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                                  Purchase of a Nebraska Residence in a Designated                                                                                  FORM 1040N-EB
                                                 Extremely Blighted Area Credit
                                           Must complete and attach this form to Form 1040N when claiming the credit.                                                   2022
    Name on Form 1040N                                                                                                        Social Security Number

                                                                  Part A – Property Information
   1Date Nebraska Residence was Purchased (MM/DD/YYYY)   This property is my primary residence?                             This residence is in a designated extremely blighted area? 
                                                                  c Yes      c No                                           Attach documentation, see instructions for line 1.
                                                                                                                                 c Yes              c No
    2Seller’s Name                                                                   I did not purchase this residence from a family member or spouse’s family member?  
                                                                                           c Yes        c No
   3Address of Property Purchased (House Number, Street, and City)

  Property ID or Parcel Number of Property 
                                   If you answered No to any question in Part A STOP you are not qualified to request this credit.
                                                             Part B – Computation of the Credit
 4   Nebraska Residence in Designated Extremely Blighted Area Credit (EB Credit). Enter $5,000 if you
      purchased a residence in an Extremely Blighted Area in 2022 or enter the unused credit carried 
      over from the 2021 Form 1040N-EB, line 9  .........................................................................................                      4

   5Nebraska tax liability. Enter line 17, Form 1040N. .................................................................................                       5
 6 a Nebraska personal exemption credit (residents). Enter line 18,
           Form 1040N ................................................................................................    6a

      b Credit for tax paid to another state. Enter line 19, Form 1040N ..................                                6b

        cCredit for the elderly or disabled (residents). Enter line 20, Form 1040N ...                                    6c
        dCommunity Development Assistance Act credit. Enter line 21, 
           Form 1040N ................................................................................................    6d
        eNebraska child/dependent care nonrefundable credit (residents). 
           Enter line 23, Form 1040N ..........................................................................           6e

         f Credit for financial institution tax. Enter line 24, Form 1040N. ....................                          6f
        gEmployer credit for expenses incurred for TANF (ADC) recipients. Enter
           line 25, Form 1040N ...................................................................................        6g
        hTotal nonrefundable credits other than the EB Credit. Enter the sum of 6a 
           through 6g. .................................................................................................. 6h
   7Tax after nonrefundable credits other than the EB Credit (line 5 minus 6h) If a negative amount, 
      enter zero ............................................................................................................................................. 7
   8Nebraska Residence in Designated Extremely Blighted Area Credit claimed for 2022 line 4 or 7, 
      (whichever is less). Enter here and on line 26, Form 1040N. ...............................................................                              8 

   9Amount to be carried forward to 2023 (line 4 minus line 8) ..................................................................                              9    

                                           revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729
                                                                                                                                                                                 8-823-2022

                                                  Instructions
Who May File. Any eligible individual may file the Purchase of a Nebraska Residence in a Designated Extremely 
Blighted Area Credit, Form 1040N-EB to claim the credit and compute any unused tax credit to carry forward. 
When to File. The Form 1040N-EB must be completed and attached to the individual income tax return filed for the 
tax year that includes the date the primary residence located in a designated extremely blighted area was purchased 
and any subsequent year to which any unused credit is carried forward and used. 
Eligible Individuals. The Nebraska Residence in a Designated Extremely Blighted Area Credit may be claimed by 
individuals that purchased a Nebraska residence in a designated extremely blighted area. It must be the individual’s 
primary residence; and the individual cannot have purchased the residence from a family member of the individual or 
family member of the individual’s spouse. 
Family member means individual’s spouse, child, parent, brother, sister, grandchild, or grandparent, whether by 
blood, marriage, or adoption. 
The purchase must have been made in a taxable year beginning or deemed to begin on or after January 1, 2020 and 
before January 1, 2026. The tax credit may only be claimed once with respect to a single residence. 
The tax credit is recaptured if the individual claiming the tax credit sells or otherwise transfers the residence or quits 
using the residence as his or her primary residence within five years after the end of the taxable year in which the 
residence was purchased and for which the credit was claimed. When the nonrefundable tax credit is recaptured, the 
individual must file an amended return for the initial year the credit was claimed and each subsequent year the tax 
credit was carried forward and used. 
Records. An eligible individual must keep records of both the purchase of the residence and the extremely blighted 
designation. The individual must keep those records for the longer of the following periods:
•     Five years from the end of the taxable year in which the residence was purchased, or
•     Three years from the date the return using the credit is filed.
Property ID or Parcel ID. Enter the number assigned by the county to the property. This number may be found on 
the County Assessment Notice or the Real Estate Tax Statement issued by the county where the property is located. 
The property ID or parcel ID number may also be found using the County Assessors and Parcel Search. 
                                 How to Complete Form, 1040N-EB
                                     Part A – Property Information
Part A is used to identify the Nebraska primary residence purchased in a designated extremely blighted area. 
Line 1. Enter the date the Nebraska primary residence was purchased. 
You can only claim this credit if the property is:
1- your primary residence;
2- in a designated extremely blighted area; and
3- was not purchased from a family member.
If you answered yes to all questions in Part A, attach documentation indicating the property is in a designated extremely 
blighted area. 
Documentation can be obtained from the city planning department where the residence is located. City planning 
departments may provide information showing the designated extremely blighted areas on their websites along with 
lookup tools or maps.  City planning departments without the information on their websites may be contacted via 
phone to obtain the information. 
The City of Omaha Planning Department website includes an interactive   look-up tool to find properties  in the 
designated extremely blighted areas in Omaha.  
The City of Lincoln Urban Development website includes a look-up tool used to determine if the property is in a 
designated extremely blighted area in Lincoln. 
Line 2. Enter the seller’s name. If you purchased the primary residence from a family member or spouse’s family 
member, do not complete the form, you do not qualify for the tax credit.
Line 3. Enter the address and property ID or parcel ID of the property. 
                                     Part B – Computation of the Credit
Part B is used to compute the credit and determine the unused amount to carry forward to subsequent tax years.
Line 4. Enter $5,000 if you purchased a Nebraska primary residence in an extremely blighted area in 2022 or enter 
the unused credit carried over from the 2021 Form 1040N-EB, line 9. Any unused credit may be carried forward to 
subsequent tax years until the credit is used. 

Line 9. Amount to be carried forward. Any designated extremely blighted area tax credit may be carried forward to 
subsequent tax years until used. Eligible individuals will need to complete and attach the Form 1040N-EB to the individual 
income tax return for each year a portion of the tax credit is used.