Table F2 - Returns with No Nebraska Individual Income Tax Liability

Individual Income Tax Data by Size of Adjusted Gross Income
Tax Year 2005

Horizontal Rule

Size of Adjusted Gross Income (1000'$)

Item
<0-0
>0-5
>5-10
>10-15
>15-20
>20-25
>25-30
>30-40
>40-50
>50-75
>75-100
>100-200
>200-500
>500
all
Number of Returns Filed
number of returns
59,470
98,643
113,967
56,914
51,718
81,813
63,934
113,809
61,156
47,946
10,234
1,913
897
105
762,519
Returns With No Nebraska Income Tax Liability(a)
Federal Adjusted Gross Income
number of returns
59,097
63,694
26,809
4,595
2,590
2,539
1,257
1,247
342
168
57
16
37
16
162,464
amount
-583,083
308,091
381,857
102,267
70,600
87,132
56,020
74,235
28,918
20,942
16,432
10,480
73,266
479,456
1,126,614
Ajustments Decreasing AGI
number of returns
3,949
1,659
1,695
692
568
816
577
700
256
139
48
15
35
16
11,165
amount
426,808
10,106
15,088
9,200
8,835
15,914
12,540
18,291
10,506
11,042
10,086
11,492
111,790
469,087
1,140,785
Ajustments Increasing AGI
number of returns
4,081
804
394
102
55
73
45
50
20
17
26
9
23
16
5,715
amount
449,549
8,758
4,566
1,346
703
553
980
670
1,010
384
698
958
6,587
45,679
522,441
Other Credits
number of returns
*
213
856
671
726
1,169
608
681
180
70
15
*
12
3
5,208
amount
*
9
168
234
365
916
673
1,170
530
300
153
*
256
114
4,934
Child Care Credit - Non-Refundable
number of returns
0
0
0
0
5
32
41
40
13
4
0
0
0
0
135
amount
0
0
0
0
0
4
4
5
1
0
0
0
0
0
14
Child Care Credit - Refundable
number of returns
682
1,295
2,137
337
165
0
0
0
0
0
0
0
0
0
4,616
amount
442
610
1,344
201
51
0
0
0
0
0
0
0
0
0
2,648
3800N Credit
number of returns
*
0
0
*
3
*
*
*
*
16
14
4
18
9
73
amount
*
0
0
*
3
*
*
*
*
79
167
57
911
1,577
2,929
Part B - Schedule I : Adjustments Decreasing AGI:
U S Goverment Obligations
number of returns
398
792
613
201
114
139
92
110
46
39
15
4
13
10
2,586
amount
949
1,034
2,642
1,130
828
1,188
979
1,622
1,291
1,888
2,841
508
1,706
947
19,552
Taxable Tier I @ Tier II Benefits
number of returns
41
139
588
317
237
330
159
130
16
3
0
0
0
0
1,960
amount
353
834
6,080
5,090
4,597
8,023
4,702
5,339
695
208
0
0
0
0
35,921
Special Capital Gains Election
number of returns
5
*
6
4
*
*
3
3
*
4
4
3
5
6
48
amount
673
*
51
60
*
*
71
166
*
443
1,377
2,147
6,039
335,502
346,615
College Savings Plan
number of returns
20
11
9
7
6
10
6
6
5
4
0
*
3
*
89
amount
18
9
8
4
5
9
4
4
5
4
0
*
3
*
75
Other Adjustments /1/
number of returns
3,381
557
317
124
131
196
163
201
99
61
23
10
28
12
5,303
amount
412,461
7,994
5,699
2,659
3,030
6,153
5,763
10,312
7,742
8,331
5,461
8,789
101,873
131,582
717,849
Part A - Schedule I : Adjustments Increasing AGI:
Bonus Depreciation Add-Back
number of returns
15
*
4
*
0
*
*
0
4
*
*
*
*
3
36
amount
128
*
-1
*
0
*
*
0
11
*
*
*
*
990
1,173
Enhanced Section 179 Deduction Add-Back
number of returns
114
21
10
3
3
3
3
3
*
*
5
3
10
*
182
amount
2,334
222
81
18
55
19
14
52
*
*
108
86
368
*
3,529
Nebraska AGI(b)
number of returns
471
63,558
26,663
4,532
2,531
2,484
1,233
1,219
327
158
47
6
31
16
103,276
amount
4,931
307,623
372,146
94,516
62,651
73,224
44,616
57,872
19,659
12,628
8,122
2,216
23,382
56,048
1,139,635
$/return
10,469
4,840
13,957
20,855
24,753
29,478
36,185
47,475
60,119
79,924
172,809
369,333
754,258
3,503,000
11,035
*combined for disclosure purposes.
(a) Individual Income Tax Liability defined as Net of Non-Refundable Credits.
(b) 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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