FORM 1040N
                                                          Nebraska Individual Income Tax Return
                                                          for the taxable year January 1, 2024 through December 31, 2024 or other taxable year:
                                                                                           , 2024 through                                               ,                                                  2024
                       Your First Name and Middle Initial                   Last Name                                         Please Do Not Write In This Space

                       If a Joint Return, Spouse’s First Name and Middle Initial  Last Name

                       Current Mailing Address (Number and Street or PO Box)

  Please Type or Print City                                               State                                    ZIP Code 

                          Your Social Security Number               Spouse’s Social Security Number                                                                     High School District Code 
                                                                                                                                                                                                                     
  During 2024, did you receive, sell, exchange, gift, or otherwise dispose of a digital asset or a financial interest in a digital asset?        Yes          No

   (1)                    Farmer/Rancher       (2)        Active Military        (1)       Deceased Taxpayer(s)
                                                                                           (first name & date of death): 
                       1 Federal Filing Status:
                            (1) Single                      (3) Married, filing separately – Spouse’s SSN:                                                                (4)  Head of Household
                            (2) Married, filing jointly         and Full Name                                                                                             (5)  Qualifying surviving spouse (QSS)
                       2a Check if YOU were:              (1)       65 or older  (2)       Blind               2bCheck here if someone (such as your parent) can claim you or 
                          SPOUSE was:                     (3)       65 or older  (4)       Blind                   your spouse as a dependent:  (1)                                     You            (2)     Spouse
                       3  Type of Return:
                          (1)   Resident                    (2)     Partial-year resident from                   /          , 2024 to                                        /            , 2024 (attach       Schedule III) 
                                                            (3)     Nonresident (attach Schedule III)
                       4  Nebraska personal exemptions . (Enter 1 in each line of 4a or 4b that applies):
                          a Yourself. If someone can claim you as a dependent, leave blank .  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4.a ______
                          b Spouse. Married filing jointly returns, if someone can claim your spouse as a dependent leave blank  . . . . . . 4.b ______
                          c        Dependents, if more than three, see instructions                            Dependent's 
                                First Name                                       Last Name                 Social Security Number

                                                                                                                                                                        Total number of 
                                                                                                                                                                        dependents listed  . . .  . 4 c  ______
                          Total Nebraska personal exemptions – add lines 4a, 4b, and 4c  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .                         4
   5  Federal adjusted gross income (AGI) (line 11, Federal Form 1040 or 1040-SR) Do not leave blank   . . . . . . . . .                                                                            5                00
                       6  Nebraska standard deduction           (if you checked any boxes on line 2a or 2b above,
                         see instructions; otherwise, enter $8,350 if single; $16,700 if married, filing jointly or 
                         qualifying surviving spouse; $8,350 if married, filing separately; or $12,250 if head of 
                          household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6                  00
                       7  Total itemized deductions (line 17, Federal Schedule A –  see instructions)  . . . . . .  .7                                                                  00
                       8  State and local income taxes (line 5a, Schedule A, Federal Form 1040 or 1040-SR)   8                                                                          00
                       9  Nebraska itemized deductions (line 7 minus line 8)  . . . . . . . . . . . . . . . . . . . . . . . .  .                                     9                  00
  10  Nebraska standard deduction or the Nebraska itemized deductions, whichever is greater
                          (the larger of line 6 or line 9)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  10                      00
  11  Nebraska income before adjustments (line 5 minus line 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  11                                                                  00
  12  Adjustments increasing federal AGI (line 10, from attached                               Nebraska Schedule I) . 12.                                                               00
  13  Adjustments decreasing federal AGI (line 39, from attached Nebraska Schedule I)                                                                                13                 00
  14  Nebraska Taxable Income (enter line 11 plus line 12 minus line 13) . If less than -0-, enter -0- . Residents 
                          complete lines 15 and 16 . Partial-year residents and nonresidents complete Nebr . Sch . III before continuing  .  14                                                                      00
  15                     Nebraska income tax (Partial-year residents and nonresidents enter the result
                          from line 9, Nebraska Schedule III . Paper filers may use the Nebraska Tax Table . 
                          All others must use Tax Calculation Schedule .)  . . . . . . . . . . . . . . . . . . . . . . . . . . .  .  15                                                 00
  16                     Nebraska other tax calculation:
                         a  Federal Tax on Lump-Sum Distributions (Federal Form 4972)               16 a $ ___________
                         b Federal tax on early distributions (lesser of Federal                                   DRAFT AS OF 9/ /20249
                           Form 5329 or line 8, Sch . 2, Federal Form 1040 or 1040-SR)  16 b $ ___________
                         c  Total (add lines 16a and 16b)   . . . . . . . . . . . . . . . . . . . . . .  . 16 c $ ___________DO NOT FILE
                            Residents multiply line 16c by 29 .6% (x  .296) and enter the result on line 16 . 
                            Partial-year residents and nonresidents enter the result from line 10, 
                            Nebraska Schedule III           . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .               16                 00
  17                     Total Nebraska tax before Nebraska personal exemption credit (add lines 15 and 16) . 
                          Do not pay the amount on this line . Pay the amount from line 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  17                                               00
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                                                                                                                                                                                                                8-417-2024

