Table F3: Nebraska Individual Income Tax Data for Returns with Economic Incentive Provisions by Size of Adjusted Gross Income
Tax Year 2000

( Returns which either use 3800N credits or the special capital gains provision or both)

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

 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
Federal AGI                              
number of returns 4 3 22 11 11 29 37 140 150 385 287 135 140 41 1,395
amount (656) 11 357 250 305 999 1,690 8,944 12,940 53,964 90,304 89,496 298,174 1,042,706 1,599,484
Nebraska Income Tax Liability after Credits                          
number of returns 0 0 16 11 9 26 37 136 141 364 270 117 103 22 1,252
amount 0 0 2 2 5 14 38 208 349 1,776 2,675 2,266 4,222 3,757 15,313
Adjustments Decreasing AGI (Part B - Schedule I)                          
number of returns 4 3 20 11 10 27 34 139 148 378 285 134 139 41 1,373
amount 1,754 9 156 100 335 233 234 1,762 2,845 12,153 39,487 47,646 190,994 836,953 1,134,662
Adjustments Increasing AGI (Part A - Schedule I)                          
number of returns 4 0 0 0 0 * * 16 23 57 70 50 68 35 330
amount 2,276 0 0 0 0 * * 58 235 252 568 492 5,229 19,536 28,652
Other Credits                          
number of returns 0 0 0 0 0 * * 8 11 31 27 15 23 8 128
amount 0 0 0 0 0 * * 4 9 26 56 53 127 97 373
Child Care Credit - Non-Refundable                          
number of returns 0 0 0 0 0 * * 11 13 39 18 5 * * 92
amount 0 0 0 0 0 * * 1 1 4 1 1 * * 9
Child Care Credit - Refundable                          
number of returns 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
amount 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0
3800N Credit                              
number of returns * 0 6 0 * 7 8 21 20 52 40 29 44 14 243
amount * 0 0 0 * 2 5 9 20 113 194 167 2,026 4,028 6,790
Part B - Schedule I : Adjustments Decreasing AGI:                      
U S Government Obligations                          
number of returns 0 0 3 * 3 * 4 17 33 75 84 52 77 34 385
amount 0 0 3 * 5 * 2 28 23 179 470 402 1,614 7,631 10,373
Taxable Tier I @ Tier II Benefits                          
number of returns 0 0 0 0 0 0 * * 0 * 3 0 0 0 6
amount 0 0 0 0 0 0 * * 0 * 37 0 0 0 77
Special Capital Gains Election                          
number of returns 3 3 16 11 10 22 29 119 130 333 248 107 99 28 1,158
amount 164 9 109 100 330 192 204 1,303 2,294 10,482 34,832 37,934 137,440 482,585 707,979
Self-Employment Health Insurance                        
number of returns 0 0 0 0 0 * * 8 5 29 28 23 23 10 130
amount 0 0 0 0 0 * * 9 7 46 50 40 45 17 221
Other Adjustments ***                          
number of returns * 0 4 0 0 * 0 15 12 29 31 29 36 15 173
amount * 0 44 0 0 * 0 389 462 1,318 3,629 8,965 50,918 346,249 413,501
Nebraska AGI**                          
number of returns * * 22 11 10 29 37 139 149 385 285 134 137 41 1,382
amount * * 200 151 228 772 1,456 7,248 10,432 42,063 51,473 42,363 113,517 225,289 495,276
$/return * * 9,091 13,727 22,800 26,621 39,351 52,144 70,013 109,255 180,607 316,142 828,591 5,494,854 358,376
*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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