TABLE: F3

Nebraska Individual Income Tax Data for Returns with Economic Incentive Provisions by Size of Adjusted Gross Income for Tax Year 2004.
(Money amounts are in thousands of dollars, except where indicated)

Horizontal Rule

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
11
30
116
137
96
105
115
168
156
318
259
83
111
39
1,744
amount
-8,395
256
1,882
3,086
2,619
3,608
5,163
10,542
13,640
44,258
80,242
58,974
245,183
557,796
1,018,854
Nebraska Income Tax Liability after Credits
number of returns
*
*
51
33
28
49
74
131
138
306
238
77
91
30
1,257
amount
*
*
8
7
6
24
56
183
366
1,553
2,979
1,945
4,132
7,646
18,914
Ajustments Decreasing AGI (Part B - Schedule I)
number of returns
8
7
13
10
20
34
39
106
142
308
255
83
110
38
1,173
amount
2,186
25
89
80
225
200
458
1,642
1,931
8,722
27,919
28,114
204,967
415,582
692,141
Ajustments Increasing AGI (Part A - Schedule I)
number of returns
9
*
7
*
*
5
9
21
31
66
103
46
75
31
409
amount
15,177
*
7
*
*
20
136
353
271
1,479
1,698
2,175
8,282
15,345
44,970
Other Credits
number of returns
0
*
*
3
3
3
14
14
12
16
26
13
22
16
145
amount
0
*
*
0
1
2
7
7
7
16
35
53
231
61
418
Child Care Credit - Non-Refundable
number of returns
0
0
0
0
0
7
11
15
14
38
11
3
0
0
99
amount
0
0
0
0
0
1
2
2
1
3
1
0
0
0
10
Child Care Credit - Refundable
number of returns
0
0
*
0
*
0
0
0
0
0
0
0
0
0
5
amount
0
0
*
0
*
0
0
0
0
0
0
0
0
0
2
3800N Credit
number of returns
5
*
4
*
*
*
4
15
21
30
36
13
30
14
179
amount
190
*
0
*
*
*
5
29
35
119
225
232
1,721
2,053
4,612
Part B - Schedule I: Adjustments Decreasing AGI
U S Goverment Obligations
number of returns
5
*
*
0
3
8
7
13
19
48
50
23
47
24
251
amount
1,050
*
*
0
4
5
21
47
12
114
82
136
977
645
3,096
Taxable Tier I @ Tier II Benefits
number of returns
0
0
0
0
*
*
*
*
*
0
*
0
0
*
8
amount
0
0
0
0
*
*
*
*
*
0
*
0
0
*
147
Special Capital Gains Election
number of returns
5
6
10
9
15
30
33
88
117
281
221
70
82
25
992
amount
140
20
42
63
218
153
412
983
1,384
7,366
23,484
23,074
110,240
304,133
471,712
College Savings Plan
number of returns
0
0
0
0
0
*
0
*
10
23
22
6
9
*
73
amount
0
0
0
0
0
*
0
*
8
21
22
6
9
*
68
Other Adjustments /1/
number of returns
4
*
4
*
0
*
*
8
11
17
36
10
25
17
137
amount
978
*
44
*
0
*
*
493
442
1,051
3,321
3,753
86,306
102,266
198,692
Part A - Schedule I: Adjustments Increasing AGI
Bonus Depreciation Add-Back
number of returns
6
0
3
*
*
0
4
13
12
24
44
15
39
17
179
amount
614
0
1
*
*
0
12
228
45
613
595
545
5,033
5,893
13,579
Enhanced Section 179 Add-Back
number of returns
0
0
*
0
0
0
*
*
3
3
9
5
8
3
35
amount
0
0
*
0
0
0
*
*
19
60
322
265
165
60
1,081
Nebraska AGI
number of returns**
6
30
116
137
95
105
113
168
156
318
255
83
108
39
1,729
amount
5,463
233
1,799
3,020
2,406
3,428
4,844
9,253
11,980
37,015
54,522
33,035
99,113
157,560
423,669
$/return
910,500
7,767
15,509
22,044
25,326
32,648
42,867
55,077
76,795
116,399
213,812
398,012
917,713
4,040,000
245,037
Average Rate, %
0.16
0.00
0.44
0.23
0.25
0.70
1.16
1.98
3.06
4.20
5.46
5.89
4.17
4.85
4.46
*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
Horizontal Rule

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