Form 1040N (2024)                                                                                                                                                                                                             Page 2
 18  Nebr . personal exemption credit for residents only ($166 times the number on line 4)     18                                                                                                              00
 19 Credit for tax paid to another state, line 6, Nebraska Schedule II
    (attach Nebraska Schedule  IIand a copy of the other state's return)                .   . . . . .  .    19                                                                                                 00
 20 Credit for the elderly or disabled (attach copy of Federal Schedule R)   . . . . . . . . .  .     20                                                                                                       00
 21 Community Development Assistance Act credit (attach Form CDN)   . . . . . . . . . . .  .     21                                                                                                            00
 22 Form 3800N nonrefundable credit (attach Form 3800N)   . . . . . . . . . . . . . . . . . . . .  .     22                                                                                                    00
 23 Nebraska child/dependent care nonrefundable credit, only if line 5 is more 
     than $29,000 (attach a copy of Federal Form 2441 and see instructions)               . . . .  .    23                                                                                                     00
 24 Credit for financial institution tax (attach Form NFC)   . . . . . . . . . . . . . . . . . . . . . . .  .    24                                                                                            00
 25 Employer’s credit for expenses incurred for TANF (ADC) recipients (see instr .)   . .  .   25                                                                                                              00
 26 Designated extremely blighted area tax credit (attach Form 1040N-EB)  . . . . . . .  .              26                                                                                                     00
 27 NE employer tax credit for employing convicted felons . Enter certificate number from 
     Form ETC-A _________________________  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .                                                             27 00
 28 School Readiness Tax Credit for providers  .  .  .  .  .   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   28                                                00
 29 Child Care Tax Credit for Contributors . 
     Enter certificate number from Form CCTC-A __________________    . . . . . . . . . .  .   .  29                                                                                                            00
 30 Opportunity Scholarships Act credit for contributors .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   30                                                            00
 31 Creating High Impact Economic Futures (CHIEF) credit .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  31                                                                      00
 32 Total nonrefundable credits (add lines 18 through 31)  . . . . . . . . . . . . . . . . . . . . . .  .   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   32                                    00
 33 Nebraska tax after nonrefundable credits . Subtract line 32 from line 17 (if line 32 is more than line 17, enter -0-)
     If the result is greater than your federal tax liability, see instructions . If entering federal tax, check box                                                                                           .  .  . 33.    00
 34 Total Nebraska income tax withheld from Federal Forms W-2 (attach 2024 Forms, 
     see instructions) .  .  .  .  .  .  .  .  .  .  . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  34 00
 35 Total Nebraska income tax withheld from Federal Forms W-2G, 1099-R, 1099-MISC, 
     1099-NEC, etc (attach 2024 Forms, see instructions) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .    35                                                                 00
 36 Total Nebraska income tax withheld  from Nebraska Schedules K-1N 
     (attach 2024 Forms, see instructions) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   36                                      00
 37 Total Pass-Through Entity Tax (PTET) credit from Schedules K-1N 
     (attach 2024 Schedules K-1N, see instructions)
     a Name:________________ b Nebraska ID Number:_______________
     c Amount:______________   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  37                          00
 38 2024 estimated income tax payments (include any 2023 overpayment credited to 
     2024 and any payments submitted with an extension request) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .    38                                                                                  00
 39 Form 3800N refundable credit (attach Form 3800N) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 39.  .  .  .  .  .  .  .  .  .                                                                       00
 40 Nebraska child/dependent care refundable credit, if line 5 is $29,000 or less
    (attach a copy of Form 2441N)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .    40                                                                                  00
 41 Beginning Farmer credit  from Form 1099 BFC (NDA NextGen) . . . . . . . . . . . . . . .  .    41                                                                                                           00
 42 Nebraska earned income credit . Enter number of qualifying children  97 _________
     Federal credit  98  $ _____________ .00 x  .10 (10%) (see instructions) . . . . . . . . . . . .  .    42                                                                                                  00
 43  Credit for community college property taxes (attach Form PTC)    . . . . . . . . . . . . .  .     43                                                                                                      00
 44  Credit for qualified Volunteer Emergency Responders (see instructions)  . . . . . . . .  .     44                                                                                                         00
 45  Stillborn child tax credit (attach Birth Resulting in Stillbirth Certificate and 
     see instructions)   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .  .     45                                                                       00
 46 Child Care Tax Credit for parent or legal guardian . Enter certificate number from 
     Form 7203_______________  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .   46                                00
 47 School Readiness Tax Credit for qualified staff member .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .    47                                                                     00
 48 Reverse Osmosis System Tax Credit . Enter certificate number from 
     Form 1040N-OS___________________  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  48                                                    00
 49 Total refundable credits (add lines 34 through 48) .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  . 49 00

