| Single Taxpayers |
| If taxable income is: |
| |
| over |
but not over |
The Nebraska tax is: |
| $0 |
$2,400 |
|
2.51% of taxable income |
| 2,400 |
17,000 |
$60.24 + |
3.49% of the excess over $2,400 |
| 17,000 |
26,500 |
$569.78 + |
5.01% of the excess over $17,000 |
| 26,500 |
----- |
$1,045.73 + |
6.68% of the excess over $26,500* |
| $94 personal exemption credit is phased out beginning at $67,000 AGI |
| Married Taxpayers Filing Joint Returns and Surviving Spouses |
| If taxable income is: |
| |
| over |
but not over |
The Nebraska tax is: |
| $0 |
$4,000 |
|
2.51% of taxable income |
| 4,000 |
30,000 |
$100.40 + |
3.49% of the excess over $4,000 |
| 30,000 |
46,750 |
$1,007.80 + |
5.01% of the excess over $30,000 |
| 46,750 |
----- |
$1,846.98 + |
6.68% of the excess over $46,750* |
| $94 personal exemption credit is phased out beginning at $111,000 AGI |
| Married Taxpayers Filing Separate Returns |
| If taxable income is: |
| |
| over |
but not over |
The Nebraska tax is: |
| $0 |
$2,000 |
|
2.51% of taxable income |
| 2,000 |
15,000 |
$50.20 + |
3.49% of the excess over $2,000 |
| 15,000 |
23,375 |
$503.90 + |
5.01% of the excess over $15,000 |
| 23,375 |
----- |
$923.49 + |
6.68% of the excess over $23,375* |
| $94 personal exemption credit is phased out beginning at $55,500 AGI |
| Head of Household |
| If taxable income is: |
| |
| over |
but not over |
The Nebraska tax is: |
| $0 |
$3,800 |
|
2.51% of taxable income |
| 3,800 |
24,000 |
$95.38 + |
3.49% of the excess over $3,800 |
| 24,000 |
35,000 |
$800.36 + |
5.01% of the excess over $24,000 |
| 35,000 |
----- |
$1,351.46 + |
6.68% of the excess over $35,000* |
| $94 personal exemption credit is phased out beginning at $92,000 AGI |
*If adjusted gross income is $132,950 or more ($66,475 if married filing separate), Nebraska allowed deductions are reduced and marginal tax rates are phased out (see the Nebraska Additional Tax Rate Schedule for 2001).
