Individual Income Tax Data for Returns with No Nebraska Individual Income Tax Liability by Size of Adjusted Gross Income

Table F2: Nebraska Individual Income Tax Data for Returns with No Nebraska Individual Income Tax Liability by Size of Adjusted Gross Income, Tax Year 2003 (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	66,986	102,156	117,249	58,623	52,433	80,443	64,153	109,030	52,434	37,622	7,936	1,320	562	53	751,000
Returns With No Nebraska Income Tax Liability
Federal Adjusted Gross Income
number of returns	66,729	63,569	24,476	4,116	2,082	1,991	1,043	944	249	130	49	13	26	8	165,425
amount	-531,336	298,998	343,402	91,583	56,691	68,619	46,302	56,065	21,089	16,951	14,506	9,133	63,972	157,403	713,376
Ajustments Decreasing AGI
number of returns	3,277	1,986	2,030	702	550	782	486	571	204	109	46	13	26	8	10,790
amount	333,276	9,324	15,591	9,745	8,139	12,788	8,541	11,251	6,858	8,932	14,665	7,465	44,433	140,740	631,747
Ajustments Increasing AGI
number of returns	3,798	909	516	106	71	92	44	60	30	44	34	11	19	8	5,742
amount	395,140	8,250	4,395	1,093	533	520	236	384	314	1,319	4,558	536	3,475	4,894	425,647
Other Credits
number of returns	*	226	905	758	730	920	567	578	129	58	14	4	*	*	4,894
amount	*	10	183	278	385	734	628	967	364	268	113	46	*	*	4,131
Child Care Credit - Non-Refundable
number of returns	0	0	0	0	*	35	39	48	10	*	0	*	0	0	137
amount	0	0	0	0	*	5	5	6	1	*	0	*	0	0	18
Child Care Credit - Refundable
number of returns	671	1,246	1,997	292	125	0	0	0	0	0	0	0	0	0	4,331
amount	366	556	1,208	161	38	0	0	0	0	0	0	0	0	0	2,329
3800N Credit
number of returns	*	*	*	0	0	4	3	4	4	10	11	4	16	3	64
amount	*	*	*	0	0	3	2	8	13	57	212	133	1,309	1,076	3,085
Part B - Schedule I : Adjustments Decreasing AGI:
U S Government Obligations
number of returns	417	1,090	825	204	130	162	76	97	42	38	20	3	6	4	3,114
amount	702	1,354	3,437	1,458	821	1,469	896	1,534	1,222	2,698	1,658	4	27	107	17,386
Taxable Tier I & Tier II Benefits
number of returns	37	178	683	325	258	296	98	66	*	*	0	0	0	0	1,951
amount	271	1,067	7,127	5,252	4,893	6,977	2,791	2,477	*	*	0	0	0	0	31,249
Special Capital Gains Election
number of returns	3	9	7	*	3	*	6	6	4	4	6	3	5	3	62
amount	343	53	62	*	46	*	253	169	215	853	1,529	1,579	13,893	54,298	73,328
College Savings Plan
number of returns	15	12	12	6	5	6	*	7	0	3	0	0	*	0	69
amount	13	10	10	5	4	6	*	6	0	3	0	0	*	0	60
Other Adjustments /1/
number of returns	2,735	444	255	89	89	139	127	122	62	39	24	9	14	4	4,152
amount	323,079	6,554	4,398	2,756	2,035	3,675	4,149	5,865	4,478	4,854	11,219	5,757	24,458	86,191	489,469
Part A - Schedule I : Adjustments Increasing AGI:
Bonus Depreciation Add-Back
number of returns	429	139	117	25	17	24	12	5	8	8	15	6	11	8	824
amount	7,544	517	416	100	55	68	113	36	82	50	3,821	199	1,155	3,471	17,627
Enhanced Section 179 Deduction Add-Back
number of returns	79	19	10	5	*	0	0	*	*	7	*	*	4	0	132
amount	1,513	223	123	33	*	0	0	*	*	121	*	*	141	0	2,376
Nebraska AGI**
number of returns	424	63,428	24,360	4,050	2,047	1,959	1,024	921	239	115	40	11	23	7	98,648
amount	8,923	298,392	332,414	83,576	49,169	56,412	38,089	45,722	14,923	10,237	7,738	4,106	25,975	22,518	998,195
$/return	21,045	4,704	13,646	20,636	24,020	28,796	37,196	49,644	62,439	89,017	193,450	373,273	1,129,348	3,216,857	10,119
*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.