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

Table F3: Nebraska Individual Income Tax Data for Returns with Economic Incentive Provisions by Size of Adjusted Gross Income for Tax Year 2001 (Money amounts are in thousands of dollars, except where indicated)
Resident Returns which either use 3800N Credits or the Special Capital Gains Provision or both
	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 Adjusted Gross Income
number of returns	6	13	140	119	133	160	97	173	108	231	195	64	80	27	1,546
amount	(8,155)	109	2,242	2,698	3,666	5,514	4,356	10,594	9,369	32,124	61,095	45,585	170,378	437,166	776,744
Nebraska Income Tax Liability after Credits
number of returns	*	*	41	39	36	51	52	123	100	215	178	56	51	15	962
amount	*	*	5	9	10	20	33	156	257	976	1,860	989	2,164	2,164	8,648
Adjustments Decreasing AGI (Part B - Schedule I)
number of returns	5	3	10	11	13	26	30	106	103	224	193	64	80	27	895
amount	5,557	16	64	106	48	110	263	949	1,128	7,787	21,481	24,715	102,477	350,097	514,799
Adjustments Increasing AGI (Part A - Schedule I)
number of returns	5	*	*	0	*	4	*	5	9	31	48	27	44	22	200
amount	9,728	*	*	0	*	1	*	10	26	410	240	249	6,783	6,493	23,943
Other Credits
number of returns	0	0	15	9	8	10	11	18	8	14	26	6	20	7	152
amount	0	0	1	1	1	2	3	12	5	11	75	16	184	167	479
Child Care Credit - Non-Refundable
number of returns	0	0	0	0	0	*	9	21	14	24	11	*	*	*	84
amount	0	0	0	0	0	*	2	2	1	2	1	*	*	*	9
Child Care Credit - Refundable
number of returns	0	0	3	*	*	0	0	0	0	0	0	0	0	0	8
amount	0	0	1	*	*	0	0	0	0	0	0	0	0	0	3
3800N Credit
number of returns	3	0	0	0	3	*	*	10	16	29	48	17	38	8	178
amount	97	0	0	0	0	*	*	9	21	92	327	140	2,018	2,199	4,906
Part B - Schedule I: Adjustments Decreasing AGI
U S Goverment Obligations
number of returns	*	*	3	*	*	5	3	14	17	41	55	27	39	21	230
amount	*	*	1	*	*	1	0	46	16	78	166	486	1,310	1,468	3,572
Taxable Tier I & Tier II Benefits
number of returns	0	0	0	0	0	*	*	0	*	*	0	0	0	0	6
amount	0	0	0	0	0	*	*	0	*	*	0	0	0	0	93
Special Capital Gains Election
number of returns	3	3	10	10	8	14	22	80	82	195	147	48	42	19	683
amount	883	16	61	99	46	101	220	856	944	6,669	17,013	19,066	61,402	265,284	372,659
Self-Employment Health Insurance
number of returns	0	0	0	0	*	*	*	4	8	17	38	12	15	4	101
amount	0	0	0	0	*	*	*	5	15	29	79	23	37	157	348
College Savings Plan
number of returns	0	0	0	0	0	*	0	*	*	5	3	3	5	3	22
amount	0	0	0	0	0	*	0	*	*	5	3	3	5	3	21
Other Adjustments ***
number of returns	*	0	*	0	0	*	0	*	4	12	31	15	32	10	108
amount	*	0	*	0	0	*	0	*	44	674	3,768	4,866	38,054	82,981	135,043
Nebraska AGI
number of returns**	3	13	139	119	133	159	97	173	108	230	194	63	75	23	1,529
amount	2,523	93	2,179	2,592	3,619	5,429	4,096	9,655	8,267	24,773	40,006	21,119	75,079	97,097	296,527
$/return	841,000	7,154	15,676	21,782	27,211	34,145	42,227	55,809	76,546	107,709	206,216	335,222	1,001,053	4,221,609	193,935
Average Rate,%	0.20	0.00	0.23	0.35	0.28	0.37	0.81	1.62	3.11	3.94	4.65	4.68	2.88	2.23	2.92
*suppressed for disclosure purposes.
** returns only where Nebraska AGI is greater than zero.
*** Mainly s-corporation shareholders' or limited liability company members' income from non-Nebraska sources.
Average rate is as percent of Nebraska Adjusted Gross Income

Table F3: Nebraska Individual Income Tax Data for Returns with Economic Incentive Provisions by Size of Adjusted Gross Income for Tax Year 2001

Table F3: Nebraska Individual Income Tax Data
for Returns with Economic Incentive Provisions
by Size of Adjusted Gross Income
for Tax Year 2001