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Table F3: Nebraska Individual Income Tax Data for Returns with Economic Incentive Provisions by Size of Adjusted Gross Income for Tax Year 2002.
(Money amounts are in thousands of dollars, except where indicated) - Resident Returns
(Returns which either use 3800N Credits or the Special Capital Gains Provision or both)
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| 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 | 21 | 132 | 129 | 146 | 161 | 114 | 164 | 128 | 247 | 227 | 87 | 108 | 21 | 1,691 |
| amount | (17,256) | 154 | 2,107 | 2,932 | 3,979 | 5,531 | 5,170 | 10,158 | 11,166 | 34,804 | 71,233 | 59,070 | 228,471 | 321,736 | 739,255 |
| Nebraska Income Tax Liability after Credits |
| number of returns | * | * | 51 | 27 | 24 | 53 | 62 | 124 | 118 | 228 | 209 | 81 | 87 | 15 | 1,088 |
| amount | * | * | 6 | 4 | 9 | 21 | 34 | 154 | 297 | 1,047 | 1,979 | 1,357 | 3,061 | 3,257 | 11,228 |
| Adjustments Decreasing AGI (Part B - Schedule I) |
| number of returns | 4 | 8 | 24 | 12 | 15 | 23 | 39 | 110 | 123 | 244 | 224 | 86 | 108 | 21 | 1,041 |
| amount | 3,833 | 37 | 156 | 92 | 142 | 264 | 315 | 1,345 | 1,863 | 8,660 | 31,766 | 34,369 | 150,294 | 252,369 | 485,506 |
| Adjustments Increasing AGI (Part A - Schedule I) |
| number of returns | 5 | * | 3 | * | * | 4 | 7 | 20 | 17 | 55 | 76 | 40 | 65 | 20 | 316 |
| amount | 23,446 | * | 5 | * | * | 14 | 26 | 299 | 119 | 116 | 1,768 | 821 | 6,756 | 16,638 | 50,020 |
| Other Credits |
| number of returns | 0 | 0 | 15 | 10 | 8 | 16 | 12 | 16 | 6 | 18 | 25 | 14 | 20 | 9 | 169 |
| amount | 0 | 0 | 1 | 1 | 2 | 3 | 4 | 8 | 1 | 19 | 36 | 67 | 219 | 69 | 431 |
| Child Care Credit - Non-Refundable |
| number of returns | 0 | 0 | 0 | 0 | 0 | 5 | 11 | 18 | 14 | 33 | 7 | 0 | 0 | 0 | 88 |
| amount | 0 | 0 | 0 | 0 | 0 | 1 | 2 | 2 | 1 | 4 | 1 | 0 | 0 | 0 | 10 |
| Child Care Credit - Refundable |
| 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 |
| 3800N Credit |
| number of returns | 5 | * | 0 | * | * | 5 | * | 18 | 18 | 38 | 38 | 16 | 28 | 6 | 178 |
| amount | 117 | * | 0 | * | * | 2 | * | 26 | 26 | 81 | 270 | 161 | 1,569 | 361 | 2,615 |
| Part B - Schedule I: Adjustments Decreasing AGI |
| U S
Government Obligations |
| number of returns | * | * | 4 | 0 | * | 6 | 7 | 12 | 23 | 53 | 46 | 27 | 49 | 16 | 248 |
| amount | * | * | 6 | 0 | * | 1 | 33 | 28 | 41 | 107 | 146 | 177 | 791 | 4,881 | 6,229 |
| Taxable Tier I
& Tier II Benefits |
| number of returns | 0 | 0 | * | * | 0 | 0 | * | * | * | 0 | * | 0 | 0 | * | 10 |
| amount | 0 | 0 | * | * | 0 | 0 | * | * | * | 0 | * | 0 | 0 | * | 146 |
| Special Capital Gains Election |
| number of returns | * | * | 24 | 10 | 10 | 21 | 25 | 79 | 102 | 201 | 186 | 72 | 80 | 15 | 833 |
| amount | * | * | 132 | 81 | 112 | 256 | 244 | 781 | 1,444 | 7,080 | 25,993 | 31,148 | 124,492 | 189,523 | 381,325 |
| Self-Employment Health Insurance |
| number of returns | 0 | 0 | 0 | * | 0 | * | 0 | 3 | 6 | 29 | 14 | 7 | 9 | * | 73 |
| amount | 0 | 0 | 0 | * | 0 | * | 0 | 9 | 12 | 37 | 24 | 15 | 18 | * | 122 |
| College Savings Plan |
| number of returns | 0 | 0 | 0 | 0 | 0 | 0 | 0 | * | 3 | 12 | 9 | 5 | 5 | * | 37 |
| amount | 0 | 0 | 0 | 0 | 0 | 0 | 0 | * | 3 | 12 | 9 | 5 | 5 | * | 36 |
| Other Adjustments /1/ |
| number of returns | 3 | * | 0 | 0 | * | 0 | * | 6 | 7 | 24 | 28 | 10 | 17 | 10 | 108 |
| amount | 3,792 | * | 0 | 0 | * | 0 | * | 301 | 269 | 1,195 | 4,124 | 1,914 | 19,958 | 53,824 | 85,404 |
| Part A - Schedule I: Adjustments Increasing AGI |
| Bonus Depreciation Add-Back |
| number of returns | 5 | 0 | 0 | 0 | * | * | * | 10 | 10 | 24 | 39 | 12 | 21 | 9 | 135 |
| amount | 72 | 0 | 0 | 0 | * | * | * | 19 | 77 | 51 | 420 | 163 | 2,337 | 1,252 | 4,412 |
| Nebraska AGI |
| number of returns** | 3 | 21 | 131 | 129 | 145 | 160 | 114 | 164 | 127 | 246 | 225 | 87 | 106 | 21 | 1,679 |
| amount | 2,531 | 117 | 1,958 | 2,844 | 3,850 | 5,300 | 4,882 | 9,112 | 9,510 | 26,454 | 41,456 | 25,522 | 85,048 | 86,005 | 304,588 |
| $/return | 843,667 | 5,571 | 14,947 | 22,047 | 26,552 | 33,125 | 42,825 | 55,561 | 74,882 | 107,537 | 184,249 | 293,356 | 802,340 | 4,095,476 | 181,410 |
| Average Rate, % | 0.04 | 0.00 | 0.31 | 0.14 | 0.23 | 0.40 | 0.70 | 1.69 | 3.12 | 3.96 | 4.77 | 5.32 | 3.60 | 3.79 | 3.69 |
*suppressed for disclosure purposes.
** returns only where Nebraska AGI is greater than zero.
/1/ Mainly s-corporation shareholders' or limited liability company members' income from non-Nebraska sources.
Average rate is as percent of Nebraska Adjusted Gross Income
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