                                                                                      DRAFT AS OF 9/ /20249

                                                                                      DO NOT FILE

                                                                                                                                                                                                               Page 2 of 3. Complete pages 1, 2, and 3.

Form 1040N (2024)                                                                                                                                                                                                                                                              Page 3
 50  Penalty for underpayment of estimated tax (see instructions) . If you calculated a Form 2210N penalty of -0- 
     or greater, or used the annualized income method, attach Form 2210N, and check this box                 96     . . . . . . . . .    50                                                                                                                                            00
 51  Total tax and penalty. Add lines 33 and 50   . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .    51                                                                                                                          00
 52  Use tax due on taxable purchases where applicable sales tax was not collected . (see instructions)
     Enter purchases subject to state tax 91 $ _______  State tax 92 $ _______ (purchases x 5 .5%);
     Enter purchases subject to local tax 93 $ _______  Local tax 94 $ _______ (purchases x local rate of ____ %)
     95 Local code_______ (see local rate schedule);
     Add state and local taxes and enter on line 52 . If no use tax is due, enter -0- on line 52  . . . . . . . . . . . . . . . . . .    52                                                                                                                                            00
  53 Total amount due. If line 49 is less than total of lines 51 and 52, subtract line 49 from total of lines 51 and 52
     Pay this amount in full . For electronic or credit card payment check box here     and see instructions ........    53                                                                                                                                                            00
  54 Overpayment. If line 49 is more than the total of lines 51 and 52, subtract the total of lines 51 and 52 from 
     line 49 .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .  .     54               00
  55 Amount of line 54 you want applied to your 2025 estimated tax  . . . . . . . . . . . . . .  .    55              00
  56 Wildlife Conservation Fund donation of $1 or more   . . . . . . . . . . . . . . . . . .  .       56              00
  57 Amount of line 54 you want refunded to you (line 54 minus lines 55 and 56) Your refund will generally be 
     issued by July 15, if your paper return is filed by April 15 (see instructions)  . . . . . . . . . . . . . . . . . . . . . . . .    57                                                                                                                                            00
 58a Routing Number                                                                     58b Type of Account  1 = Checking  2 = Savings

 58c Account Number 
 58d    Check this box if this refund will go to a bank account outside the United States .
                    Under penalties of perjury, I declare that, as taxpayer or preparer, I have examined this return and to the best of my knowledge and belief, it is true, correct, and complete .
 sign
                    Your Signature                                          Date              Email Address
Keep a copy of here                                                         (    )
this return for 
your records .       Spouse’s Signature (if filing jointly, both must sign) Daytime Phone 
     paid
preparer’s          Preparer’s Signature                                    Date              Preparer’s PTIN
                                                                                                                                                                                                                                                                         (    )
 use only
                    Print Firm’s Name (or yours if self-employed), Address and ZIP Code       EIN                                                                                                                                                                        Daytime Phone 

                                         A copy of the federal return and schedules must be attached to this return . 
                    E-file your return . NebFile offers FREE e-filing of your state return for most Nebraska residents .
                Mail returns requesting a refund to: Nebraska Department of Revenue, PO Box 98912, Lincoln NE 68509-8912 .  
        Mail returns not requesting a refund to: Nebraska Department of Revenue, PO Box 98934, Lincoln, NE 68509-8934 .  

                                                                                           DRAFT AS OF 9/ /20249

                                                                                           DO NOT FILE

                                                                                                             Page 3 of 3. Complete pages 1, 2, and 3.