Nebraska State Income Tax Data Sheet


© 2019

Tax Bracket (Single) [2] Tax Bracket (Couple) [3] Marginal Tax Rate
$0+ $0+ 2.46%
$3,090+ $6,170+ 3.51%
$18,510+ $37,030+ 5.01%
$29,830+ $59,660+ 6.84%

Nebraska effectively double bracket widths for married couples filing jointly (other states with this policy are AL, AZ, CT, HI, ID, KS, LA, ME, and OR). Nebraska's income tax brackets are not adjusted regularly for inflation, but the personal exemption is usually raised per inflation on a yearly basis.

Nebraska State Income Tax Deductions

Income tax deductions are expenses that can be deducted from your gross pre-tax income before determining your taxable income.

Nebraska Standard Deduction

The Nebraska standard deduction is $6,200.00 for individuals and $12,400.00 for married couples filing jointly. The standard deduction may be chosen instead of filing an itemized deduction on your Nebraska tax return.

Nebraska Personal Exemptions

Nebraska's personal income tax exemptions include a personal exemption of $126.00. You can deduct one single exemption from your gross income if you are responsible for supporting yourself financially.

Nebraska Dependent Deduction

Nebraska has a dependent exemption of $126.00. You may claim one dependent exemption for each of the children, relatives, or others who live with and are supported by you as described § 152 of the IRC (Internal Revenue Code).

Nebraska Itemized Deductions

Nebraska allows itemized deductions, and you can claim the same itemized deductions on your Nebraska tax return as you do on your Federal tax return. You must choose between itemizing your deductions and choosing the Nebraska standard deduction, so it's generally only worth itemizing your deductions if your itemized total is more then the Nebraska and Federal standard deductions.

Nebraska State Income Tax Data Sheet


© 2019

Web Resources:

Department of Revenue Website:

Nebraska Tax Forms:

Nebraska Income Tax Information:

Important Tax Addresses:

Income Tax Return (Payment Enclosed)
Nebraska Department of Revenue
PO Box 98934
Lincoln, NE 68509-8934;

Income Tax Return (No Payment)
Nebraska Department of Revenue
PO Box 98912
Lincoln, NE 68509-8912;

Nebraska State Office Building
301 Centennial Mall South, 2nd Floor
PO Box 94818
Lincoln, NE 68509-4818
Phone: (402) 471-5729;