Computation of Tax
Correct Amount
4 Nebraska personal exemptions. (Enter 1 in each line of 4a or 4b that applies):
a Yourself. If someone can claim you as a dependent, leave blank. ...................................4 a ______
b Spouse. Married filing jointly returns, if someone can claim your spouse as a dependent leave blank .......4 b ______
c
Total number of
dependents listed ....4 c ______
Total Nebraska personal exemptions – add lines 4a, 4b, and 4c ............................................... 4
Are you filing this amended return because:
a. The Nebraska Department of Revenue (DOR) has YES NO
notified you that your return will be audited?
b. The Internal Revenue Service has corrected YES NO
your federal return?
If Yes, identify office:
Attach a copy of changes from the Internal Revenue Service.
Are you filing for a refund based on:
a. The filing of a federal amended return or claim for refund? YES NO
Attach copies of Federal Form 1045 or 1040X and supporting schedules.
b. Carryback of a net operating loss or IRC § 1256 loss? YES NO
If Yes, year of loss: Amount: $
Attach copies of Federal Form 1045 or 1040X with supporting schedules, and a completed
Nebraska NOL Worksheet.
1 FEDERAL FILING STATUS (check only one for each return):
Original Amended
(1) Single
(2) Married, filing jointly
(3) Married, filing separately
Spouse’s SSN:
(4) Head of household
(5) Qualifying surviving spouse
Please Type or Print
5 Federal adjusted gross income (AGI) ......................................................... 5
6
Nebraska standard deduction (see Form 1040N instructions)
....................................... 6
7 Total itemized deductions (see instructions) .................................................... 7
8 State and local income taxes (line 5a, Schedule A, Federal Form 1040 - see instructions) ................ 8
9 Nebraska itemized deductions (line 7 minus line 8) .............................................. 9
10 Nebraska deduction (larger of line 6 or line 9) .................................................. 10
11 Nebraska income before adjustments (line 5 minus line 10) ....................................... 11
12 Adjustments increasing federal AGI (line 1, Nebraska Schedule I, Form 1040XN) ...................... 12
13 Adjustments decreasing federal AGI (line 8, Nebraska Schedule I, Form 1040XN) ...................... 13
14 Nebraska Taxable Income (line 11 plus line 12 minus line 13) ..................................... 14
15 Nebraska income tax ..................................................................... 15
16 Nebraska other tax ....................................................................... 16
17 Total Nebraska tax before Nebraska personal exemption credit (line 15 plus line 16) .................... 17
Your Social Security Number Spouse’s Social Security Number
2 CHECK IF (on federal return): Original Amended
(1) You were 65 or over
(2) You were blind
(3) Spouse was 65 or over
(4) Spouse was blind
(5) You or your spouse can be claimed
as a dependent on another
person’s return
(1) Farmer/Rancher
(2) Active Military
3 TYPE OF RETURN FILED
(check only one for each return):
Original Amended
(1) Resident
(2) Partial-year
resident
from _______ / _______/ ______
to _________ / _______ / ______
(3) Nonresident
Complete Page 2.
revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729
8-773-2023
Amended Nebraska Individual Income Tax Return
Taxable Year of Original Return
beginning , 2023 and ending ,
FORM 1040XN
2023
Please Do Not Write In This Space
Your First Name and Initial Last Name
If a Joint Return, Spouse’s First Name and Initial Last Name
Current Mailing Address (Number and Street or PO Box)
City State ZIP Code
(3) Deceased Taxpayers (First Names and Dates of Death)
Dependents, if more than three, see instructions
First Name Last Name
Dependent's
Social Security Number
RESET FORM
PRINT FORM
Computation of Tax
(Attach documentation for any change in credits to lines 20 through 39 – see instructions)
Correct Amount
Mail this return and payment to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911.
sign
here
Under penalties of perjury, I declare that, as taxpayer or preparer, I have examined this return and to the best of my knowledge and belief, it is correct and complete.
Your Signature Date Email Address
Spouse’s Signature (if filing jointly, both
must sign) Daytime Phone
Preparer’s Signature Date Preparer’s PTIN Email Address
Print Firm’s Name (or yours if self-employed), Address and ZIP Code EIN Daytime Phone
52a Routing Number 52b Type of Account Checking Savings
52c Account Number
52d Check this box if this refund will go to a bank account outside the United States.
( )
( )
paid
preparer’s
use only
FORM 1040XN
2023
Page 2
18 Nebraska personal exemption credit for residents only ($157 times the number on line 4) . . . . . . . . . . . 18
19 Credit for tax paid to another state from line 6, Nebraska Schedule II, Form 1040XN (attach Nebraska
Schedule II and a copy of the other state’s dated return) ........................... . . . . . . . . . . 19
