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 2004.
(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	62,234	101,182	114,944	57,818	51,224	80,288	64,098	110,954	57,368	42,995	9,157	1,568	775	97	754,702
Returns With No Nebraska Income Tax Liability
Federal Adjusted Gross Income
number of returns	61,845	64,759	25,375	4,430	2,216	2,109	1,147	1,105	305	152	56	15	30	10	163,554
amount	-595,390	306,900	357,879	98,690	60,401	72,364	51,112	65,638	26,022	19,400	16,749	10,799	65,488	110,988	667,039
Ajustments Decreasing AGI
number of returns	3,248	1,740	1,872	718	587	777	558	658	235	125	48	14	30	10	10,620
amount	349,875	9,309	14,766	10,126	9,106	13,904	10,514	15,572	8,923	10,358	11,941	8,636	94,954	96,611	664,593
Ajustments Increasing AGI
number of returns	3,599	863	453	91	56	93	50	64	28	28	29	9	25	9	5,397
amount	405,790	8,120	4,422	1,724	606	673	427	672	156	1,556	1,356	729	5,375	8,976	440,582
Other Credits
number of returns	0	195	904	679	666	941	599	606	154	62	18	7	8	4	4,843
amount	0	10	185	242	340	747	686	1,027	471	284	166	134	380	177	4,848
Child Care Credit - Non-Refundable
number of returns	0	0	0	0	*	27	32	39	10	4	*	0	*	0	116
amount	0	0	0	0	*	3	4	5	1	0	*	0	*	0	13
Child Care Credit - Refundable
number of returns	504	1,359	2,185	296	152	0	0	0	0	0	0	0	0	0	4,496
amount	289	606	1,360	179	47	0	0	0	0	0	0	0	0	0	2,481
3800N Credit
number of returns	5	*	0	*	*	*	*	6	9	6	12	4	13	8	70
amount	190	*	0	*	*	*	*	27	29	87	112	164	1,126	970	2,710
Part B - Schedule I : Adjustments Decreasing AGI:
U S Goverment Obligations
number of returns	442	909	764	197	122	134	81	124	48	26	11	4	9	6	2,877
amount	2,284	1,137	3,400	1,149	831	1,106	794	1,897	1,447	1,703	1,597	9	337	38	17,730
Taxable Tier I @ Tier II Benefits
number of returns	28	166	651	313	262	284	132	109	11	*	*	0	0	0	1,959
amount	167	1,098	6,823	5,233	5,107	6,711	3,783	4,250	431	*	*	0	0	0	33,642
Special Capital Gains Election
number of returns	4	4	*	*	4	4	6	3	*	3	8	*	8	*	51
amount	132	15	*	*	80	55	213	70	*	284	2,679	*	16,664	*	36,337
College Savings Plan
number of returns	18	7	10	4	5	4	*	7	4	3	*	*	0	0	67
amount	16	5	10	4	5	4	*	6	4	3	*	*	0	0	60
Other Adjustments /1/
number of returns	2,704	459	232	109	107	185	148	178	83	60	29	8	16	8	4,326
amount	335,812	6,690	3,988	3,327	2,529	5,329	5,088	8,336	5,801	6,929	7,187	6,628	75,281	73,429	546,355
Part A - Schedule I : Adjustments Increasing AGI:
Bonus Depreciation Add-Back
number of returns	450	131	87	15	11	28	15	22	11	10	12	6	15	7	820
amount	10,640	489	393	14	25	73	122	266	23	460	397	214	4,103	3,607	20,827
Enhanced Section 179 Deduction Add-Back
number of returns	92	12	15	4	*	*	4	*	*	*	3	0	4	0	143
amount	2,178	160	126	29	*	*	19	*	*	*	10	0	41	0	2,744
Nebraska AGI**
number of returns	428	64,632	25,266	4,351	2,162	2,068	1,132	1,082	289	140	46	12	25	10	101,643
amount	8,727	306,471	347,941	90,714	51,979	59,381	41,052	50,842	17,779	11,579	7,651	5,257	27,506	23,354	1,050,233
$/return	20,390	4,742	13,771	20,849	24,042	28,714	36,265	46,989	61,519	82,707	166,326	438,083	1,100,240	2,335,400	10,333
*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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