Table F4: Nebraska Individual Income Tax Data for Returns with NO Economic Incentive Provisions by Size of Adjusted Gross Income

Table F4: Nebraska Individual Income Tax Data for Returns with NO Economic Incentive Provisions by Size of Adjusted Gross Income Tax Year 2000 ( Returns which do not have either 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'$)
Item	<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	95,542	91,458	116,136	61,206	52,102	81,009	64,651	109,077	46,275	34,468	7,944	1,383	595	41	761,887
amount	(381,304)	510,566	1,771,592	1,374,740	1,428,759	2,817,518	2,897,214	6,657,851	3,960,197	4,488,699	2,295,237	927,556	1,013,934	543,675	30,306,235
Nebraska Income Tax Liability after Credits
number of returns	149	59,783	106,405	59,378	51,044	79,740	64,012	108,482	46,146	34,390	7,917	1,377	591	38	619,452
amount	346	3,214	22,872	23,630	29,319	65,769	77,012	212,786	154,687	212,959	132,158	54,367	55,325	27,249	1,071,691
Adjustments Decreasing AGI (Part B - Schedule I)
number of returns	2,783	6,174	11,814	8,007	8,730	19,332	20,201	46,718	25,315	21,049	5,378	1,077	502	38	177,118
amount	198,449	10,145	26,552	16,780	15,853	31,708	31,066	70,961	44,436	61,403	59,475	47,838	104,688	51,300	770,652
Adjustments Increasing AGI (Part A - Schedule I)
number of returns	2,943	1,167	1,905	1,063	1,017	1,990	2,055	4,667	3,070	4,283	2,032	528	293	30	27,043
amount	249,651	8,091	9,470	3,781	3,725	7,398	7,544	17,001	11,239	18,954	16,655	7,327	9,981	5,312	376,127
Other Credits
number of returns	8	1,302	3,077	1,977	1,824	3,309	3,118	6,037	3,124	2,943	1,104	254	174	9	28,260
amount	2	44	411	460	550	1,306	1,557	3,926	2,736	3,686	3,242	1,390	1,843	386	21,539
Child Care Credit - Non-Refundable
number of returns	0	0	*	0	559	6,141	7,206	14,642	5,757	3,151	473	32	13	*	37,976
amount	0	0	*	0	49	554	724	1,555	607	320	48	4	2	*	3,862
Child Care Credit - Refundable
number of returns	2,428	170	4,055	3,514	2,576	0	0	0	0	0	0	0	0	0	12,743
amount	923	59	1,681	1,305	433	0	0	0	0	0	0	0	0	0	4,401
3800N Credit
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
Part B - Schedule I : Adjustments Decreasing AGI:
U S Government Obligations
number of returns	351	4,545	5,583	2,934	2,806	5,052	5,062	11,118	6,312	6,691	2,182	535	269	32	53,472
amount	560	2,938	7,434	4,712	4,481	9,214	10,758	27,976	19,055	26,213	18,780	11,508	15,669	5,381	164,680
Taxable Tier I @ Tier II Benefits
number of returns	19	222	1,139	556	429	700	470	760	298	172	30	4	4	0	4,803
amount	140	802	8,546	6,070	5,194	8,855	6,876	13,311	5,342	3,017	798	598	1,327	0	60,879
Special Capital Gains Election
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
Self-Employment Health Insurance
number of returns	472	611	2,905	2,044	1,873	3,589	2,735	4,505	2,217	3,100	1,360	298	159	7	25,875
amount	573	454	2,885	2,309	2,265	4,446	3,589	6,374	3,507	5,328	2,816	642	324	17,544	53,056
Other Adjustments ***
number of returns	2,203	465	473	183	139	238	157	286	200	448	376	150	148	13	5,479
amount	195,497	5,685	6,448	2,486	2,155	3,858	3,047	4,845	4,878	12,587	27,592	29,736	81,437	27,340	407,592
Nebraska AGI**
number of returns	417	91,347	116,027	61,167	52,083	80,977	64,638	109,061	46,267	34,463	7,939	1,380	592	41	666,399
amount	5,778	508,835	1,754,764	1,361,780	1,416,772	2,793,340	2,873,714	6,603,974	3,928,748	4,447,347	2,254,588	887,303	920,102	497,687	30,254,734
$/return	13,856	5,570	15,124	22,263	27,202	34,495	44,459	60,553	84,915	129,047	283,989	642,973	1,554,226	12,138,707	45,400
Effective Nebraska Tax Rate****
percent	5.99	0.63	1.30	1.74	2.07	2.35	2.68	3.22	3.94	4.79	5.86	6.13	6.01	5.48	3.54

*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.
****Effective rate is calculated as percent of Nebraska adjusted income.

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

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Table F4: Nebraska Individual Income Tax Data for Returns with NO Economic Incentive Provisions by Size of Adjusted Gross Income Tax Year 2000

( Returns which do not have either 3800N credits or the special capital gains provision or both)

Table F4: Nebraska Individual Income Tax Data for Returns with NO Economic Incentive Provisions by Size of Adjusted Gross Income
Tax Year 2000