Last Revised 2/20/2007
Watch for married filing joint accounts that file married filing separate with the other state. If the Line 59 instruction says to use the other state's total W-2 wages, use only the other state's wages of the spouse filing the separate return. DO NOT USE THE WAGES OF BOTH SPOUSES.
If the filing status on the Nebraska return is married filing separate, but a joint return is filed in the other state, the credit must be prorated. If the other state’s return separates the income of both spouses, use the income and tax paid to the other state reported by the spouse who is filing the resident return with Nebraska. If the income is not separately stated, review the account with the Specialist.
If line 59 excludes non-Nebraska S Corporation income or Limited Liability Company income from non-Nebraska sources, lines 59 and 61 should be less than that indicated using the conversion chart. When the taxpayer indicates that the credit has been adjusted because of S Corporation, or Limited Liability Company income, accept lines 59 and 61 as reported. If Line 59 includes a non-Nebraska S Corporation loss from line 46, line 59 should be more than that indicated using the conversion chart. Accept the amounts reported in both cases. (An S-Corp or LLC adjustment on lines 46or 56 are indicators that lines 59 and 61 may reflect an adjusted amount).
When a taxpayer is a dual state resident whose total income is reported to both states and is claiming credit for tax paid to those states, calculate the credit by using the following formula:
Take the lower tax liability of the two returns and multiply by the ratio of the Nebraska liability, divided by the combined state liabilities on the two returns.
For both returns, the liability referenced in the above formula is the liability after nonrefundable credits, with the exception of the credit claimed for payment of tax to the other state representing the dual state residency.
On fiduciary returns, the tax liability for each separate state is computed on only the portion of the trust's income which is subject to tax in BOTH states. First determine the tax liability for each of the resident returns in order to determine which state has the lower liability. The tax amount is computed on the portion of the trust's income which is subject to tax in both states. If there are any modifications to the other state’s income which are not the same modifications taken on the Nebraska return, (such as an addition for a state income tax refund, etc.), the modification must not be included when determining the portion of the trust's income that is taxed in both states. In most situations, the liability for each state that is used in the formula should be the tax liability after all non-refundable credits except for the credit for tax paid to the other state.
Treat electronic filing and telefile forms just like any other state form. If it is not on the conversion list, make a copy following the procedure manual.
INDIVIDUAL INCOME TAX RETURN, FORM 1040N
NEBRASKA LINE 59
NEBRASKA LINE 61
|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 less lines D26 through D30.||Page 1, line 32.|
|Arizona||140PY||Page 2, line B19 less lines D31 through D35.||Page 1, line 33.|
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.|
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.|
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
SCH CA (540NR) Part IV, line 45.
|Page 2, line 42, minus line 40.|
|California||540 2EZ||Total of California Form(s) W-2 income.||Divide the total California Form W-2 income by line 16 to get a %. Multiply the % by line 21.|
|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 34, minus line 32].|
|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 24.|
|Connecticut||CT-1040NR/PY||Schedule CT-SI, line 30.
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 28.|
|Georgia||500||Page 4, Sch 3, line 8, column C.||Page 2, line 18.|
|Hawaii||N-15||Page 3, line 35, column B.||Page 3, line 45.|
|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 50.|
|Idaho||40EZ||Form not available. Not reviewed.|
|Illinois||IL-1040||Sch NR line 50.
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.
If Schedule NR is not attached and you are using the amount on line 14, use line 16 minus 19.
Sch A, Section 3, line 42B.
|Line 12 plus line 13 (minus Schedule E , lines 1 & 5 if there is any entry on line 25, 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||Form not available. Not reviewed.|
|Kansas||K-40||Schedule S, Part B, line B21.||Line 17.|
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.|
|City of Detroit||D-1040 (NR)||Line 5||Line 10|
|Minnesota||M1||Sch M1NR, line 22. If Sch M1NR is not attached, use M1 Page 2, line 14a.||M1 Page 2, line 23.|
|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.
Form MO-NRI, part C, line 1, total of the two columns. (yourself and spouse).
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.
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.|
|Kansas City, MO
Wage Earner Return Earnings Tax
|RD-109||Line 4.||Line 5|
|Montana||2||Schedule IV, line 16, columns A plus B.
When Form 2A is not attached, use total of Montana Form(s) W-2 income.
|Page 2, line 50, columns A plus B minus lines 51 and 52, columns A and B.
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 50, columns A plus B minus lines 51 and 52, columns A and B.
|New Hampshire||NH-1040||Page 1, line 13, columns 5 plus 6.
(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 26.||Page 2, 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 18.|
|New York||IT-203||Page 2, line 31, New York State column.||Page 3, 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 3, 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 21.|
|Ohio||IT-1040||Page 4, Sch D, line 65 minus line 64.||Page 2, line 16.|
|Oklahoma||511-NR||Oklahoma Amount column, page 1, line 23.||Page 2, line 40.|
|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 1, line 19.|
|Oregon||40N||Page 2, line 38s Oregon column.||Page 2, line 59.|
|Oregon||40P||Page 2, line 38s Oregon column.||Page 2, line 58.|
|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 page 2, line 41.|
|Pennsylvania||PA-40||Page 1, line 11.||Page 2, line 12minus lines 21, 22, and 23.|
|Pennsylvania||PA-40 NRC||Line 6.||Line 7 minus line 9.|
|City of Philadelphia Annual Reconciliation of Employee Earnings Tax||6005||Line 6.||Line 10 plus line 11.|
|City of Philadelphia School Income Tax||4305||Line 11.||Line 12.|
|Rhode Island||RI-1040NR||Page 5, Sch. III, line 12, column A
Page 7, Sch. V, line 13.
|Page 1, line 15C.|
|Sch. NR, line 31, column B (South Carolina column).||SC1040 Page 1, line 14.|
|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 14.|
|Utah||TC-40||Page 1, line 18, amount in Box a. (This is from Schedule TC-40C line 32, Column A - Utah).||Page 2, line 21.|
|Vermont||IN-111||Form IN-113 (a schedule to Form IN-111) page 2, line 28.||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, page 5, line 107.|
|Virginia||760PY||Page 1, line 10, columns A plus B.||Page 1, line 17 minus line18f & Sch. CR, page 5, line 107.|
|Virginia||760 Web||Line 9.||Page 2, line 17.|
|Virginia||760||This form should only be used by Virginia residents.|
|West Virginia||IT-140NR/PY||Page 1, line 1.||Page 1, line 11 minus lines 14, 15, and 16.|
|Wisconsin||1NPR||Page 2, line 32 column B (Wisconsin column).||Page 3, line 58.|
|Wisconsin||1||This form should only be used by Wisconsin residents.
Page 1, line 13.
|Page 2, line 32.|
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