20 Credit for the elderly or the disabled (Claim only credit for the elderly or disabled, other federal credits are
not allowed.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20
21 Community Development Assistance Act (CDAA) credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21
22 Form 3800N nonrefundable credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22
23 Nebraska child/dependent care nonrefundable credit. If line 5 is more than $29,000 . . . . . . . . . . . . . 23
24 Credit for financial institution tax. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 24
25 Employer’s credit for expenses incurred for TANF (ADC) recipients (see instructions) . . . . . . . . . . . . . 25
26 Designated extremely blighted area tax credit (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . 26
27 NE employer tax credit for employing convicted felons.
Enter certificate number from Form ETC-A 27
28 Total nonrefundable credits (total of lines 18 through 27) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28
29 Nebraska tax after nonrefundable credits (line 17 minus line 28 - see instructions) If less than zero, enter -0-. 29
30
Total NE income tax withheld (2023 W-2, K-1N, W-2G, 1099-R, 1099-NEC, PTET credit from K-1N, etc. -
see instructions)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
31 2023 estimated income tax payments (including any 2022 amount carried over). . . . . . . . . . . . . . . . 31
32 Form 3800N refundable credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
33 Nebraska child/dependent care refundable credit if line 5 is $29,000 or less . . . . . . . . . . . . . . . . . . 33
34 Beginning Farmer credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
35 Nebraska earned income credit (EIC). Number of qualifying children 97
Federal credit 98 x .10 (10%). Enter the result on line 35. Partial-year residents should
complete lines 12 and 13, Schedule III (new SSN holders see instructions) . . . . . . . . . . . . . . . . . . . 35
36 Credit for school district property taxes (see Form PTC instructions) . . . . . . . . . . . . . . . . . . . . . 36
37 Credit for community college property taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 37
38 Credit for qualified Volunteer Emergency Responders . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
39 Stillborn child tax credit (attach Birth Resulting in Stillbirth Certificate and see instructions) . . . . . . . . . . 39
40 Amount paid with original return, plus additional tax payments made after it was filed . . . . . . . . . . . . . 40
41 Total payments (add lines 30 through 40) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 41
42 Overpayment allowed on original return, plus additional overpayments of tax allowed after it was filed . . . . 42
43 Actual tax paid, line 41 minus line 42 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43
44 Penalty for underpayment of estimated tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 44
45 Total tax and penalty for underpayment of estimated tax (total of lines 29 and 44). . . . . . . . . . . . . 45
46 Use tax reported on line 43 of Form 1040N . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 46
47 Total Amount Due. If line 45 is greater than line 43 minus line 46, subtract the result of line 43
minus line 46 from line 45. Otherwise, skip to line 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47
48 Penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 48
49 Interest (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 49
50 Total Balance Due (total of lines 47 through 49). Pay in full with this return.
Check this box if your payment is being made electronically . . . . . . . . . . . . . . . . . . . . . . 50
51 Refund to be received (If line 45 is less than line 43 minus line 46, subtract line 45 from the result of line 43
minus line 46.) Allow three months for your refund. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51
Explanation of Changes (Reference change and line number. If necessary attach additional sheets for explanation):
NEBRASKA SCHEDULE I — Nebraska Adjustments to Income
NEBRASKA SCHEDULE II — Credit for Tax Paid to Another State
NEBRASKA SCHEDULE III — Computation of Nebraska Tax
FORM 1040XN
Schedules
I, II, and III
2023
Name on Form 1040XN Social Security Number
Nebraska Schedule I — Nebraska Adjustments to Income
for Nebraska Residents, Partial-Year Residents, and Nonresidents
PART A — Adjustments Increasing Federal Adjusted Gross Income (AGI)
PART B — Adjustments Decreasing Federal AGI
Nebraska Schedule II — Credit for Tax Paid to Another State for Full-Year Residents Only
Correct Amount
Nebraska Schedule III — Computation of Nebraska Tax
• Nonresidents and partial-year residents complete lines 1 through 13 below.
Correct Amount
Correct Amount
• If line 2 or 5 is amended, a copy of the return filed with another state must be attached.
=
=
=
.
1 Total adjustments increasing federal AGI (include interest from non-Nebraska state and local obligations &
Nebraska state and local income, sales and use taxes deducted under IRC section 164 from Schedules K-1N).
The amount entered should include the prior adjustments claimed increasing federal AGI as reported on the
previous return filed with DOR unless the amount previously claimed no longer applies. Enter here and on line
12, Form 1040XN. See instructions, then list items being changed. _________________________________
______________________________________________________________________________________ 1
2 State income tax refund deduction ....................................................................................................................... 2
3 Interest or dividend income from U.S. obligations ................................................................................................ 3
4 Benefits paid by the Railroad Retirement Board (RRB) included in federal AGI .................................................. 4
5 Special capital gains/extraordinary dividends deduction (see instructions) ......................................................... 5
6 Nebraska College Savings Program ...................................................................................................................... 6
7 Other adjustments decreasing federal AGI (see instructions). List adjustments being changed and
attach documentation _____________________________________________________________________ 7
8 Total adjustments decreasing federal AGI (add lines 2 through 7). Enter here and on line 13, Form 1040XN. ..... 8
1 Total Nebraska tax (line 17, Form 1040XN) .......................................................................................................... 1
2 AGI derived from another state (Do not enter the amount of taxable income from the other state. Use the
Conversion Chart on the DOR’s website.) ............................................................................................................ 2
3 Ratio (Calculate to six decimal places, and round to five)
Line 2
From Form 1040XN, Line 5 + Line 12 – Line 13 3
4 Calculated Tax Credit. Line 1 multiplied by line 3 ratio ........................................................................................ 4
5 Tax due and paid to another state (Do not enter the amount of income tax withheld for the other state. Use the
Conversion Chart on the DOR’s website.) ............................................................................................................ 5
6 Allowable tax credit (line 1, 4, or 5, whichever is least). Enter amount here and on line 19, Form 1040XN ......... 6
1 Income derived from Nebraska sources ............................................................................................................... 1
2 Adjustments as applied to Nebraska income. Refer to Form 1040N instructions and list the items being
changed _______________________________________________________________________________ 2
3 Nebraska AGI (line 1 minus line 2) ..................................................................................................................... 3
4 Ratio – Nebraska’s share of the total income (Calculate to six decimal places, and round to five)
Line 3
From Form 1040XN, Line 5 + Line 12 - Line 13 + - 4
5 Nebraska Taxable Income (from line 14, Form 1040XN) ..................................................................................... 5
6 Nebraska total income tax (see instructions)
$ , minus credits: $ . Enter difference here ............................................................... 6
7 Enter Nebraska personal exemption credit (if any) .......................................................................................... 7
8 Tax after personal exemption credit (line 6 minus line 7) If less than zero, enter -0-. ........................................... 8
9 Nebraska share of line 8 (multiply line 8 by line 4 ratio). Enter here and on line 15, Form 1040XN ..................... 9
10 Nebraska other tax (see instructions) .................................................................................................................. 10
