Table F3 - Returns with No 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
59,463
98,631
113,843
56,781
51,620
81,698
63,857
113,651
61,027
47,641
9,989
1,819
792
67
760,879
amount
-598,464
548,412
1,710,399
1,275,968
1,417,936
2,839,431
2,865,488
6,987,383
5,242,494
6,162,253
2,875,899
1,235,944
1,404,939
849,819
34,817,903
Nebraska Income Tax Liability after Credits (a)
number of returns
372
34,946
87,105
52,282
49,106
79,225
62,632
112,433
60,692
47,496
9,950
1,810
778
64
598,891
amount
824
1,878
18,089
19,976
27,318
65,615
76,703
222,191
203,941
288,661
168,935
73,979
77,242
33,088
1,278,438
Ajustments Decreasing AGI (Part B - Schedule I)
number of returns
4,059
3,103
6,669
5,042
6,306
15,764
17,848
44,266
32,721
29,785
5,570
1,261
654
62
173,110
amount
432,527
11,615
20,977
13,783
16,040
32,419
34,312
83,913
62,287
80,751
75,872
76,728
180,984
305,562
1,427,769
Ajustments Increasing AGI (Part A - Schedule I)
number of returns
4,282
1,268
1,948
1,070
1,151
2,246
2,249
4,878
3,509
4,979
2,714
841
503
50
31,688
amount
486,007
13,782
16,967
8,525
10,619
19,206
19,588
42,977
35,020
54,238
47,452
20,756
29,944
55,572
860,652
Other Credits
number of returns
13
1,036
2,623
1,698
1,910
3,563
3,103
6,629
3,932
4,120
1,492
352
215
20
30,706
amount
34
34
343
388
604
1,609
1,733
5,040
3,929
5,963
5,530
2,328
3,037
760
31,331
Child Care Credit - Non-Refundable
number of returns
3
0
0
0
597
5,234
5,751
14,741
8,881
6,036
794
81
24
0
42,142
amount
1
0
0
0
79
647
651
1,773
1,022
652
82
11
3
0
4,921
Child Care Credit - Refundable
number of returns
686
1,304
4,540
3,388
2,527
0
0
0
0
0
0
0
0
0
12,445
amount
443
615
2,875
2,040
748
0
0
0
0
0
0
0
0
0
6,721
3800N Credit
number of returns
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
amount
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Part B - Schedule I : Adjustments Decreasing AGI:
U S Goverment Obligations
number of returns
418
1,990
3,366
1,870
1,859
3,661
3,439
7,693
5,138
5,319
1,793
487
310
40
37,383
amount
997
1,430
4,524
2,524
2,882
5,962
6,460
15,529
12,103
18,180
12,434
6,716
10,269
48,870
148,880
Taxable Tier I & Tier II Benefits
number of returns
41
149
747
460
402
645
476
791
405
245
34
3
3
0
4,401
amount
353
849
6,548
5,735
5,573
10,835
8,936
19,731
9,946
5,671
639
50
97
0
74,964
Special Capital Gains Election
number of returns
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
amount
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
College Savings Plan
number of returns
21
24
58
73
112
324
425
2,024
2,381
3,077
894
131
60
6
9,610
amount
19
19
43
50
79
245
319
1,601
2,053
2,853
873
129
60
6
8,348
Other Adjustments /1/
number of returns
3,453
653
604
275
284
467
438
860
566
900
635
301
232
36
9,704
amount
418,571
9,037
8,432
4,518
5,266
8,908
9,019
22,340
17,067
29,492
50,503
63,305
161,002
253,857
1,061,316
Part A - Schedule I : Adjustments Increasing AGI:
Bonus Depreciation Add-Back
number of returns
17
4
21
10
16
20
29
53
58
127
107
48
43
6
559
amount
125
4
78
24
47
96
114
282
408
670
711
568
1,210
1,321
5,657
Enhanced Section 179 Deduction Add-Back
number of returns
165
110
279
181
258
529
542
1,035
844
1,166
794
308
206
12
6,429
amount
4,497
2,467
5,813
3,758
5,832
11,318
11,919
25,460
22,095
32,187
22,570
8,892
6,714
545
164,067
Nebraska AGI
number of returns(b)
627
98,493
113,697
56,718
51,561
81,643
63,832
113,624
61,010
47,631
9,981
1,811
787
67
701,482
amount
15,227
551,490
1,707,201
1,270,813
1,412,698
2,827,671
2,850,949
6,947,697
5,215,467
6,138,084
2,848,316
1,182,151
1,257,228
599,829
34,824,819
$/return
24,285
5,599
15,015
22,406
27,399
34,635
44,663
61,146
85,485
128,867
285,374
652,761
1,597,494
8,952,672
49,645
Average Rate %
5.41
0.34
1.06
1.57
1.93
2.32
2.69
3.20
3.91
4.70
5.93
6.26
6.14
5.52
3.67
*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
Back to Contents | Research Reports | Home