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 did Nebraska treat GILTI, the federal section 250 deduction, and GILTI receipts for income-tax apportionment?
GILTI included in federal taxable income or adjusted gross income also entered Nebraska income. A domestic corporation's section 250 deductions were already reflected through federal taxable income, a…
Did an IRS innocent-spouse determination automatically eliminate a Nebraska joint income-tax liability?
No. Nebraska had no specific innocent-spouse statute, but the Department could consider a written offer to settle a delinquent account after the IRS granted final innocent-spouse relief. The taxpayer …
Is Nebraska Revenue Ruling 22-05-3 on adopting federal life expectancy tables for the Nebraska Endowment Credit still in effect?
No -- it has been withdrawn as obsolete. Revenue Ruling 22-17-1 (issued June 9, 2017) rescinds Revenue Ruling 22-05-3, 'Adoption of Federal Life Expectancy Tables' (issued December 22, 2005). The Depa…
How must lawfully married same-sex couples file their Nebraska individual income tax returns, and can they amend prior-year returns?
Use the same filing status you used on your federal return. Following Obergefell v. Hodges and Neb. Rev. Stat. § 77-2732, Revenue Ruling 22-15-2 holds that same-sex couples lawfully married during the…
Is Nebraska Revenue Ruling 22-13-1 (Tax Guidance for Individuals in a Same-Sex Marriage) still in effect?
No -- it has been rescinded. Revenue Ruling 22-15-1 (individual income tax), issued June 29, 2015, formally rescinds Revenue Ruling 22-13-1, 'Tax Guidance for Individuals in a Same-Sex Marriage' (issu…
How is the federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2013 individual income tax return?
Recompute the federal prior-year minimum tax credit with Nebraska's adjustments, then apply a 29.6% factor. Revenue Ruling 22-13-3 tells 2013 individual filers to recalculate the federal credit for pr…
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 credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2012 individual income tax return?
Recompute the federal prior-year minimum tax credit with Nebraska's adjustments, then apply a 29.6% factor. Revenue Ruling 22-12-2 tells 2012 individual filers to recalculate the federal credit for pr…
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 2011 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2011 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-11-2 tells 2011 individual filers to recalculate the federal credit for prior year minimum ta…
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 credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2010 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-10-3 tells 2010 individual filers to recalculate the federal credit for prior year minimum ta…
Does making a federal IRC § 338(h)(10) election disqualify a stock sale from Nebraska's special capital gains exclusion, and which gains still qualify?
Making a federal IRC § 338(h)(10) election does not disqualify the sale from Nebraska's special capital gains exclusion -- but only the capital gains attributable to the stock qualify. Revenue Ruling …
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 is the 2009 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2009 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-09-2 tells 2009 individual filers to recalculate the federal credit for prior year minimum ta…
How is the 2008 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2008 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-08-2 tells 2008 individual filers to recalculate the federal credit for prior year minimum ta…
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 do you recompute the 2007 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-07-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2007 federal return (Federal Form 8801) must be recalculated for Nebraska to determine the Neb…
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 do you recompute the 2006 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-06-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2006 federal return (Federal Form 8801) must be recalculated for Nebraska to determine the Neb…
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 …
How do you recompute the 2005 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-05-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2005 federal return (Federal Form 8801) must be recalculated for Nebraska to determine the Neb…
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 do you recompute the 2004 federal credit for prior year minimum tax (Form 8801) to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-04-3 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2004 federal return (Federal Form 8801) be recalculated for Nebraska individual income tax pur…
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…
If a nonresident servicemember files a Nebraska return for other income, can they subtract their active-duty military pay, and how?
Yes. Revenue Ruling 22-04-1 holds that compensation paid to a nonresident servicemember of the uniformed services for active-duty military service can be deducted from federal adjusted gross income fo…
How do you recompute the 2003 federal credit for prior year minimum tax (Form 8801) to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-03-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2003 federal return (Federal Form 8801) be recalculated for Nebraska individual income tax pur…
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 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…
If I claimed federal bonus depreciation, do I have to add part of it back on my Nebraska individual income tax return?
Yes, in part. Under Revenue Ruling 22-02-1, individuals who claimed federal bonus depreciation under the Job Creation and Worker Assistance Act of 2002 (Internal Revenue Code sections 168(k) or 1400L)…
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 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 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 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 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 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 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…
When can Nebraska tax a nonresident motor carrier employee who works in more than one state?
It cannot. A nonresident motor carrier employee (as defined by federal law) who regularly performs duties on a commercial motor vehicle in more than one state can be taxed only by their state of resid…
Which nonresident rail carrier employees are exempt from Nebraska income tax when they work in more than one state?
A nonresident rail employee who regularly works on the railroad across multiple states is taxed only by their home state. Under Revenue Ruling 22-96-1, compensation paid to rail carrier employees who …
If I got founding stock in a corporation I helped create as an employee, does it qualify for Nebraska's capital gains exclusion?
Yes, it can. Under Revenue Ruling 22-90-4, stock received in the creation of a corporation by an employee-investor may qualify for the capital gains income adjustment (exclusion) provided by Neb. Rev.…
Do I owe Nebraska income tax on unemployment or sickness benefits I got from the Railroad Retirement Board?
No — they're subtracted out. Under Revenue Ruling 22-90-3, unemployment or sickness insurance benefits paid by the Railroad Retirement Board are proper Nebraska adjustments decreasing federal adjusted…
Do I owe Nebraska income tax on a lump-sum payment I got from the railroad as an early-retirement incentive?
Yes — it's taxable. Under Revenue Ruling 22-88-5, individuals who receive lump-sum railroad payments as incentives for early retirement must include those distributions as income for Nebraska individu…
If a portion of my deferred installment-sale income is deemed received under the federal proportionate disallowance rule, can I spread the resulting Nebraska tax over several years the way federal law lets me?
No -- the Nebraska tax is due all at once. Under Revenue Ruling 22-88-3, the amount of income that federal law deems received under the proportionate disallowance rule for installment sales (Internal …
When a Nebraska individual income tax return covers a short period (less than a full year), does the tax have to be annualized and do the exemptions and deductions get prorated?
No annualization or proration of the basic tax. Under Revenue Ruling 22-88-2, a short-period Nebraska individual income tax return is treated as a return for a separate taxable year, and the individua…
If an individual repays income they earlier reported under a 'claim of right' and uses the federal section 1341 special tax computation, does Nebraska use that same section 1341 result for its income tax?
Yes. If a taxpayer computes federal income tax under Internal Revenue Code section 1341 -- the special rule for a taxpayer who repays a substantial amount (over $3,000) that was earlier received and r…
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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.