NebFile Eligibility

To qualify for NebFile, you MUST:

• Be a full-year Nebraska resident during ALL of 2012.

To qualify for NebFile, you MUST NOT:

• Have any income or withholding from another state (including wages, gambling winnings, or interest income);
   
• Be claiming a refund for a deceased taxpayer who is not your spouse;
   
• Have a federal Adjusted Gross Income (AGI) equal to zero; or
   
• Claim any of the following credits:
   
  • Community Development Assistance Act Credit, line 22, Form 1040N. This credit is for contributions to approved projects of community betterment organizations recognized by the Nebraska Department of Economic Development. To claim this credit, you must use Form CDN and Form 1099NTC.
     
  • Form 3800N Credit, line 23, Form 1040N. This is the nonrefundable credit for qualified businesses that expand their economic investment or employment base in Nebraska.
     
  • Financial Institution Tax Credit, line 25, Form 1040N. This is the credit available to certain shareholders in banks. The bank should provide you with a Form NFC to claim the credit.
     
  • Form 3800N Credit, line 30, form 1040N. This is the refundable credit for qualified business that expand their economic investment or employment base in Nebraska.
     
  • Beginning Farmer Credit, line 32, Form 1040N. To claim this credit, you should have a Form 1099 BFC from the Nebraska Department of Agriculture.
     
  • Angel Investment Tax Credit, line 34, Form 1040N. To claim this credit, your investment must be certified by the Nebraska Department of Economic Development.
     
  • Special Capital Gains/Extraordinary Dividends Deduction, line 54, Nebraska Schedule I. This credit is claimed by residents who received capital stock of a qualified corporation because of employment or while employed by the corporation. To claim this credit, you must complete Form 4797N.