11 Nebraska share of line 10. Subtract any unused personal exemption credit from line 7.
Multiply the result by the line 4 ratio. Enter here and on line 16, Form 1040XN ................................................... 11
12 Earned income credit (partial-year residents only). Number of qualifying children
Federal earned income credit x .10 (10%) ................................................................................... 12
13 Partial-year residents, multiply line 12 by line 4 ratio. Enter here and on line 35, Form 1040XN ........................ 13
.
=
=
=
Amended Nebraska Individual Income Tax Return
for Tax Year 2023
This Form 1040XN can only be used when amending tax year 2023.
Do not use Form 1040XN to change the amount of use tax reported (see instructions for line 46 below).
Do not use Form 1040XN if you led an original 2023 Form 1040N and are only making changes to
claim or modify the school district or community college property tax credit, instead use the Form PTCX.
When to File
Form 1040XN is led when:
u The 2023 federal income tax return, or another state’s 2023 income tax return, is amended or
corrected; or
u The information on the 2023 Nebraska income tax return that was previously led is not correct.
Form 1040XN may only be led after an original Nebraska income tax return has been led.
An amended Nebraska income tax return must be led within 60 days after ling an amended federal
income tax return. However, if the amended federal income tax return requests a credit or refund, the
amended Nebraska income tax return must be led within 60 days after receipt of proof of federal
acceptance of the credit or refund.
An amended Nebraska income tax return reporting a change or correction to another state’s income
tax return must also be led within 60 days after the amended income tax return is led with the other
state, or the correction becomes nal.
To establish timeliness of the refund claim, attach dated copies of:
u The federal claim for refund;
u The IRS audit determination; or
u The amended federal or state income tax return.
Filing 1040XN to Claim a Credit or Refund. Unless otherwise provided by statute:
u When claiming a credit or refund due to overpayment, Form 1040XN must be led –
P Within three years of the due date, the actual date of ling under an approved extension,
or the date the original income tax return was led; or
P Within two years from the time the tax was paid;
whichever is later.
u When claiming a credit or refund of a refundable credit, Form 1040XN must be led within three
years of the due date, or the actual date of ling under an approved extension of the income tax
return (whichever is later) for the year in which the refundable credit was allowable.
u Form 1040XN must be led to claim a refund resulting from a federal or state change within two
years and 60 days following the nal determination of the change (but not more than 10 years
from the due date of the original income tax return in the case of a change made by another state).
uIf you le an amended federal income tax return which will result in a credit or refund, do not
submit the Nebraska amended income tax return until you can attach proof of federal acceptance.
A hearing may be requested when ling for a refund on Form 1040XN by writing the request in the
Explanation of Changes section of the form or by attaching a request for hearing to the Form 1040XN.
Federal Return. A copy of the federal return and supporting schedules, as led with the IRS, must
be attached to this return.
Protective Claim. When an amended federal income tax return has been led as a protective claim,
an amended Nebraska income tax return led as a protective claim is not necessary and should not
be led. The payment of a refund by the IRS on a protective claim is a federal change that must be
reported within 60 days of the refund.
1
Nebraska Net Operating Loss (NOL). When carrying back a Nebraska NOL, 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 1 of Schedule I, Form 1040XN, and the amount
of the Nebraska NOL deduction is entered on line 7 of Schedule I.
Amending an E-led Return. E-led income tax returns are amended by ling a paper Form 1040XN.
Amounts and other information needed for completing the amended income tax return should be
available on saved or printed copies of the original Form 1040N return. If help is needed in completing
the amended income tax return, contact Taxpayer Assistance (see contact information).
Taxpayer Assistance. Call Taxpayer Assistance at 800-742-7474 (NE and IA), or 402-471-5729.
Visit the DOR’s website for additional information.
Condential Tax Information. Condential 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
condential tax information must have a Power of Attorney, Form 33, on le with the DOR before
any information will be released. An income tax return signed by the preparer is considered a limited
power of attorney authorizing the DOR to release only the information contained on that tax return to
the tax preparer.
