers to recalculate the alternative minimum tax from Federal Form 1041, Schedul…
How is the 2009 federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2009 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments. Revenue Ruling 22-09-1 -- a corrected ruling -- tells 2009 individual filers to recalculate the alternative minimum tax (AMT) from their federal…
How does an estate or trust recompute the 2008 federal alternative minimum tax to determine the Nebraska minimum tax on a 2008 fiduciary income tax return?
Estates and trusts recompute the federal AMT using Nebraska's adjustments, then run it through the Nebraska worksheet. Revenue Ruling 23-08-1 tells 2008 fiduciary filers to recalculate the alternative…
How is the 2008 federal alternative minimum tax recomputed to determine the Nebraska minimum tax on a 2008 individual income tax return?
Recompute the federal AMT using Nebraska's adjustments, then run it through the Nebraska worksheet. Revenue Ruling 22-08-1 tells 2008 individual filers to recalculate the alternative minimum tax (AMT)…
How does an estate or trust recompute the 2007 federal alternative minimum tax to figure the Nebraska minimum tax on Form 1041N?
Revenue Ruling 23-07-1 directs that the alternative minimum tax (AMT) figured on an estate's or trust's 2007 U.S. Fiduciary Income Tax Return (Federal Form 1041, Schedule I) must be recalculated for N…
How do you recompute the 2007 federal alternative minimum tax to figure the Nebraska minimum tax on the Form 1040N?
Revenue Ruling 22-07-1 directs that the alternative minimum tax (AMT) figured on a taxpayer's 2007 federal return (Form 6251, or the AMT worksheet in the Form 1040A instructions) must be recalculated …
How does an estate or trust recompute the 2006 federal alternative minimum tax to figure the Nebraska minimum tax on Form 1041N?
Revenue Ruling 23-06-1 directs that the alternative minimum tax (AMT) figured on an estate's or trust's 2006 U.S. Fiduciary Income Tax Return (Federal Form 1041, Schedule I) must be recalculated for N…
How do you recompute the 2006 federal alternative minimum tax to figure the Nebraska minimum tax on the Form 1040N?
Revenue Ruling 22-06-1 directs that the alternative minimum tax (AMT) figured on a taxpayer's 2006 federal return (Form 6251, or the AMT worksheet in the Form 1040A instructions) must be recalculated …
Must an estate or trust recompute the alternative minimum tax on its 2005 federal Form 1041 to figure the Nebraska minimum tax, and which Schedule I lines change?
Yes. Revenue Ruling 23-05-1 directs that the 2005 federal alternative minimum tax for estates and trusts -- from Federal Form 1041, Schedule I -- be recalculated for Nebraska fiduciary income tax purp…
Does the alternative minimum tax on your 2005 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-05-1 directs that the 2005 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
How is the 2004 federal credit for prior year minimum tax (Form 8801) recomputed for an estate or trust to figure the Nebraska credit, and where does it go on Form 1041N?
Revenue Ruling 23-04-2 directs that an estate's or trust's 2004 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska fiduciary income tax purposes to det…
Does the alternative minimum tax on a 2004 federal fiduciary return (Form 1041, Schedule I) have to be recomputed to figure the Nebraska minimum tax, and which Form 1041N lines change?
Yes. Revenue Ruling 23-04-1 directs that the 2004 federal alternative minimum tax for estates and trusts -- from Federal Form 1041, Schedule I -- be recalculated for Nebraska fiduciary income tax purp…
Does the alternative minimum tax on your 2004 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-04-2 directs that the 2004 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
How is the 2003 federal credit for prior year minimum tax (Form 8801) recomputed for an estate or trust to figure the Nebraska credit, and where does it go on Form 1041N?
Revenue Ruling 23-03-2 directs that an estate's or trust's 2003 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska fiduciary income tax purposes to det…
Does the alternative minimum tax on a 2003 federal fiduciary return (Form 1041, Schedule I) have to be recomputed to figure the Nebraska minimum tax, and which Form 1041N lines change?
Yes. Revenue Ruling 23-03-1 directs that the 2003 federal alternative minimum tax for estates and trusts -- from Federal Form 1041, Schedule I -- be recalculated for Nebraska fiduciary income tax purp…
Does the alternative minimum tax on your 2003 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-03-1 directs that the 2003 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
How is the 2002 federal credit for prior year minimum tax (Form 8801) recomputed for an estate or trust to figure the Nebraska credit, and where does it go on Form 1041N?
Revenue Ruling 23-02-3 directs that an estate's or trust's 2002 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska fiduciary income tax purposes to det…
Does the alternative minimum tax on a 2002 federal fiduciary return (Form 1041, Schedule I) have to be recomputed to figure the Nebraska minimum tax, and which Form 1041N lines change?
