Table F2

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 2002. (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	93,799	87,114	114,210	59,827	52,366	80,384	63,863	108,810	49,207	34,006	7,570	1,235	538	45	752,974
Returns With No Nebraska Income Tax Liability
Federal Adjusted Gross Income
number of returns	93,561	45,810	17,674	2,752	1,495	1,625	850	773	185	125	45	11	25	9	164,940
amount	(532,016)	215,432	248,372	61,210	40,753	55,888	37,850	46,101	15,744	16,646	13,949	7,103	57,397	109,496	393,925
Adjustments Decreasing AGI
number of returns	3,192	2,346	2,749	858	551	703	405	493	145	112	43	11	25	9	11,642
amount	268,526	7,555	15,739	8,543	7,510	9,843	4,702	7,506	3,113	6,874	9,447	6,520	40,103	103,697	499,678
Adjustments Increasing AGI
number of returns	3,605	794	448	92	69	80	52	70	24	44	31	6	19	8	5,342
amount	322,768	6,134	3,038	554	440	438	258	636	198	282	1,582	271	7,464	3,536	347,600
Other Credits
number of returns	3	199	920	840	643	898	567	509	122	61	12	*	5	*	4,783
amount	1	9	180	288	328	689	637	875	359	289	154	*	17	*	3,976
Child Care Credit - Non-Refundable
number of returns	0	0	0	0	5	30	31	23	10	*	*	0	0	0	104
amount	0	0	0	0	0	3	4	2	1	*	*	0	0	0	11
Child Care Credit - Refundable
number of returns	1,672	799	1,336	164	81	0	0	0	0	0	0	0	0	0	4,052
amount	663	306	572	67	18	0	0	0	0	0	0	0	0	0	1,626
3800N Credit
number of returns	3	*	0	*	*	*	0	6	5	10	9	3	14	*	56
amount	111	*	0	*	*	*	0	20	16	49	182	93	1,224	*	1,923
Part B - Schedule I : Adjustments Decreasing AGI:
U S Government Obligations
number of returns	431	1,207	1,012	202	160	165	83	127	30	38	20	3	15	4	3,497
amount	712	1,480	3,665	1,238	1,194	1,629	928	2,440	805	2,087	2,483	20	449	2	19,131
Taxable Tier I & Tier II Benefits
number of returns	22	200	763	349	247	269	88	67	5	*	0	0	0	*	2,016
amount	126	979	7,546	5,418	4,576	6,024	2,439	2,188	171	*	0	0	0	*	29,599
Special Capital Gains Election
number of returns	*	5	11	5	3	6	*	5	3	8	9	3	7	4	72
amount	*	31	77	48	71	167	*	181	316	820	2,432	1,566	13,956	51,344	71,019
Self-Employment Health Insurance
number of returns	425	378	522	146	47	47	22	18	13	22	8	3	*	*	1,658
amount	485	307	664	220	58	68	41	32	23	45	21	4	*	*	1,981
College Savings Plan
number of returns	10	13	9	5	*	8	3	5	4	3	0	0	0	0	61
amount	10	12	8	3	*	8	3	5	4	3	0	0	0	0	56
Other Adjustments /1/
number of returns	2,359	328	188	59	52	48	34	36	24	29	17	8	13	4	3,199
amount	259,625	4,318	3,079	1,313	1,296	1,480	1,052	2,023	1,586	3,349	3,635	4,834	21,822	43,561	352,972
Part A - Schedule I : Adjustments Increasing AGI:
Bonus Depreciation Add-Back
number of returns	593	151	118	26	14	21	14	26	9	20	17	3	10	3	1,025
amount	8,284	631	402	59	32	44	31	36	33	125	375	41	767	1,245	12,105
Nebraska AGI**
number of returns	423	45,652	17,569	2,689	1,454	1,600	841	758	178	114	36	9	23	9	71,355
amount	4,403	214,475	235,968	53,289	33,737	46,633	33,413	39,420	13,194	10,755	7,170	2,429	24,872	9,335	729,093
$/return	10,409	4,698	13,431	19,817	23,203	29,146	39,730	52,005	74,124	94,342	199,167	269,889	1,081,391	1,037,222	10,218
combined for disclosure purposes. * returns only where Nebraska AGI is greater than zero. /1/ Mainly s-corporation shareholder's or limited liability company member's income from non-Nebraska sources.

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