Specific Instructions
Line 1 Federal Filing Status. The Nebraska ling status can only be changed when the federal ling status
has been changed. Exceptions are made when a married, ling jointly federal income tax return was
led and the residences of the spouses are dierent.
Spouses’ residences are dierent when, during all or part of the year, one spouse is a Nebraska
resident and the other spouse is a nonresident at the same time. A couple with dierent residences
may le original returns with Nebraska on either a married, ling jointly basis or a married, ling
separately basis.
A couple, with dierent residences, who led separate Nebraska returns may elect, either before or
after the original return is due, to le a married, ling jointly return in Nebraska. They are then taxed
as though both were Nebraska residents during the time either was a resident.
A couple with dierent residences who originally led a married, ling jointly Nebraska return and
wish to amend to married, ling separately returns must satisfy the following conditions:
1. Both spouses must le a separate Nebraska return with a “married, ling separately” status.
u The spouse whose Social Security number was listed rst on the original return must le
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 le a Nebraska Individual Income Tax Return, Form 1040N.
2. A copy of the actual federal married, ling jointly return and copies of federal returns recalculated
on a married, ling 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.
2
Line 3 Type of Return Filed. Residency is determined by using Form 1040N instructions and the
information guide, Determining Residency Status for Nebraska Individual Income Tax Filing. Military
servicemembers and their spouses can refer to the Nebraska Income Tax for U.S. Servicemembers,
Their Spouses, and Civilians Working with U.S. Forces information guide on the DOR’s website.
Line 4 Nebraska Personal Exemptions. Nebraska allows a personal exemption for yourself, spouse (if ling
married, ling jointly), and for each child and dependent for which you were allowed the child tax
credit or dependent tax credit on the federal return. See Form 1040N instructions for more information.
Line 5 Federal AGI. Enter adjusted gross income (AGI) from your federal return.
Line 6 Nebraska Standard Deduction. Nebraska has its own standard deduction. If you used the standard
deduction on the federal return, you must use the Nebraska standard deduction on the 1040XN. See
Form 1040N instructions for more information.
Only taxpayers who itemized deductions federally should complete these lines. Skip lines 7, 8, and 9 if
you used the standard deduction on the federal return. Enter the amount 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-). For line 8, you must enter the amount of state and local income taxes
reported on Federal Schedule A, line 5a even if the total amount of state and local taxes was limited to
$10,000 on the Federal Schedule A, line 5e ($5,000 married, ling separately). If you entered general
sales taxes on Federal Schedule A, line 5a, do not enter an amount on line 8. 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 1, Nebraska Schedule I,
Form 1040XN.
Line 13 Adjustments Decreasing Federal AGI. Enter the amount from line 8, Nebraska Schedule I,
Form 1040XN. ScheduleImustbeattachedwhenyouenteranamountdierentfromtheamount
reportedonthepreviousreturnled.
Line 15 Nebraska Income Tax. Nonresidents and partial-year residents, enter the amount from line 6,
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.
Line 16 Nebraska Other Tax. Use the following worksheet to calculate the amount of Nebraska other tax.
Attach a copy of your Federal Form 4972 or Form 5329
if you are amending the tax previously reported.
If Form 5329 is not required, attach Form 1040 and Federal Schedule 2.
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 1 of Nebraska
Schedule II, Form 1040XN and complete the rest of the schedule.
3
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 10, Nebraska Schedule III, Form 1040XN.
Nebraska Other Tax Worksheet
Lines 7
through 9
Line 18 Nebraska Personal Exemption Credit. Nebraska resident individuals are allowed a personal
exemption credit of $157 for each Nebraska personal exemption entered on line 4. Multiply $157 by
the number of Nebraska exemptions on line 4, Form 1040XN.
Nonresidents and partial-year residents must claim the Nebraska personal exemption credit on line 7
of Nebraska Schedule III, Form 1040XN.
Line 19 Credit for Tax Paid to Another State. If line 17 is changed, complete Nebraska Schedule II,
Form 1040XN to determine the amount to enter on line 19. If the other state’s income tax return is
amended or changed by the other state, le Form 1040XN including Schedule II to report the change.
Explain any change in detail in the Explanation of Changes section. Attach a complete copy of the
other state’s income tax return (see Schedule II instructions).
Line 20 Credit for the Elderly or the Disabled. Nebraska residents are allowed a nonrefundable credit equal
to 100% of the allowable federal credit. Full-year residents should enter the credit on line 20, and
partial-year residents should include the credit on line 6, Nebraska Schedule III, Form 1040XN. If
you are correcting this credit, the change must be explained in detail in the Explanation of Changes
section. Attach a copy of the corrected Federal Schedule R.
Line 21 Community Development Assistance Act (CDAA) Credit. Individuals are allowed a credit for
contributions made to a community betterment organization approved by Nebraska Department of
Economic Development.
Attach the Nebraska Community Development Assistance Act Credit Computation, Form CDN, to
the Form 1040XN if this credit is being claimed or amended.
Line 22 Form 3800N Nonrefundable Credit. If you are correcting the amount of any of the nonrefundable
Form 3800N credits, copies of the original and corrected credit computations (Form 3800N) must
be attached.
