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                                    Nebraska Incentives Credit Computation                                                                       FORM
                                                    for Tax Years After 2020
                                                 • Attach this form to the original or amended return.
                      For tax year beginning                  ,            and ending                                              ,             3800N
  Name                                                                                                Social Security Number or Nebraska ID Number

  Type of Return
       Form 1040N      Form 1120-SN              Form 1120N             Form 1041N                    Form 1065N                                 Form 1120NF

   1 Nebraska income tax liability .................................................................                                 1
  2 Total nonrefundable credits (other than those on Form 3800N) ......................................                              2 
   3 Nebraska income tax liability after other nonrefundable credits (line 1 minus line 2) ......................                    3
                                                 Nonrefundable Incentive Credits
       For credits on line 4 and lines 6 through 14 that are received through distribution from another entity, also complete line 21.

  4 Employment and Investment Growth Act (Form 775N) credit ........................................   4
  5 Renewable Energy Tax credit (attach Nebraska Renewable Energy Tax Credit Worksheet) ................                             5
   6 Nebraska Advantage Act (Form 312N) credit ....................................................                                  6
  7 Nebraska Advantage Rural Development Act distributed credit received ...............................                             7
   8 Nebraska Advantage Research and Development Act distributed credit received ........................                            8
   9 New Markets Tax Credit (NMTC)  .............................................................                                    9
 10 Nebraska Historic Tax Credit (NHTC) (attach Nebraska Historic Tax Credit Worksheet) ...................                          10
 11 Nebraska Affordable Housing Tax Credit (AHTC)  .................................................                                 11
 12 ImagiNE Nebraska Act (Form 1107N) credit .....................................................                                   12
 13 Key Employer and Job Retention Act credit ......................................................   13
 14 Urban Redevelopment Act ...................................................................   14
 15 TOTAL Form 3800N nonrefundable credits (total of lines 4 through 14). Enter here and on Form 1040N, 
    Form 1120N, Form 1041N, or Form 1120NF as appropriate. Note - Line 15 cannot exceed line 3, 
    Nebraska income tax liability after other nonrefundable credits  ..................................                              15
                                                 Refundable Incentive Credits

 16 Nebraska Advantage Rural Development Act credit (attach Worksheet  Iand Worksheet II, or 
    Worksheet LM and qualification letter)  .........................................................   16
 17 Nebraska Advantage Microenterprise credit (attach a claim and supporting documents)  ..................   17
 18 Nebraska Advantage Research and Development Act credit (attach Worksheet RD, Form 3800N)
    Enter the amount from line 22, Worksheet RD, Form 3800N here ....................................                                18
 19 Urban Redevelopment Act (see instructions)  ....................................................   19
 20 TOTAL Form 3800N refundable credits (total of lines 16 through 19). Enter here and on Form 1040N,  
    Form 1120N, or Form 1041N as appropriate  ....................................................   20
                                                     Credits Received
                      Distributed Credits Received by Partners, Shareholders, Members, Patrons, and Beneficiaries Only
 21 Credits received from a partnership, S corporation, limited liability company, cooperative, or fiduciary that distributes its
    income currently. 
                (A)                 (B)                          (C)               (D)                (E)                            (F)         (G)
                Name                Address                 Project Number/  Nebraska                 Incentive                      Year Credit Share of 
                                                     NHTC Certificate Number ID Number                Program                        Earned      Credits Received
 
                             revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729                                                           8-828-2021

