Individual Income Tax Data for Returns with Economic Incentive Provisions

Table F3: Nebraska Individual Income Tax Data for Returns with Economic Incentive Provisions by Size of Adjusted Gross Income, Tax Year 2003 (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)
	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	11	117	137	132	134	112	147	119	220	167	69	86	16	1,473
amount	-8,400	68	1,871	3,120	3,598	4,619	5,027	9,093	10,359	31,157	49,938	46,377	180,050	278,859	615,737
Nebraska Income Tax Liability after Credits
number of returns	0	0	44	33	28	48	53	108	103	206	150	62	65	10	910
amount	0	0	6	8	8	18	33	145	256	1,108	1,858	1,716	3,740	2,226	11,122
Ajustments Decreasing AGI (Part B - Schedule I)
number of returns	6	10	19	8	10	35	28	99	104	212	163	69	86	16	865
amount	1,951	54	129	26	69	283	432	1,468	1,431	5,325	18,582	15,839	94,311	203,964	343,863
Ajustments Increasing AGI (Part A - Schedule I)
number of returns	6	*	4	*	0	4	7	8	27	63	73	42	69	15	321
amount	15,896	*	27	*	0	7	153	565	561	281	6,109	1,795	6,722	8,843	40,961
Other Credits
number of returns	0	0	8	4	6	11	12	19	8	20	27	10	22	6	153
amount	0	0	1	0	1	1	6	14	6	13	50	24	84	294	493
Child Care Credit - Non-Refundable
number of returns	0	0	0	0	*	5	14	15	10	25	10	3	*	0	85
amount	0	0	0	0	*	1	2	2	1	2	1	1	*	0	10
Child Care Credit - Refundable
number of returns	*	0	*	*	*	0	0	0	0	0	0	0	0	0	5
amount	*	0	*	*	*	0	0	0	0	0	0	0	0	0	5
3800N Credit
number of returns	3	*	3	*	0	5	6	12	19	40	31	22	36	8	187
amount	273	*	0	*	0	4	3	14	38	102	291	299	1,914	1,639	4,577
Part B - Schedule I: Adjustments Decreasing AGI
U S Government Obligations
number of returns	3	3	3	*	*	4	3	12	12	40	35	25	26	8	176
amount	60	0	15	*	*	9	3	13	28	91	115	145	613	1,321	2,418
Taxable Tier I & Tier II Benefits
number of returns	*	0	*	0	0	*	*	*	*	*	*	0	0	0	10
amount	*	0	*	0	0	*	*	*	*	*	*	0	0	0	200
Special Capital Gains Election
number of returns	3	9	15	7	6	25	18	74	78	174	135	47	51	8	650
amount	343	53	102	24	62	248	355	814	1,166	4,481	12,390	13,299	63,209	154,042	250,591
College Savings Plan
number of returns	0	0	0	0	0	*	*	6	3	16	7	3	4	0	41
amount	0	0	0	0	0	*	*	5	3	15	7	3	4	0	38
Other Adjustments /1/
number of returns	3	*	*	0	0	0	*	3	3	17	24	13	21	7	96
amount	1,466	*	*	0	0	0	*	516	117	410	5,581	2,094	20,538	48,301	79,042
Part A - Schedule I: Adjustments Increasing AGI
Bonus Depreciation Add-Back
number of returns	4	0	0	*	0	*	*	4	9	22	35	21	28	13	140
amount	205	0	0	*	0	*	*	557	253	54	4,977	940	1,866	3,705	12,560
Enhanced Section 179 Add-Back
number of returns	0	0	0	0	0	0	0	0	4	8	3	8	*	*	36
amount	0	0	0	0	0	0	0	0	119	121	87	291	*	*	1,114
Nebraska AGI
number of returns**	3	7	117	137	132	134	110	146	119	218	166	68	85	15	1,457
amount	6,173	18	1,769	3,094	3,529	4,343	4,806	8,192	9,489	26,446	37,501	32,376	93,338	84,699	315,774
$/return	2,057,667	2,571	15,120	22,584	26,735	32,410	43,691	56,110	79,739	121,312	225,910	476,118	1,098,094	5,646,600	216,729
Average Rate, %	0.00	0.00	0.34	0.26	0.23	0.41	0.69	1.77	2.70	4.19	4.95	5.30	4.01	2.63	3.52
*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