Line 23 Nebraska Child/Dependent Care Nonrefundable Credit. Nebraska residents and partial-year
residents with a federal AGI of more than $29,000 are allowed a nonrefundable credit equal to 25%
of the allowable federal credit. Full-year residents should enter the credit on line 23 and partial-year
residents should include the credit on line 6, Nebraska Schedule III, Form 1040XN. If correcting this
credit, Federal Form 2441 must be attached to substantiate the amount claimed. The change must be
explained in detail in the Explanation of Changes section.
Line 24 Credit For Financial Institution Tax. Attach supporting documentation if this credit is changed.
Line 25 Employer’s credit for expenses incurred for TANF (ADC) recipients. Enter the total credit from
line 2, Nebraska Schedule TANF.
Line 26 Designated Extremely Blighted Area Tax Credit. Complete and attach the Purchase of a Nebraska
Residence in a Designated Extremely Blighted Area Credit, Form 1040N-EB. The tax credit is
recaptured if the individual claiming the tax credit sells or otherwise transfers the residence or quits
using the residence as his or her primary residence within ve years after the end of the taxable year
in which the residence was purchased and the credit was claimed. When the nonrefundable tax credit
is recaptured, the individual must le an amended return for the initial year the credit was claimed
and each subsequent year the tax credit was carried forward and used. If it is a recapture event , do not
enter an amount. Leave the line blank to remove the credit previously claimed.
Line 27 NE Employer Tax Credit For Employing Convicted Felons. Prior to claiming the tax credit, the
employer must submit the Nebraska Employer Tax Credit Application for Employing Convicted
Felons, Form ETC-A to have the tax credit certied by DOR. After the Form ETC-A is reviewed by
DOR, DOR will notify the employer of the certied tax credit and the assigned certicate number to
claim the tax credit. To claim the tax credit, the certicate number must be entered.
Line 29 Nebraska Tax After Nonrefundable Credits. If the result is more than your federal tax liability
before credits, and the net amount of the increasing and decreasing adjustments (lines 1 and 8, Nebraska
Schedule I, Form 1040XN) is less than $5,000, see the Form 1040N instructions.
4
Line 30 Total Nebraska Income Tax Withheld. If you are correcting the amount of income tax withheld and
claimed on line 30, you must attach a Nebraska copy of any additional or corrected Wage and Tax
Statements, Federal Forms W-2.
Nonresidents must include the credit for Nebraska income tax paid on their behalf by a partnership,
S corporation, LLC, estate, or trust on line 30, as reported on Schedule K-1N. The credit must be
substantiated by attaching a copy of the completed K-1N.
Individuals claiming credit for the pass-through entity tax (PTET) credit received from an electing
partnership or S corporation in which you hold an ownership interest, must attach a copy of the
appropriate Schedule K-1N.
Line 31 2023 Estimated Income Tax Payments. Enter the total Nebraska estimated income tax paid for tax
year 2023. Include the overpayment from your previous year ling that was applied to your 2023
estimated tax credit. If you are claiming more estimated payments than you claimed on the original
ling of Form 1040N, you must attach copies of all your payments (cancelled checks, money orders,
e-pay or credit card conrmations).
Line 32 Form 3800N Refundable Credit. If you are correcting the amount of any of the Form 3800N refundable
credits, you must attach copies of the original and corrected credit computations (Form 3800N).
Line 33 Nebraska Child/Dependent Care Refundable Credit. See the Form 1040N instructions and
Form 2441N for information on this credit if the federal AGI is $29,000 or less. Attach documentation
if this credit is changed.
Line 34 Beginning Farmer Credit. Attach documentation if this credit is changed.
Line 35 Nebraska Earned Income Credit (EIC). Attach documentation of any change in this credit. Include
a complete copy of your federal income tax return. If you are now claiming the EIC because a valid
SSN has been received, copies of the Social Security cards for the taxpayer, spouse, and dependents
qualifying for the EIC must be attached to Form 1040XN. Also, please provide the Individual Tax
ID Number (ITIN) used when you led your original Form 1040N. If you le a married, ling
separatelyreturn,youcannotclaimthiscredit. If you have a net operating loss (NOL), you must
add the amount of the NOL to your earned income to determine if you still qualify to claim the Earned
Income Credit with Nebraska. See the worksheet in the 2023 Individual Income Tax Booklet for
additional information.
Line 36 Credit for School District Property Taxes. Attach Form PTC if this credit was not claimed on the
original return or attach a revised Form PTC if the credit is changed. See Form PTC instructions for
additional information. If you do not have any other changes to make on the amended return, use the
Form PTCX if you led an original 2023 Form 1040N and failed to claim the School District Property
Tax credit on your original 2023 Form 1040N.
Line 37 Credit for Community College Property Taxes. Attach Form PTC if this credit was not claimed on
the original return and you have additional changes to make on the amended return or attach a revised
Form PTC if the credit is changed. See Form PTC instructions for additional information. If you do not
have any other changes to make on the amended return, use the Form PTCX if you led an original
2023 Form 1040N and failed to claim the community college property tax credit.
Line 38 CreditforqualiedVolunteerEmergencyResponders. Enter $250 only if you qualied for this
credit and the volunteer department’s certication administrator included you on its annual certication
lists for 2023 and a previous qualifying year. Married, Filing Jointly lers may enter $500 if both
spouses qualied and were included on the appropriate certication lists.
