Last Revised 2/8/2006
This conversion chart is used to assist the Nebraska resident taxpayer in locating the proper lines on the various returns of other states where they may have derived income during the taxable year so they can properly complete the Nebraska Schedule II.
To use the conversion chart, find in the left column the other state's form which the Nebraska resident filed. The two right-hand columns provide the appropriate line numbers on the other state's return necessary to complete lines 56 and 58 of Nebraska Schedule II. If the other state is not on the list, please contact us at 1-800-742-7474 (toll free in Nebraska and Iowa) or 1-402-471-5729, or return to the home page and click on "Contact Us" to email the department.
In some instances, an individual may be considered a resident of more than one state. This is not common. In these situations, the first step is to determine the tax liability for each of the resident returns in order to determine which state has the lower liability. The liability for each state that is used in the formula should be the tax liability after all nonrefundable credits, except for the credit for tax paid to the other state in which the taxpayer is a resident. This would be true for the Nebraska return as well other the other state return represented in the dual state residency.
If the taxpayer has credit for tax paid to another state of which he or she is not a resident, that credit should be included in the nonrefundable credits in determining the liability of each state return for which the taxpayer is a resident.
If you have additional questions about dual residency, please contact us at 1-800-742-7474 (toll free in Nebraska and Iowa) or 1-402-471-5729, or return to the home page and click on "Contact Us" to email the department.
IINDIVIDUAL INCOME TAX RETURN, FORM 1040N |
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STATE |
FORM # |
NEBRASKA LINE 56 |
NEBRASKA LINE 58 |
| Alabama | 40NR | Page 1, line 13, column C | Page 1, line 21. |
| Alabama | 40 | Total of Alabama Form(s) W-2 income. | Divide the total Alabama Form W-2 income by Alabama page 1, line 11 to get a %. Multiply the % by Alabama line 20a. |
| Arizona | 140NR | Page 2, line, B15 plus line C18 less lines D26 through D30. | Page 1, line 32. |
| Arizona | 140PY | Page 2, line B19 plus line C22 less lines D31 through D35. | Page 1, line 33. |
| Arizona | 140 This form should only be used by Arizona residents. |
Total of Arizona Form(s) W-2 income. | Divide the total Arizona Form W-2 income by Arizona page 1, line 16 to get a %. Multiply the % by Arizona line 30. |
| Arizona | 140A This form should only be used by Arizona residents. |
Total of Arizona Form(s) W-2 income. | Divide the total Arizona Form W-2 income by Arizona page 1, line 18 to get a %. Multiply the % by Arizona line 29. |
| Arkansas | AR1000NR | Page 1, line 27, column C. | Page 2, line 44D. |
| Arkansas | AR1000 This form should only be used by Arkansas residents. |
Total of Arkansas Form(s) W-2 income. | Divide the total Arkansas Form W-2 income by Arkansas Page 1, line 27, columns A and B, to get a %. Multiply the % by Arkansas page 2, line 44. |
| California | 540NR | Page 1, line 21 OR SCH CA (540NR) Part IV, line 45. |
Page 2, line 46, minus line 44. |
| California | 540 2EZ | Total of California Form(s) W-2 income. | Divide the total California Form W-2 income by line 15 to get a %. Multiply the % by line 20. |
| California | 540 | Total of California Form(s) W-2 income. | Divide the total California Form W-2 income by California side 1, line 17 to get a %. Multiply the % by California side 2 [line 37, minus line 35]. |
| California | 540A | Total of California Form(s) W-2 income. | Divide the total California Form W-2 income by California Side 1, line 14 to get a %. Multiply the % by California Side 1 [line 23, minus line 22]. |
| Colorado | 104 | Form 104PN, Page 2 line 25, Colorado Information. | Page 1, line 22. |
| Connecticut | CT-1040NR/PY | Schedule CT-SI, line OR Page 1, line 6. |
Page 1, line 16. |
| Delaware | 200-02 NR | Page 2, line 30A, column 2. | Page 1, line 47. |
| District of Columbia | D-40 | Total of D.C. Form(s) W-2 income. | Divide the total D.C. Form W-2 income by line 16 to get a %. Multiply the % by line 29. |
| Georgia | 500 | Page 4, Sch 3, line 8, column C. | Page 2, line 18. |
| Hawaii | N-15 | Page 3, line 36, column B. | Page 3, line 46. |
| Hawaii | N-13 | Total of Hawaii Form(s) W-2 income. | Divide the total Hawaii Form W-2 income by Hawaii page 1, line 11 to get a %. Multiply the % by Hawaii page 2 line 20. |
