Table F4: Nebraska Individual Income Tax Data for Returns with Economic Incentive Provisions by Size of Adjusted Gross Income

Table F4: 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)
(Returns which DO NOT 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	105,974	78,937	110,737	60,650	52,425	81,174	64,775	110,031	47,897	33,975	7,271	1,245	484	38	755,613
amount	(483,717)	453,368	1,689,991	1,362,661	1,437,916	2,822,705	2,904,144	6,727,345	4,097,916	4,406,136	2,105,868	828,807	827,919	420,673	29,601,733
Nebraska Income Tax Liability after Credits
number of returns	156	48,386	101,117	58,790	51,275	79,874	64,085	109,410	47,755	33,878	7,237	1,238	475	37	603,713
amount	456	2,442	21,127	22,773	28,810	64,956	76,094	211,456	157,330	203,874	119,625	47,531	42,021	19,792	1,018,287
Adjustments Decreasing AGI (Part B - Schedule I)
number of returns	2,516	5,094	11,398	7,946	8,822	19,749	21,041	48,282	26,697	21,287	5,015	984	403	36	179,270
amount	222,793	10,086	37,898	16,689	16,256	31,256	31,218	72,129	42,686	64,674	68,122	52,719	127,125	86,061	879,714
Adjustments Increasing AGI (Part A - Schedule I)
number of returns	2,520	1,003	1,883	1,047	1,046	2,083	2,089	4,377	2,741	3,595	1,688	452	240	25	24,789
amount	251,244	7,692	22,123	4,561	3,928	7,606	7,798	16,574	10,665	17,533	13,477	7,924	8,551	2,659	382,332
Other Credits
number of returns	4	1,212	2,834	1,893	1,940	3,306	3,078	6,070	3,217	2,883	1,010	244	133	10	27,834
amount	1	40	374	432	588	1,293	1,540	4,003	2,938	4,033	3,098	1,496	1,971	93	21,900
Child Care Credit - Non-Refundable
number of returns	0	0	0	0	570	5,866	6,909	14,636	5,995	3,224	378	52	6	0	37,636
amount	0	0	0	0	47	534	695	1,553	635	333	39	6	1	0	3,844
Child Care Credit - Refundable
number of returns	2,746	120	3,638	3,485	2,428	0	0	0	0	0	0	0	0	0	12,417
amount	1,053	37	1,553	1,323	430	0	0	0	0	0	0	0	0	0	4,396
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	423	3,566	5,008	2,580	2,480	4,767	4,630	9,645	5,453	5,149	1,709	440	210	25	46,085
amount	682	2,485	6,626	4,028	4,214	8,339	9,457	24,470	15,705	22,588	16,918	12,530	13,415	14,234	155,691
Taxable Tier I & Tier II Benefits
number of returns	26	220	1,116	549	441	667	477	690	238	129	21	*	*	0	4,579
amount	139	1,081	8,414	6,057	5,327	9,080	7,232	13,022	4,621	2,372	320	*	*	0	57,759
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	408	580	2,838	1,942	1,866	3,302	2,592	4,473	2,149	2,970	1,306	280	117	6	24,829
amount	545	495	2,989	2,439	2,426	4,396	3,723	6,993	3,694	5,859	2,979	707	296	10	37,552
College Savings Plan
number of returns	*	38	26	36	63	155	261	1,036	869	1,157	382	68	23	*	4,117
amount	*	37	20	27	49	120	214	847	772	1,082	385	68	23	*	3,648
Other Adjustments ***
number of returns	1,802	345	386	150	122	192	167	314	221	461	380	157	128	12	4,837
amount	217,434	5,685	18,458	2,733	2,046	3,218	2,618	5,576	3,774	14,236	32,409	30,832	83,150	37,101	459,271
Nebraska AGI
number of returns**	376	78,792	110,632	60,602	52,399	81,151	64,760	110,012	47,891	33,968	7,256	1,241	481	38	649,599
amount	5,625	451,547	1,674,983	1,350,639	1,425,728	2,799,077	2,880,727	6,671,797	4,066,091	4,359,412	2,056,529	785,088	710,138	337,271	29,574,651
$/return	14,960	5,731	15,140	22,287	27,209	34,492	44,483	60,646	84,903	128,339	283,425	632,625	1,476,378	8,875,553	45,528
Average Rate,%	8.11	0.54	1.26	1.69	2.02	2.32	2.64	3.17	3.87	4.68	5.82	6.05	5.92	5.87	3.44
*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.

Table F4: Nebraska Individual Income Tax Data for Returns with Economic Incentive Provisions by Size of Adjusted Gross Income for Tax Year 2001

Table F4: Nebraska Individual Income Tax Data
for Returns with Economic Incentive Provisions by Size of Adjusted Gross Income
for Tax Year 2001