Table F3 - Returns with Economic Incentive Provisions

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
Federal Adjusted Gross Income
number of returns
7
12
124
133
98
115
77
158
129
305
245
94
105
38
1,640
amount
(13,196)
106
1,974
3,026
2,676
3,954
3,499
9,677
11,290
43,682
75,890
64,045
219,786
732,011
1,158,421
Nebraska Income Tax Liability after Credits (a)
number of returns
*
*
53
37
22
49
45
129
122
282
227
87
82
25
1,164
amount
*
*
6
9
4
24
22
151
298
1,507
2,761
2,157
5,075
10,239
22,258
Ajustments Decreasing AGI (Part B - Schedule I)
number of returns
7
3
16
13
11
24
24
90
122
296
242
93
105
38
1,084
amount
10,844
7
90
121
85
147
262
1,105
1,596
7,672
26,271
26,220
170,592
496,433
741,447
Ajustments Increasing AGI (Part A - Schedule I)
number of returns
4
0
0
*
*
*
6
8
14
56
92
38
62
33
318
amount
16,098
0
0
*
*
*
250
16
68
224
1,695
638
7,718
29,214
55,967
Other Credits
number of returns
0
0
4
3
3
4
10
20
11
27
40
20
21
9
172
amount
0
0
0
1
0
2
5
15
13
26
58
80
145
123
470
Child Care Credit - Non-Refundable
number of returns
0
0
0
0
0
5
12
15
12
36
8
0
0
0
88
amount
0
0
0
0
0
1
2
2
1
3
0
0
0
0
10
Child Care Credit - Refundable
number of returns
*
0
*
5
*
0
0
0
0
0
0
0
0
0
8
amount
*
0
*
2
*
0
0
0
0
0
0
0
0
0
5
3800N Credit
number of returns
*
0
*
*
3
*
4
3
11
37
26
9
27
17
144
amount
*
0
*
*
3
*
6
6
17
120
189
154
1,500
2,911
5,069
Part B - Schedule I : Adjustments Decreasing AGI:
U S Goverment Obligations
number of returns
*
0
3
*
0
3
*
12
22
59
61
34
48
21
268
amount
*
0
2
*
0
4
*
19
22
117
162
232
616
2,820
3,997
Taxable Tier I & Tier II Benefits
number of returns
0
0
0
0
0
0
*
3
*
*
*
0
0
0
8
amount
0
0
0
0
0
0
*
49
*
*
*
0
0
0
140
Special Capital Gains Election
number of returns
5
*
*
11
6
20
17
76
102
260
217
85
78
24
918
amount
673
*
*
121
79
137
239
1,011
1,415
6,744
22,225
23,304
77,881
414,632
548,545
College Savings Plan
number of returns
0
0
*
0
0
*
0
*
8
25
21
6
11
3
77
amount
0
0
*
0
0
*
0
*
7
22
20
6
11
3
71
Other Adjustments /1/
number of returns
5
0
*
0
0
*
*
*
4
20
27
6
30
19
118
amount
9,597
0
*
0
0
*
*
*
68
571
3,560
2,130
91,063
77,525
184,525
Part A - Schedule I : Adjustments Increasing AGI:
Bonus Depreciation Add-Back
number of returns
*
0
0
0
0
0
0
*
*
*
4
*
*
3
15
amount
*
0
0
0
0
0
0
*
*
*
11
*
*
826
4,787
Enhanced Section 179 Deduction Add-Back
number of returns
0
0
0
0
*
0
*
*
*
6
7
7
7
5
38
amount
0
0
0
0
*
0
*
*
*
75
113
100
58
180
603
Nebraska AGI
number of returns(b)
*
*
124
133
98
115
77
157
129
305
243
92
103
38
1,628
amount
*
*
1,884
2,905
2,634
3,809
3,487
8,596
9,762
36,234
51,556
38,555
109,093
264,792
536,022
$/return
*
*
15,194
21,842
26,878
33,122
45,286
54,752
75,674
118,800
212,165
419,076
1,059,155
6,968,211
329,252
Average Rate %
0.11
0.00
0.32
0.31
0.15
0.63
0.63
1.76
3.05
4.16
5.36
5.59
4.65
3.87
4.15
*suppressed for disclosure purposes.
(a) Individual Income Tax Liability defined asLiability Net of Non-Refundable Credits.
(b) 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
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