Table F2 - Resident Returns Credits and Adjustments

(Form 1040N, Nebraska Individual Income Tax Return)
Tax Year 2006

Horizontal Rule

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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
18,980
125,809
120,899
57,446
52,215
83,668
64,705
116,553
66,048
55,062
11,600
2,188
1,041
141
776,355
amount
-636,819
659,504
1,811,094
1,291,478
1,433,699
2,905,582
2,901,885
7,175,530
5,685,072
7,147,873
3,340,805
1,487,562
1,892,736
2,874,282
39,970,283
Liability Net of Non-Refundable Credits
number of returns
207
33,575
83,787
50,785
48,500
80,340
63,060
114,893
65,598
54,794
11,529
2,169
1,011
125
610,373
amount
305
1,831
16,848
18,985
26,240
64,822
75,752
220,806
213,248
320,545
181,936
83,874
92,992
89,519
1,407,703
Ajustments Decreasing AGI
number of returns
4,720
3,387
6,714
5,238
6,652
16,640
19,005
47,271
36,969
36,406
7,256
1,642
913
132
192,945
amount
488,892
12,764
25,603
17,309
19,886
39,705
42,884
103,181
87,344
124,406
128,909
127,942
377,672
1,153,799
2,750,296
Ajustments Increasing AGI
number of returns
4,782
1,312
1,685
910
927
1,930
1,845
4,607
3,523
5,198
2,688
836
571
113
30,927
amount
521,492
11,761
10,273
5,216
5,428
7,183
7,343
15,809
13,462
23,652
24,608
15,449
19,445
47,660
728,781
Non-Refundable Credits:
Personal Exemption Credit
number of returns
432
24,575
96,188
53,072
49,740
81,730
63,920
115,920
65,854
54,936
11,557
2,172
1,023
133
621,252
amount
65
1,554
13,017
9,319
9,479
17,195
15,553
32,908
20,464
17,540
3,673
699
307
41
141,814
Other Credits
number of returns
4
1,004
2,614
1,899
1,985
3,460
3,224
6,731
4,546
4,846
1,700
430
272
44
32,759
amount
1
33
347
431
630
1,552
1,853
5,247
4,731
7,616
6,128
2,814
4,035
1,830
37,248
Child Care Credit
number of returns
*
0
0
0
587
5,004
5,385
14,280
9,482
7,117
884
107
29
*
42,878
amount
*
0
0
0
80
641
616
1,748
1,141
759
92
14
4
*
5,095
3800N Credit
number of returns
*
0
3
0
*
*
3
4
3
16
22
15
37
18
124
amount
*
0
0
0
*
*
1
4
3
65
255
360
1,065
2,586
4,354
Total
number of returns
432
25,455
96,690
53,125
49,751
81,740
63,925
115,931
65,856
54,941
11,562
2,172
1,026
133
622,739
amount
81
1,587
13,394
9,781
10,224
19,444
18,076
40,018
26,392
26,037
10,258
3,897
5,462
4,457
189,108
Refundable Credits:
Child Care Credit
number of returns
94
1,647
5,014
3,330
2,536
0
0
0
0
0
0
0
0
0
12,621
amount
60
796
3,231
2,020
780
0
0
0
0
0
0
0
0
0
6,887
3800N Credit
number of returns
17
9
*
8
8
10
26
47
25
33
22
*
*
0
222
amount
130
69
*
59
50
50
159
325
177
210
140
*
*
0
1,475
Earned Income Credit
number of returns
2,165
29,893
30,400
14,353
13,315
11,633
*
0
*
*
0
0
0
0
101,760
amount
253
3,065
7,203
2,634
1,547
652
*
0
*
*
0
0
0
0
15,357
Beginning Farmer Credit
number of returns
0
4
*
0
0
4
*
3
*
*
0
*
0
0
17
amount
0
3
*
0
0
7
*
6
*
*
0
*
0
0
24
Total
number of returns
2,203
29,947
30,581
14,534
13,512
11,645
29
50
27
34
22
*
*
0
102,588
amount
443
3,932
10,518
4,713
2,377
709
160
331
183
213
140
*
*
0
23,742
Part B - Schedule I : Adjustments Decreasing Federal AGI:
Interest and Dividends, US Obligations
number of returns
464
2,157
3,245
1,844
1,814
3,667
3,582
8,254
5,897
6,773
2,274
625
422
95
41,113
amount
2,291
1,408
4,193
2,785
2,608
6,068
5,621
17,574
15,484
21,631
15,671
8,617
18,603
50,260
172,814
Taxable Tier I & Tier II Benefits
number of returns
39
111
694
433
404
691
547
923
492
328
42
6
*
*
4,716
amount
243
743
5,758
5,253
5,846
11,801
10,859
21,981
13,147
8,343
785
142
*
*
85,055
Special Capital Gains Election
number of returns
4
5
7
8
6
20
34
78
98
279
232
118
99
24
1,012
amount
664
5
51
63
34
237
444
684
1,165
6,378
24,539
34,726
118,626
452,584
640,200
College Savings Plan
number of returns
19
20
55
63
100
281
422
1,858
2,462
3,595
1,087
176
*
*
10,238
amount
17
17
37
46
69
207
328
1,467
2,071
3,346
1,056
173
*
*
8,934
Bonus Depreciation Subtraction
number of returns
706
206
508
443
608
1,292
1,395
3,104
2,313
3,278
1,929
625
469
69
16,945
amount
5,029
356
561
492
794
1,520
1,743
3,939
3,810
7,671
8,822
6,994
15,703
7,614
65,048
Enhanced Section 179 Subtraction
number of returns
401
77
200
220
299
681
740
1,430
1,217
1,711
1,175
389
280
32
8,852
amount
2,913
396
1,199
1,325
1,720
3,730
4,781
9,734
10,043
13,830
10,167
4,092
3,112
402
67,444
Other Adjustments /1/
number of returns
3,887
741
615
377
327
531
472
907
614
991
788
334
322
73
10,979
amount
468,290
9,519
12,788
6,209
7,036
10,107
10,552
23,214
19,743
35,997
58,082
67,412
212,020
609,148
1,550,117
Nebraska AGI**
number of returns
466
125,649
120,734
57,314
52,097
83,582
64,681
116,513
66,032
55,045
11,582
2,183
1,036
139
757,053
amount
8,733
660,212
1,800,708
1,279,907
1,419,700
2,873,740
2,866,999
7,088,568
5,612,951
7,049,488
3,238,618
1,375,381
1,539,490
1,824,071
38,638,566
$/return
18,740
5,254
14,915
22,331
27,251
34,382
44,325
60,839
85,003
128,068
279,625
630,042
1,485,994
13,122,813
51,038
*combined for disclosure purposes.
* Individual Income Tax Liability defined as Net of Non-Refundable Credits.
** 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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