Table F4

Table F4: 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 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	93,793	87,093	114,078	59,698	52,220	80,223	63,749	108,646	49,079	33,759	7,343	1,148	430	24	751,283
amount	(539,705)	500,538	1,727,745	1,341,697	1,432,728	2,789,132	2,857,267	6,651,806	4,198,066	4,360,402	2,107,233	769,947	755,269	423,074	29,375,201
Nebraska Income Tax Liability after Credits
number of returns	236	41,297	96,485	57,048	50,847	78,706	62,951	107,913	48,904	33,653	7,316	1,143	426	21	586,946
amount	634	2,121	19,648	21,537	27,867	63,197	73,755	206,149	158,915	199,418	119,966	44,146	40,534	11,349	989,236
Adjustments Decreasing AGI (Part B - Schedule I)
number of returns	3,271	4,335	11,221	7,949	9,169	20,002	21,639	50,179	29,460	23,085	5,315	928	386	24	186,963
amount	271,567	8,815	22,929	15,189	16,301	30,499	30,638	70,058	43,523	60,035	63,948	53,673	97,885	189,265	974,327
Adjustments Increasing AGI (Part A - Schedule I)
number of returns	3,743	1,466	2,805	1,769	1,778	3,341	3,210	6,466	3,737	4,639	2,363	621	290	20	36,248
amount	333,360	10,278	11,574	6,905	6,094	11,428	12,012	24,999	14,344	26,548	25,423	13,933	21,570	73,980	592,448
Other Credits
number of returns	4	1,089	2,809	2,031	1,815	3,391	3,017	5,995	3,272	2,843	1,075	262	110	6	27,719
amount	11	37	359	463	548	1,342	1,610	4,114	3,072	3,990	3,344	1,736	1,413	484	22,525
Child Care Credit - Non-Refundable
number of returns	0	0	0	0	570	5,481	6,637	14,296	6,321	3,431	413	38	10	0	37,197
amount	0	0	0	0	51	505	664	1,547	678	357	44	4	1	0	3,851
Child Care Credit - Refundable
number of returns	1,674	809	4,239	3,409	2,532	0	0	0	0	0	0	0	0	0	12,663
amount	664	309	1,817	1,338	462	0	0	0	0	0	0	0	0	0	4,590
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	455	2,724	4,590	2,384	2,287	4,234	4,043	8,063	4,609	4,276	1,458	333	178	18	39,652
amount	1,138	2,044	6,137	3,360	3,754	7,237	7,528	17,860	10,529	16,004	15,877	7,878	9,176	74,196	182,718
Taxable Tier I & Tier II Benefits
number of returns	23	204	1,005	519	422	673	453	732	273	125	18	4	0	0	4,451
amount	146	988	8,184	6,134	5,628	9,431	7,397	14,203	5,803	2,537	234	67	0	0	60,752
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	435	591	2,462	1,768	1,717	3,023	2,526	4,048	2,063	2,798	1,397	297	132	8	23,265
amount	496	420	2,106	1,840	1,829	3,290	2,920	5,098	2,912	4,622	2,670	616	298	12	29,130
College Savings Plan
number of returns	10	28	53	71	95	272	355	1,683	1,488	1,753	515	78	23	3	6,427
amount	10	26	42	52	74	217	277	1,376	1,296	1,651	507	78	23	3	5,631
Other Adjustments /1/
number of returns	2,400	397	378	154	170	204	188	376	280	508	446	188	126	10	5,825
amount	262,048	4,772	4,417	1,887	2,196	2,701	2,684	4,782	4,229	13,158	30,811	39,843	78,788	108,701	561,018
Part A - Schedule I: Adjustments Increasing AGI
Bonus Depreciation Add-Back
number of returns	646	358	901	680	735	1,382	1,306	2,604	1,438	1,787	1,093	345	180	6	13,461
amount	9,447	2,040	3,592	2,544	2,427	4,611	4,282	9,041	5,423	10,424	10,718	6,393	9,346	436	80,723
Nebraska AGI
number of returns**	536	86,934	113,974	59,635	52,180	80,199	63,740	108,631	49,073	33,748	7,335	1,146	430	24	657,585
amount	11,971	502,477	1,716,686	1,333,481	1,422,569	2,770,191	2,838,648	6,606,935	4,169,163	4,327,615	2,069,648	731,783	678,953	307,789	29,487,909
$/return	22,334	5,780	15,062	22,361	27,263	34,541	44,535	60,820	84,958	128,233	282,161	638,554	1,578,960	12,824,542	44,843
Average Rate, %	5.30	0.42	1.14	1.62	1.96	2.28	2.60	3.12	3.81	4.61	5.80	6.03	5.97	3.69	3.35
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.

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