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

Table F2: Nebraska Individual Income Tax Data for Returns with No Nebraska Individual Income Tax Liability by Size of Adjusted Gross Income for Tax Year 2001 (Money amounts are in thousands of dollars, except where indicated)
(Resident Returns)
	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
Number of Returns Filed
number of returns	105,980	78,950	110,877	60,769	52,558	81,334	64,872	110,204	48,005	34,206	7,466	1,309	564	65	757,159
Returns With No Nebraska Income Tax Liability
Federal Adjusted Gross Income
number of returns	105,822	30,561	9,719	1,940	1,247	1,409	735	671	150	113	51	15	38	13	152,484
amount	(477,984)	131,655	140,329	43,261	34,119	48,387	32,669	39,884	12,758	15,286	16,427	10,938	105,345	176,045	329,120
Adjustments Decreasing AGI
number of returns	2,471	2,297	2,667	818	530	605	366	425	125	101	47	15	38	13	10,518
amount	213,420	8,358	29,579	8,876	6,618	8,313	4,616	7,008	3,077	7,174	16,406	9,527	72,286	143,948	539,204
Adjustments Increasing AGI
number of returns	2,421	527	346	75	39	52	30	50	19	24	19	7	25	11	3,645
amount	236,705	5,515	15,882	909	329	370	106	652	114	194	516	457	5,189	5,369	272,305
Other Credits
number of returns	*	210	945	734	619	802	489	438	86	48	10	*	12	3	4,399
amount	*	9	191	257	323	624	530	747	267	228	96	*	370	163	3,818
Child Care Credit - Non-Refundable
number of returns	0	0	0	0	7	40	26	19	4	*	*	0	0	0	100
amount	0	0	0	0	1	5	3	3	0	*	*	0	0	0	12
Child Care Credit - Refundable
number of returns	2,744	105	438	108	55	0	0	0	0	0	0	0	0	0	3,450
amount	1,052	32	175	44	13	0	0	0	0	0	0	0	0	0	1,316
3800N Credit
number of returns	*	0	0	0	0	*	0	*	3	13	10	*	18	6	55
amount	*	0	0	0	0	*	0	*	9	62	162	*	1,726	1,940	4,042
Part B - Schedule I : Adjustments Decreasing AGI:
U S Government Obligations
number of returns	412	1,264	911	212	142	154	103	111	36	41	24	11	19	9	3,449
amount	598	1,556	3,615	1,406	1,057	1,411	1,297	2,438	1,177	1,963	3,094	3,020	853	58	23,543
Taxable Tier I & Tier II Benefits
number of returns	26	208	767	334	229	221	74	44	*	*	0	0	0	0	1,910
amount	139	1,064	7,502	5,181	4,211	4,961	2,078	1,583	*	*	0	0	0	0	26,927
Special Capital Gains Election
number of returns	3	*	6	*	*	*	3	5	4	3	7	8	11	6	63
amount	883	*	51	*	*	*	74	182	183	373	2,007	4,490	25,478	85,730	119,590
Self-Employment Health Insurance
number of returns	397	369	661	153	66	39	18	22	11	22	14	*	7	*	1,785
amount	535	366	1,045	277	109	67	28	40	31	57	22	*	18	*	2,612
College Savings Plan
number of returns	*	21	6	*	*	*	*	*	*	*	4	*	0	*	47
amount	*	20	5	*	*	*	*	*	*	*	4	*	0	*	44
Other Adjustments ***
number of returns	1,784	308	208	66	32	50	27	41	*	37	22	*	20	7	2,619
amount	207,374	5,135	16,830	1,748	965	1,459	939	2,278	*	4,101	8,156	*	29,942	52,161	333,443
Nebraska AGI**
number of returns	292	30,417	9,613	1,892	1,221	1,385	720	652	144	105	35	11	30	9	46,526
amount	4,176	129,383	127,401	35,400	27,969	40,491	28,163	33,536	9,992	8,748	5,995	1,984	39,437	41,001	533,676
$/return	14,301	4,254	13,253	18,710	22,907	29,235	39,115	51,436	69,389	83,314	171,286	180,364	1,314,567	4,555,667	11,470
*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.

Table F2: Nebraska Individual Income Tax Data for Returns with No Nebraska Individual Income Tax Liability by Size of Adjusted Gross Income for Tax Year 2001

Table F2: Nebraska Individual Income Tax Data
for Returns with No Nebraska Individual Income Tax Liability
by Size of Adjusted Gross Income
for Tax Year 2001