| 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* |
| $97 personal exemption credit is phased out beginning at $69,000 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* |
| $97 personal exemption credit is phased out beginning at $114,000 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* |
| $97 personal exemption credit is phased out beginning at $57,500 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* |
| $97 personal exemption credit is phased out beginning at $95,000 AGI | |||