Table F2: Nebraska Individual Income Tax Data for Returns with No Nebraska Individual Income Tax Liability by Size of Adjusted Gross Income
Tax Year 2000

(Money amounts are in thousands of dollars, except where indicated)

Resident Returns

 Item

Size of Adjusted Gross Income (1000'$)

<0-0 >0-10 >10-20 >20-25 >25-30 >30-40 >40-50 >50-75 >75-100 >100-200 >200-500 >500-1,000 >1,000-5,000 >5,000 all
Number of Returns Filed                          
number of returns 95,546 91,461 116,158 61,217 52,113 81,038 64,688 109,217 46,425 34,853 8,231 1,518 735 82 763,282
Returns With No Nebraska Income Tax Liability                        
Federal AGI                              
number of returns 95,397 31,678 9,737 1,828 1,060 1,272 639 599 138 99 44 24 41 22 142,578
amount (353,633) 136,116 139,167 40,701 28,962 43,689 28,482 35,587 11,705 12,981 13,904 17,280 104,809 734,817 994,569
Adjustments Decreasing AGI                          
number of returns 2,731 2,264 2,625 757 420 528 318 379 112 83 43 24 41 22 10,347
amount 181,275 8,271 17,635 8,440 6,112 7,842 4,379 6,434 5,227 5,411 12,587 14,066 77,520 620,516 975,714
Adjustments Increasing AGI                          
number of returns 2,841 590 342 62 29 41 25 35 18 22 17 13 16 21 4,072
amount 222,035 5,888 3,962 476 168 142 97 212 376 232 349 129 2,948 9,529 246,543
Other Credits                          
number of returns * 168 885 677 537 744 416 398 87 44 9 3 6 * 3,976
amount * 8 187 250 290 597 466 683 249 215 59 63 54 * 3,125
Child Care Credit - Non-Refundable                          
number of returns 0 0 0 0 7 35 16 12 3 * 0 * 0 * 76
amount 0 0 0 0 1 4 2 1 0 * 0 * 0 * 8
Child Care Credit - Refundable                          
number of returns 2,427 151 473 125 36 0 0 0 0 0 0 0 0 0 3,212
amount 922 53 175 52 8 0 0 0 0 0 0 0 0 0 1,210
3800N Credit                              
number of returns * 0 0 0 0 * 0 0 3 14 7 5 15 11 57
amount * 0 0 0 0 * 0 0 8 53 54 61 1,458 3,631 5,492
Part B - Schedule I : Adjustments Decreasing AGI:                      
U S Government Obligations                          
number of returns 334 1,206 925 213 120 140 108 118 39 29 19 10 20 18 3,299
amount 509 1,659 3,609 1,465 950 1,524 1,544 2,756 2,295 1,748 3,055 713 4,105 4,470 30,403
Taxable Tier I @ Tier II Benefits                          
number of returns 19 210 764 343 213 207 67 42 3 * * 0 0 0 1,870
amount 140 795 7,587 5,192 3,837 4,538 1,753 1,336 94 * * 0 0 0 25,358
Special Capital Gains Election                          
number of returns 3 3 6 0 * * 0 4 6 7 10 13 22 9 87
amount 164 9 66 0 * * 0 166 468 745 3,028 8,640 49,948 307,423 371,006
Self-Employment Health Insurance                        
number of returns 460 381 652 120 37 33 13 13 5 16 10 4 6 7 1,757
amount 558 331 983 183 58 47 15 23 6 37 21 7 8 17,539 19,816
Other Adjustments ***                          
number of returns 2,183 393 262 68 29 54 24 36 17 23 21 9 14 14 3,147
amount 178,195 5,265 4,867 1,378 828 1,406 915 1,807 2,160 2,499 6,352 4,644 22,859 290,509 523,684
Nebraska AGI**                          
number of returns 336 31,567 9,628 1,789 1,040 1,240 626 582 129 94 37 21 35 22 47,146
amount 2,236 134,057 125,748 32,777 23,417 36,121 24,222 29,455 8,706 8,899 3,923 3,525 32,221 123,830 589,136
$/return 6,655 4,247 13,061 18,321 22,516 29,130 38,693 50,610 67,488 94,670 106,027 167,857 920,600 5,628,636 12,496
*Combined for disclosure purposes.
**Returns only where Nebraska AGI is greater than zero.
***Mainly s corporation shareholder's or limited liability company member's income from non-Nebraska sources.

Last Updated on 6/20/02
By Department of Revenue

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