2024 Nebraska 

                    Tax Calculation Schedule

                    for Individual Income Tax

This calculation represents Nebraska income tax before any credits are applied. Enter on line 15, Form 1040N.

                                      Single Taxpayers
 If Nebraska taxable
  income is over –   But not over –   The Nebraska income tax is:
$ 0                 $  3,900          2.46%  of Nebraska Taxable Income, line 14, Form 1040N 
  3,900             23,370          $ 95.94  +  3.51%  of the excess over $3,900
  23,370            37,670          $  779.34  +  5.01%  of the excess over $23,370
  37,670            ––              $ 1,495.77  +  5.84%  of the excess over $37,670

         Married Taxpayers, Filing Jointly and Qualifying Surviving Spouses
 If Nebraska taxable
  income is over –   But not over –   The Nebraska income tax is:
$ 0                 $  7,790          2.46%  of Nebraska Taxable Income, line 14, Form 1040N
  7,790             46,760          $   191.63  +  3.51%  of the excess over $7,790
  46,760            75,340          $1,559.48  +  5.01%  of the excess over $46,760
  75,340            ––              $2,991.34  +  5.84%  of the excess over $75,340

                             Married Taxpayers, Filing Separately
 If Nebraska taxable
  income is over –   But not over –   The Nebraska income tax is:
$ 0                 $  3,900          2.46%  of Nebraska Taxable Income, line 14, Form 1040N
  3,900             23,370          $     95.94  +  3.51%  of the excess over $3,900
  23,370            37,670          $  779.34  +  5.01%  of the excess over $23,370
  37,670            ––              $ 1,495.77  +  5.84%  of the excess over $37,670

                                    Head of Household Taxpayers
 If Nebraska taxable
  income is over –   But not over –   The Nebraska income tax is:
$ 0                 $  7,270          2.46%  of Nebraska Taxable Income, line 14, Form 1040N
  7,270             37,400          $  178.84 +  3.51%  of the excess over $7,270
  37,400            55,850          $ 1,236.41 +  5.01%  of the excess over $37,400
  55,850            ––              $ 2,160.75 +  5.84%  of the excess over $55,850

                                                                                    8-460-2024
  DRAFT AS OF 8/16/2024 

  DO NOT FILE