| Hawaii | N-11 | Total of Hawaii Form(s) W-2 income. | Divide the total Hawaii Form W-2 income by Hawaii page 2, line 20 to get a %. Multiply the % by Hawaii page 3 line 29. |
| Idaho | 40 | Total of Idaho Form(s) W-2 income. | Divide the total Idaho Form W-2 income by Idaho line 13 to get a %. Multiply the % by Idaho page 2 line 29. |
| Idaho | 43 | Page 2, line 34, column B. | Page 2, line 56. |
| Idaho | 40EZ | Idaho wages on Form(s) W-2. | Divide the total Idaho Form W-2 income by Idaho line 6 to get a %. Multiply the % by line 9. |
| Illinois | IL-1040 | Sch NR line 50. OR If Schedule NR is not attached and one of the boxes on IL-1040 line 14 is checked, use the amount indicated in the blank following the boxes. |
Sch NR line 56 minus IL-1040 line 19. OR If Schedule NR is not attached and you are using the amount on line 14, use line 16 minus 19. |
| Indiana | IT-40 PNR | Page 1, line 1. OR Sch A, Section 3, line 42B. |
Line 12 plus line 13 (minus Schedule E , lines 1 & 5 if there is any entry on line 24, page 1). |
| Indiana | IT-40 | Total of Indiana Form(s) W-2 income. | Divide the total Indiana Form W-2 income by Indiana page 1, line 9 to get a %. Multiply the % by Indiana line 16 plus line 17. |
| Iowa | IA 1040 | Sch IA 126, Iowa source income, column A plus column B, line 26.
**If Sch IA 126 is not attached, check Form IA 1040 line 52. If line 52 is zero, use the income reported on Form IA 1040 line 26 page 1. (When line 52 is zero, this indicates that all the income is Iowa source income.) If an amount other than zero is reported on line 52, Form IA 126 must be attached. |
Page 2, step 8, line 58, minus line 63. |
| Iowa | IA 1040A | Total of Iowa Form(s) W-2 income. | Divide the total Iowa Form W-2 income by Iowa page 1, line 6 to get a %. Multiply the % by IA 1040A line 13. |
| Kansas | K-40 | Schedule S, Part B, line B21. | Page 2, line 17. |
| Kansas City, KS & MO | Wage Earner Return Earnings Tax, Form RD-109 Form not available yet. Not reviewed. |
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| Kentucky | 740-NP | Page 1, line 9. OR Page 3, line 34, column B. |
Page 1, line 26. |
| Kentucky | 740 | Total of Kentucky Form(s) W-2 income. | Divide the total Kentucky Form W-2 income by Kentucky line 9, columns A & B to get a %. Multiply the % by Kentucky line 26. |
| Louisiana | IT-540B | Page 1, line 8. | Page 1, line 14A. |
| Maine | 1040ME LONG | Page 1, line 16 less schedule NR, line 6. | Page 1, line 26. |
| Maryland | 505 | Page 1, line 25. | Page 2, line 38. |
| Maryland | 502 | Total Maryland Form(s) W-2 income. | Divide the total Maryland Form W-2 income by Maryland page 1, line 18 to get a %. Multiply the % by Maryland page 2, line 36. |
| Maryland | 515 | Page 1, line 25. | Page 2, line 45. |
| Massachusetts | 1-NR/PY | Page 2, line 12 plus line 14c. | Page 3, line 36. |
| Michigan | MI-1040 | Sch NR, line 14, column B. | MI 1040 Page 2, line 28. |
| Minnesota | M1 | Sch M1NR, line 22. If Sch M1NR is not attached, use M1 Page 2, line 18a. |
M1 Page 2, line 26. |
| Mississippi | WII N | Page 1, line 18 Column A plus Column B. | Page 1, line 22 minus line 25. |
| Missouri | MO-1040 | MO-NRI, part B, line U, total of “yourself” and “spouse” columns. OR Form MO-NRI, part C, line 1, total of the two columns. (yourself and spouse). OR When Form MO-NRI is not attached, check page 2, line 26. If all the income is from Missouri, the taxpayer is instructed to enter 100% on line 26 and not to complete Form MO-NRI. When 100% is on line 26Y and/or 26S, use the corresponding amount reported on line 5Y and/or 5S. If a percentage other than 100 is on line 26, (and Form MO-NRI is not attached), use the total of Missouri Forms(s) W-2 income. |
Form MO-1040 Page 2, line 30. OR If using Forms W-2, divide the total Missouri Form W-2 income by Missouri page 1, line 5 to get a %. Multiply the % by MO-1040 line 30. |
| Missouri | MO-1040A | Total of Missouri Form(s) W-2 income. | Divide the total Missouri Form W-2 income by MO-1040A page 1, line 3 to get a %. Multiply the % by MO 1040A line 11. |
| Montana | 2 | Form 2A, schedule IV, line 16, columns A plus B. OR When Form 2A is not attached, use total of Montana Form(s) W-2 income. |
Page 2, line 51, columns A plus B. OR If using form(s) W-2, divide the total Montana form W-2 income by Montana page 1, line 37a to get a %. Multiply the % by Montana page 2, line 51, columns A plus B. |
| New Hampshire | NH-1040 | Page 1, line 13, columns A plus B.
