CONVERSION CHART FOR NEBRASKA
SCHEDULE II LINES 61 & 63
TAX YEAR 2007
Last Updated 02/05/2008
SCHEDULE II CONVERSION CHART SPECIAL INSTRUCTIONS
If the Line 61 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 line 61 excludes non-Nebraska S Corporation income or Limited Liability Company income from non-Nebraska sources, lines 61 and 63 should be less than that indicated using the conversion chart. If Line 61 includes a non-Nebraska S Corporation loss from line 48, line 61 should be more than that indicated using the conversion chart.
DUAL STATE RESIDENTS (SCHEDULE II - SPECIAL CALCULATION)
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.
STATE FORM # |
NEBRASKA LINE 61 |
NEBRASKA LINE 63 |
Alabama 40NR |
Page 1, line 13, column C |
Page 1, line 20. |
Alabama 40 |
Total of Alabama Form(s) W-2 income.
|
Divide the total Alabama Form W-2 income by Alabama page 1, line 10 to get a %. Multiply the % by Alabama line 19a. |
Arizona 140NR |
Page 2, line, 15 less lines D26 through D30. |
Page 1, line 32. |
Arizona 140PY |
Page 2, line 19 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 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 1 [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 17 to get a %. Multiply the % by California Side 1 [line 34, minus line 32]. |
Colorado 104 |
Form 104PN, Page 2 line 25, Colorado Information. |
Page 1, line 24. |
Connecticut CT-1040NR/PY |
Schedule CT-SI, line 30. 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 D-40 Columbia |
Total of D.C. Form(s) W-2 income. |
Divide the total D.C. Form W-2 income by line 15 to get a %. Multiply the % by line 27. |
Georgia 500 |
Page 7, 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 30. |
Idaho 43 |
Page 2, line 34, column B. |
Page 2, line 51. |
Idaho 40EZ Form not available. Not reviewed. |
||
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 onPage 1, line 26). |
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 (minus Schedule 2, lines 1 & 5 if there is any entry on Page 1, line 30). |
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 51. If line 51 is zero, use the income reported on Form IA 1040 line 26, page 1. (When line 51 is zero, this indicates that all the income is Iowa source income.) If an amount other than zero is reported on line 51, Form IA 126 must be attached. |
Page 2, step 8, line 57 , minus line 62. |
Iowa IA 1040A Form not available. Not reviewed. |
||
Kansas K-40 |
Schedule S, Part B, line B21. |
Line 17. |
Kentucky 740-NP |
Page 1, line 9. OR Page 4, 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 2, line 17A. |
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. (If line 46 is completed, stand up for coordinator). |
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 20. |
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 1, 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. 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 27. If all the income is from Missouri, the taxpayer is instructed to enter 100% on line 27 and not to complete Form MO-NRI. When 100% is on line 27Y and/or 27S, use the corresponding amount reported on line 5Y and/or 5S. If a percentage other than 100 is on line 27, (and Form MO-NRI is not attached), use the total of Missouri Forms(s) W-2 income.
|
Form MO-1040 Page 2, line 31. 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 31. |
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, Form RD-109 |
Line 4. |
Line 5 |
Montana 2 |
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 50, columns A plus B minus lines 51 and 52, columns A and 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 50, columns A plus B minus lines 51 and 52, columns A and B. |
New NH-1040 Hampshire |
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 19. |
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 D400 Carolina |
Page 4, line 49. |
Page 2, line 14. |
North Dakota ND-1 |
Sch. ND-1NR, line 16. |
Sch. ND-1NR, line 21. |
Ohio IT-1040 |
Page 4, Sch D, line 64 minus line 63. |
Page 2, line 12. |
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 1, line 38s Oregon column. |
Page 2, line 58. |
Oregon 40P |
Page 1, 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 - 6007 |
Line 6. |
Line 10 plus line 11. |
City of Philadelphia School Income Tax - 4307 |
Line 11. |
Line 12. |
Rhode Island RI-1040NR |
Page 5, Sch. III, line 12, column A OR Page 7, Sch. V, line 13. |
Page 1, line 15C. |
South SC1040 Carolina Sch. NR |
Sch. NR, line 32, column B (South Carolina column). |
SC1040 Page 1, line 15. |
South SC1040 Carolina |
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 15. |
Utah TC-40 |
Page 1, line 15, amount in Box a. (This is from Schedule TC-40C line 32, Column A - Utah). |
Page 2, line 18. |
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 Form not yet available. Not reviewed. |
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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. |
Total of Wisconsin Form(s) W-2 income.
|
Divide the total Wisconsin Form W-2 income by Wisconsin page 1, line 13 to get a %. Multiply the % by Wisconsin page 2, line 32. |