Line 39 Stillborn child tax credit. Attach the Birth Resulting in Stillbirth Certicate issued by the Nebraska
Department of Health and Human Services.
Line 40 AmountPaidWithOriginalIncomeTaxReturn,PlusAdditionalTaxPaymentsMadeAfterIt
Was Filed. Enter the amount of tax paid with the original income tax return, plus any tax payments
for the same tax year made after your original income tax return was led. Do not include the portion
of a payment which was for interest or penalty.
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Line 42 OverpaymentsAllowedonOriginalIncomeTaxReturn,PlusAdditionalOverpaymentsofTax
Allowed After It Was Filed. Enter the amount of overpayment allowed on your original income tax
return, previous amended income tax returns, or as later corrected by the DOR. This includes:
u Amounts refunded;
u Amount applied to 2023 estimated income tax; and
u Donations to the Wildlife Conservation Fund.
Do not include interest received on any refund.
Line 44 Penalty for Underpayment of Estimated Tax. A penalty for underpayment of estimated tax
calculated on Form 2210N and reported on an original income tax return cannot be changed unless
an amended return is led on or before the due date of the original income tax return (including any
extended due date). Any change being made by the due date should be entered here.
Line 46 Use Tax Reported. Enter the same amount of use tax reported on the original Form 1040N.
Form 1040XN cannot be used to change the amount of Nebraska or local use tax reported on
Form 1040N.
Review the following options for changing the use tax reported, and choose the instructions that apply
to your situation:
u If use tax was not reported on the Form 1040N, but you have use tax to report, le the Nebraska
Individual Use Tax Return, Form 3;
u If the amount of use tax reported on the Form 1040N needs to be increased, le the Nebraska
Individual Use Tax Return, Form 3, and write “Amended” across the top of the return;
u If the amount of use tax reported on the Form 1040N needs to be decreased and has not yet been
paid, le the Nebraska Individual Use Tax Return, Form 3, and write “Amended” across the top
of the return; or
u If the amount of use tax reported and paid on the Form 1040N needs to be decreased, le a Claim
for Overpayment of Sales and Use Tax, Form 7.
Line 48 Penalty. If your original income tax return was not led by the due date, or extended due date, and line
47 minus line 44 indicates tax due, you must calculate a penalty because you failed to le in a timely
manner. Multiply the result of line 47 minus line 44 by 5% per month or fraction of a month (but not
more than a total of 25%) from the due date or extended due date until the original return was led.
Enter the result on line 48.
If this amended return is being led because of a change made by the IRS who assessed a penalty,
multiply the result of line 47 minus line 44 by 5%. Enter the result on line 48.
If you failed to le in a timely manner and the IRS assessed a penalty, follow the instructions above
to calculate each penalty, and enter the larger amount on line 48.
Additional penalties may be imposed by the DOR for:
1. Failing to pay tax when due;
2. Failing to le an amended return when required;
3. Preparing or ling a fraudulent income tax return;
4. Understating income on an income tax return; or
5. Underpaying estimated tax.
Line 49 Interest. If line 47 is greater than line 44, tax is due. Interest is also due on the result of line 47
minus line 44 at the statutory rate from the original due date to the date the tax is paid. Beginning
January 1, 2023, the statutory interest rate is 5%. See Rev. Rul. 99-22-1 for applicable interest rates
for other years.
Line 50 Total Balance Due. Enter the total of lines 47 through 49.
Electronic Payment Options
Electronic Payments. For electronic payment options go to revenue.nebraska.gov. Under
Online Services for Individuals follow the instructions to make a payment or request a payment
plan. You can use Nebraska e-pay or pay with a credit card (ACI Payments, Inc. charges a
convenience fee). If making the credit card payment by phone, call 800-272-9829 and use
Nebraska Jurisdiction Code 3700.
6
CheckorMoneyOrder. If you are not using one of the electronic options described above, include
a check or money order payable to the “Nebraska Department of Revenue” with the amended return.
Checks written to the DOR may be presented for payment electronically.
Line 51 Refund. Enter the refund amount. Amounts less than $2 will not be refunded. None of the refund will
be applied to estimated tax.
If you are owed interest on a refund, it will be calculated by the DOR and added to the amount shown
on line 51.
If a taxpayer has an existing tax liability of any kind with the DOR, any refund shown on this return
may be applied to satisfy that liability. The DOR will notify the taxpayer if the refund has been applied
against another tax liability.
Print or type your explanation of changes on Form 1040XN, or attach a schedule for each change
reported on this return for lines 5 through 39. Attach a copy of each federal form supporting the
Nebraska change. Attach a copy of pages 1 and 2 of Federal Form 1040 or pages 1, 2, and 3 of Federal
Form 1040-SR and a copy of the Federal Form 1040X. If you are ling an amended return due to
an audit by the IRS or the DOR, attach a dated copy of the audit determination. If you are ling for
an income tax refund due to a carryback of a Nebraska net operating loss, copies of the following
information must be attached to the Form 1040XN:
u Federal Form 1045 or 1040X and all supporting schedules; and
u A completed Nebraska Net Operating Loss Worksheet.