Yes. Revenue Ruling 23-02-2 directs that the 2002 federal alternative minimum tax for estates and trusts -- from Federal Form 1041, Schedule I -- be recalculated for Nebraska fiduciary income tax purp…
How is the 2002 federal credit for prior year minimum tax (Form 8801) recomputed for an individual to figure the Nebraska credit, and where does it go on Form 1040N?
Revenue Ruling 22-02-3 directs that an individual's 2002 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska individual income tax purposes to determine…
Does the alternative minimum tax on your 2002 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-02-2 directs that the 2002 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
How does a Nebraska estate or trust figure its 2001 credit for prior year minimum tax?
Recompute the federal credit for Nebraska. Under Revenue Ruling 23-01-2 (a corrected version), Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the federal credit for prior year min…
How does a Nebraska estate or trust recompute the 2001 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 23-01-1, Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the 2001 federal alternative minimum tax (Federal Form 10…
How does a Nebraska individual figure the 2001 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 22-01-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recalculate the federal credit for prior year minimum tax (Federal Form 8…
How does a Nebraska individual recompute the 2001 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 22-01-1, Neb. Rev. Stat. §77-2715 requires a Nebraska individual to recalculate the 2001 federal alternative minimum tax (Federal Form…
How does a Nebraska estate or trust figure the 2000 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 23-00-2, Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the federal credit for prior year minimum tax (Federal Form…
How does a Nebraska estate or trust recompute the 2000 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 23-00-1, Neb. Rev. Stat. §77-2717 requires estates and trusts to recalculate the 2000 federal alternative minimum tax (Federal Form 10…
How does a Nebraska individual figure the 2000 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 22-00-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recalculate the federal credit for prior year minimum tax (Federal Form 8…
How does a Nebraska individual recompute the 2000 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 22-00-1, Neb. Rev. Stat. §77-2715 requires a Nebraska individual to recalculate the 2000 federal alternative minimum tax (Federal Form…
How does a Nebraska estate or trust figure the 1999 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 23-99-2, Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the federal credit for prior year minimum tax (Federal Form…
How does a Nebraska individual figure the 1999 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 22-99-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recalculate the federal credit for prior year minimum tax (Federal Form 8…
How does a Nebraska estate or trust recompute the 1999 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 23-99-1, Neb. Rev. Stat. §77-2717 requires estates and trusts to recalculate the 1999 federal alternative minimum tax (Federal Form 10…
How does a Nebraska individual recompute the 1999 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 22-99-1, Neb. Rev. Stat. §77-2715 requires an individual to recalculate the 1999 federal alternative minimum tax (Federal Form 6251, o…
How does a Nebraska estate or trust figure the 1998 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 23-98-2, Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the federal credit for prior year minimum tax (Federal Form…
How does a Nebraska individual figure the 1998 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 22-98-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recalculate the federal credit for prior year minimum tax (Federal Form 8…
How does a Nebraska estate or trust recompute the 1998 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 23-98-1, Neb. Rev. Stat. §77-2717 requires estates and trusts to recalculate the 1998 federal alternative minimum tax (Federal Form 10…
How does a Nebraska individual recompute the 1998 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 22-98-1, Neb. Rev. Stat. §77-2715 requires an individual to recalculate the 1998 federal alternative minimum tax (Federal Form 6251, o…
How does a Nebraska estate or trust recompute the 1997 federal credit for prior year minimum tax to claim the Nebraska credit?
Recompute the federal credit on Nebraska terms, then take 29.6% of it. Under Revenue Ruling 23-97-2, Neb. Rev. Stat. §77-2717 requires an estate or trust to recompute the 1997 federal credit for prior…
How does a Nebraska estate or trust recompute the 1997 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 23-97-1, Neb. Rev. Stat. §77-2717 requires estates and trusts to recalculate the 1997 federal alternative minimum tax (Federal Form 10…
How does a Nebraska individual recompute the 1997 federal alternative minimum tax to figure the Nebraska minimum tax?
Recompute the federal AMT on Nebraska terms. Under Revenue Ruling 22-97-1, Neb. Rev. Stat. §77-2715 requires an individual to recalculate the 1997 federal alternative minimum tax (Federal Form 6251, o…
How does a Nebraska individual recompute the 1997 federal credit for prior year minimum tax to claim the Nebraska credit?
Recompute the federal credit on Nebraska terms, then take 29.6% of it. Under Revenue Ruling 22-97-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recompute the 1997 federal credit for prior y…
Does a trust or estate that owed federal alternative minimum tax for 1986 have to recompute that AMT for its Nebraska fiduciary income tax return, and how?
Yes. A trust or estate that had to compute the alternative minimum tax on its 1986 federal fiduciary return (Federal Form 6251) must recompute that AMT for Nebraska purposes. Under Revenue Ruling 23-8…
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These are official tax letter rulings and advisory opinions issued by Nebraska's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.