(The taxes paid on forms BT-Summary and BET-PROP are not based on income so are not allowed on the schedule II.) |
Page 1, line 19(b) |
| New Jersey | NJ-1040NR | Page 1, column B, line 28. | Page 1, line 39. |
| New Jersey | NJ-1040 | Page 2, line 28. | Page 2, Line 40. |
| New Mexico | PIT-1 | Schedule PIT-B, line 12, column 2. | Page 1, line 16. |
| New York | IT-200 Form not available. Not reviewed. |
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| New York | IT-203 | Page 2, line 31, New York State column. | Page 2, line 50 plus line 55. |
| New York | IT-201 | Total of New York Form(s) W-2 income. | Divide the total of New York Form W-2 income by New York page 2, line 33 to get a %. Multiply the % by New York page 2, line 46 plus line 58. |
| North Carolina | D400 | Page 4, line 48. | Page 2, line 16. |
| North Dakota | ND-1 | Sch. ND-1NR, line 16. | Sch. ND-1NR, line 20. |
| Ohio | IT-1040 | Page 2, Sch D, line 65 minus line 64. | Page 1, line 16. |
| Oklahoma | 511-NR | Oklahoma Amount column, page 1, line 23. | Page 2, line 44. |
| Oklahoma | 511 | Total of Oklahoma Form(s) W-2 income. | Divide the total Oklahoma Form W-2 income by Oklahoma page 1, line 7 to get a %. Multiply the % by Oklahoma page 2, line 24. |
| Oregon | 40N | Page 2, line 39b Oregon column. | Page 2, line 60. |
| Oregon | 40P | Page 2, line 39b Oregon column. | Page 2, line 60. |
| Oregon | 40 | Total of Oregon Form(s) W-2 income. | Divide the total Oregon Form W-2 income by Oregon line 20 to get a %. Multiply the % by Oregon line 42. |
| Pennsylvania | PA-40 | Page 1, line 11. | Page 2, line 12 minus lines 21, 22, and 23. |
| Pennsylvania | PA-40 NRC | Line 7. | Line 8 minus line 10. |
| City of Philadelphia Annual Reconciliation of Employee Earnings Tax | 6005 | Page 1, line 6. | Page 1, line 10 plus line 11. |
| City of Philadelphia School Income Tax | 4305 | Page 1, line 11. | Page 1, line 12. |
| Rhode Island | RI-1040NR | Page 5, Sch. III, line 12, column A OR Page 7, Sch. V, line 13. |
Page 1, line 15. |
| South Carolina | SC1040, Sch. NR | Line 31, column B (South Carolina column). | SC1040 Page 1, line 13. |
| South Carolina | SC1040 | Total of South Carolina Form(s) W-2 income. | Divide the total South Carolina Form W-2 income by South Carolina page 1, line 5 to get a %. Multiply the % by South Carolina page 1, line 13. |
| Utah | TC-40 | Page 1, line 17, amount in Box a. (This is from Schedule TC-40C Part 3, line 32, Column A). | Page 1, line 20. |
| Vermont | IN-111 | Form IN-113 (a schedule to Form IN-111) page 2, line 27, Column B. | Form IN-111, page 2, line 26. |
| Virginia | 763 | Page 2, line 58, column B. | Page 1, line 18 minus lines 19e, 19f & Sch. CR, Line 107. |
| Virginia | 760PY | Page 1, line 10, columns A plus B. | Page 1, line 17 minus lines 18e, 18f & Sch. CR, Line 107. |
| Virginia | 760 This form should only be used by Virginia residents. |
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| West Virginia | IT-140NR/PY | Page 1, line 1. | Page 1, line 11 minus lines 14, 15, and 16. |
| Wisconsin | 1NPR | Line 32. | Page 3, line 57. |
| Wisconsin | 1 This form should only be used by Wisconsin residents. |
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