If you are ling an amended return due to a change in Nebraska credits claimed, attach the applicable
schedule, form, other state’s return, or audit determination.
Direct Deposit To have your refund directly deposited into your checking or savings account, enter the routing number
and account number found on the bottom of the checks associated with the account.
Do not enter information found on deposit slips or from a debit card, as this information is not necessarily
the routing and account information.
Line 52a Enter the routing number listed rst. It must be nine digits.
Line 52b Check the type of account.
Line 52c Enter the account number listed to the right of the routing number including any leading zeroes. It can
be up to 17 digits.
Line 52d Line 52d 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, ling 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 le with the DOR or attached to this return.
Email. By entering an email address, the taxpayer acknowledges that the DOR may contact the
taxpayer by email. The taxpayer accepts any risk to condentiality associated with the method
of communication. The DOR will send all condential information by secure mail or the State of
Nebraska’s le sharing system. If you do not wish to be contacted by email, write “Opt Out” on the
line labeled “email address”.
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).
A spouse claiming a refund on a married, ling jointly return with a deceased spouse should not le
Form 1310N. Instead, sign Form 1040XN as “surviving spouse” for the deceased taxpayer. All others,
attach Form 1310N if a refund is being claimed on behalf of a deceased taxpayer.
See Form 1040N instructions and Form 1310N instructions for more information.
7
Explanation
of Changes
Filing on
Behalf of a
Deceased
Taxpayer
Nebraska Schedule I Instructions
Part A – Adjustments Increasing Federal AGI
Line 1 Total Adjustments Increasing Federal AGI. Include on line 1:
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, Form 1040XN;
4. Any credit for nancial institution tax reported on line 24, Form 1040XN;
5. Any College Savings Program or Nebraska ABLE Program recapture.
6. Nebraska PTET Deduction. Enter the Nebraska state and local income, sales, and use taxes
deducted under section 164 of the IRC from the Nebraska Schedules K-1N.
Part B – Adjustments Decreasing Federal AGI
Line 2
State Income Tax Refund Deduction. Enter the amount claimed previously, unless you are correcting
the amount; then enter the corrected amount.
Line 3 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 3:
1. Savings and loan associations or credit unions;
2. Mortgage participation certicates issued by the Federal National Mortgage Association;
3. Washington D.C. Metropolitan Area Transit Authority bonds;
4. Interest on federal income tax refunds; and
5. Gains on the sale of tax-exempt municipal bonds and U.S. government obligations.
If the interest or dividend income from U.S. government obligations is derived from a partnership,
duciary, or S corporation, then the partner, beneciary, or shareholder claiming the Nebraska
adjustment decreasing federal taxable income must attach the applicable Federal Schedule K-1.
Line 4 Benets Paid by the Railroad Retirement Board. Enter amount claimed previously, unless
you are correcting the amount; then enter the corrected amount. For more information, see
Form 1040N instructions.
Line 5
Special Capital Gains/Extraordinary Dividends Deduction. Enter the amount claimed previously,
unless you are correcting the amount; then enter the corrected amount. If you are correcting the amount
of special capital gains/extraordinary dividends deduction, copies of the original and corrected Special
Capital Gains/Extraordinary Dividend Election and Computation, Form 4797N, a copy of Federal
Schedule D, and Federal Form 8949 must be attached. If the Federal Form 8949 is not attached, Part IV
of the Form 4797N must be completed or the Federal Form 6252 must be attached.
Line 6 Nebraska College Savings Program. Enter the amount claimed previously, unless you are correcting
the amount; then enter the corrected amount.
Line 7 Other Adjustments Decreasing Federal AGI. Enter other adjustments decreasing income.
u An S corporation’s or LLC’s income distribution from non-Nebraska sources decreases income.
Attach Federal Schedule K-1 and Nebraska Schedule K-1N.
uA Nebraska NOL deduction is reported. A completed Nebraska Form NOL must be attached.
u Employer contribution to the taxpayer’s Nebraska Educational Savings Plan Trust.
uContributions to the Nebraska ABLE program may be included here. Indicate the ABLE account
number and the total amount of your contributions for this tax year in the space provided on
Form 1040XN.
u Native American Indians residing in Indian country with income derived from sources within
Indian country may deduct this income.
8
uTaxpayers whose line 5 amount is $66,510 or less for a married, ling jointly return, or $49,310
or less for all other ling statuses, may enter the amount of Social Security income included
in federal AGI. If line 5 of Form 1040XN exceeds $66,510 for a married, ling jointly return
or $49,310 for all other ling statuses, multiply the amount of Social Security income shown
on line 6b, Federal Form 1040 or 1040-SR, page 1, by 60% and enter on line 7. If you made a
change to your federal AGI because your taxable amount of social security benets changed,
please attach any applicable forms to support the changes.
u Nonresident military servicemember active duty pay. Must attach active duty Form W-2,
identifying the income as attributable to another state, not Nebraska, Resident military
servicemembers cannot deduct active duty military service compensation.
uAll military retirees are allowed to exclude 100% of the military retirement benets from income
subject to Nebraska income tax to the extent included in federal AGI. Attach a complete copy
of the federal return and copies of the 1099-R.
u Dividends received or deemed to be received from corporations not subject to the IRC.
uSegal AmeriCorps Education Award (attach Form 1099-MISC).
u Claim of right repayment.
u Cancer benets received from the Fireghter Cancer Benets Act. Attach supporting
documentation.
u Teach in Nebraska Today Act student loan repayment assistance. Attach supporting
documentation.
u Interest from Federally Taxable Bonds Issued under the Nebraska Highway Bond Act (Act).
Interest from the Nebraska Highway Bonds issued under the Act may be deducted on this line
if taxed.
u Health insurance premiums paid by retired law enforcement ocers and professional reghters.
This reduction requires the retired individual to have been employed full time as a reghter or
certied law enforcement ocer for at least 20 years and who is at least 60 years of age as of the
end of the 2023 taxable year. Must attach documentation from the human resource department
indicating number of years employed full time as a certied law enforcement ocer or reghter
and position held, or similar documentation from employers. In addition to proof of full time
employment as a certied law enforcement ocer or reghter, the retiree must submit a copy
of the health insurance premium notice or other documentation substantiating the amount of the
deduction entered.
The deduction amount must not have reduced your income reported on the federal individual
income tax return.
For more information, see Form 1040N instructions.
Residents are not allowed to deduct income earned or derived outside Nebraska except for S
corporation’s or LLC’s income distribution from non-Nebraska sources. However, a resident may be
entitled to a credit for income tax paid to another state. See the instructions for Credit for Tax Paid to
Another State, Nebraska Schedule II.
Line 8 Total Adjustments Decreasing Federail AGI. Enter the total of lines 2 through 7.
Nebraska Schedule II Instructions
A credit for tax paid to another state is allowed only for full-year Nebraska residents. A change on
line 17, Total Nebraska Tax, Form 1040XN, requires Credit for Tax Paid to Another State, Schedule II,
to be recalculated. If the amended Schedule II on the back of Form 1040XN is not completed, adequate
supporting schedules must be attached.
If another state’s return is amended or changed by the other state, Form 1040XN must be led to report
the change in the credit for tax paid to the other state. Attach a complete dated copy of the corrected
return, including schedules and attachments, or a copy of a letter or statement from the other state
or subdivision, indicating the amount of income reported and corrected tax paid. If the subdivision
does not require that an income tax return be led, attach a copy of the statement from the employer
showing the corrected amount of income tax withheld. Failure to attach supporting documents may
cause this credit to be disallowed.
9
Refer to the instructions on Schedule II of Form 1040N for more details on the calculation and
limitations of this credit.
Dual state residents must refer to the Special Conversion Chart instructions to properly calculate tax
paid to another state.
Line 2 AGI Derived From Another State. If lines 2 or 5 on Nebraska Schedule II are changed, a complete
dated copy of the corrected return led with another state must be attached. If the entire return is not
attached, credit for tax paid to another state will not be allowed.
Nebraska Schedule III Instructions
Nonresidents and Partial-Year Residents. If you have income derived from Nebraska sources and
Nebraska adjustments to income, you must rst complete lines 1 through 8, Nebraska Schedule I before
completing the Nebraska Schedule III. Use the copy of your original return and instructions to make
the necessary tax computations. Enter the amounts from lines 1 and 8 of Schedule I on lines 12 and
13 of Form 1040XN, respectively.
Line 1 Income Derived From Nebraska Sources. This includes income from wages, interest, dividends,
business, farming, partnerships, S corporations, LLCs, estates and trusts, gains or losses, rents and
royalties, and personal services provided in Nebraska by nonresidents.
Line 4 Ratio. Nebraska’s share of the total income. Calculate the ratio to six decimal places and round to ve
decimal places. For example, if your division result is .123464, round to .12346 and enter 0.12346
(12.346%).
Line 6 Nebraska Total Income Tax. Use the Nebraska Tax Table or the Nebraska Tax Calculation Schedule
to calculate Nebraska tax on Nebraska taxable income.
Partial-year residents should enter Nebraska credit for the elderly or disabled or credit for child/
dependent care expenses. See applicable instructions for lines 16, 20, 23, and 33 of Form 1040XN.
Partial-year residents with federal AGI of $29,000 or less cannot claim child care credit here and must
complete the line 33, Form 1040N worksheet to calculate the amount to enter on line 33. Calculate the
Nebraska earned income credit on lines 12 and 13, Nebraska Schedule III, Form 1040XN.
Nonresidents are not allowed any credits on the line 6, Nebraska Schedule III calculation.
Line 7 Nebraska Personal Exemption Credit. Nonresidents and partial-year residents multiply the Nebraska
personal exemption credit amount of $157 by the number of Nebraska personal exemptions line 4,
Form 1040XN.
Line 10 Nebraska Other Tax. To calculate the Nebraska other tax, see the worksheet provided with the line 16,
Form 1040XN instructions.
Line 11 Nebraska share of line 10. Reduce the calculated Nebraska other tax by any unused personal
exemption credit from line 7. Multiple the result by the line 4 ratio. Enter here and on line 16, Form
1040XN.
Lines 12 and 13 Partial-year residents should use lines 12 and 13 to calculate their Nebraska earned income credit.
Enter this result here and on line 35, Form 1040XN. Ifyouareanonresidentorleamarried,ling
separatelyreturn,youcannotclaimthiscredit.
10