                                            Instructions
Purpose.  The purposes of the Nebraska Incentives Credit Computation, Form 3800N, are to: 
 •   Identify the incentive program for which each tax credit is claimed;  
 •   Identify the amount of tax credits used from each program; 
 •   Identify the specific project for which the tax credits were received; and 
 •   Distinguish between and apply refundable and nonrefundable incentive tax credits appropriately. 
Who Must File. Every taxpayer must complete the Form 3800N, to use any of the credits listed on lines 4 through 
19 of this form.
 Note: When claiming nonrefundable credits, the credits should be used in the order listed below:
 •      Renewable Energy Tax credit;
 •      Nebraska Advantage Rural Development Act credit; 
 •      Nebraska Advantage Research and Development Act credit;
 •   New Markets Tax Credit (NMTC);
 •      Nebraska Historic Tax Credit (NHTC);
 •      Nebraska Affordable Housing Tax Credit (AHTC);
 •      Employment and Investment Growth Act (LB 775) credit; 
 •      Nebraska Advantage Act (LB 312) credit; 
 •   ImagiNE Nebraska Act (LB 1107) credit; 
 •   Key Employer and Job Retention Act credit; and
 •   Urban Redevelopment Act (LB 544).
When and Where to File. The Form 3800N must be completed and attached to the income or financial institution tax 
return filed by an individual, corporation, partnership, S corporation, limited liability company, exempt cooperative, 
or fiduciary for which a credit is claimed.
Partners, shareholders,  members, patrons, or beneficiaries who are allowed any credits distributed by a partnership, 
S corporation, limited liability company, cooperative, or fiduciary should complete lines 1 through 15 and 21. A copy 
of the Nebraska Schedule K-1N filed by the partnership, S corporation, limited liability company, cooperative, or 
fiduciary must be attached to the taxpayer’s Form 3800N. These credits may be used to reduce the taxpayer’s income 
tax liability. Any NMTC, NHTC, or AHTC can also be used to reduce the taxpayer’s insurance premium tax liability 
or financial institutions franchise tax liability. Credits passed through to the taxpayer by a partnership, S corporation, 
limited liability company, cooperative, or fiduciary are not refundable. 
Records. All claimants must retain records for at least three years after filing the tax return claiming the credit. If 
the taxpayer will be carrying forward any unused credits, the records supporting the original credit must be kept for 
at least three years after filing the last return on which the credit carryforward is used.
                                           Specific Instructions
Line 3. Enter the result of line 1 minus line 2. If line 2 is greater than line 1, enter -0-. If line 3 is -0-, do not complete 
lines 4 through 15. 
Line 4. Project holders must attach Form 775N and a copy of DOR’s qualification letter. If you are claiming LB 775 
credit distributed from another entity, you do not need to attach Form 775N or a copy of DOR’s qualification letter.
Line 5. Enter the total Renewable Energy Tax credit from Worksheet E, Form 3800N. Attach a copy of this worksheet.
Line 6. Enter the total Nebraska Advantage Act (Form 312N) credit (allowed by the qualification audit) which is 
being used to reduce income tax liability. Attach a copy of DOR’s qualification letter. Project holders must attach 
a Form 312N and a copy of DOR’s qualification letter. If you are claiming LB 312 credit distributed from another 
entity, you do not need to attach either of these documents.
Line 8. Enter the amount of Nebraska Advantage Research and Development Act credits received from a partnership, 
S corporation, limited liability company, exempt cooperative, or fiduciary from Schedule A of the Form 3800N, 
Worksheet RD. 
Line 9. Enter the total NMTCs claimed. Taxpayers who made an investment in a Community Development Entity 
(CDE) will receive NMTC information from the CDE. Taxpayers who are distributed NMTCs from a flow-through 
entity will receive NMTC information from the flow-through entity.

Line 10. Enter the total NHTCs claimed on the Nebraska Historic Tax Credit Worksheet, line 6a.  
Line 11. Enter the total AHTCs. 
Line 12. Enter the total ImagiNE Nebraska Act (LB 1107) credit used to reduce income tax liability. Applicants with 
signed ImagiNE Nebraska Act agreements must have previously filed, or must attach a completed ImagiNE Nebraska 
Act Incentive Computation, Form 1107N. DOR will not allow this credit to offset an income tax liability until a 0.5% 
administrative fee is paid on the amount of credit used. The fee is computed on an ImagiNE Nebraska Act Payment 
of Fees for Incentive Credit Use, Form 1107F. The Form 1107F must be filed with DOR and the fee is to be paid 
separately from the Nebraska income tax return.
Line 13. Enter the total Key Employer and Job Retention Act credit.
Line 14.  Enter the credit earned under the Urban Redevelopment Act. Contact DOR to obtain the necessary worksheet 
and other documentation requirements for claiming this credit. 
Line 16. Enter the total Nebraska Advantage Rural Development Act credits (allowed by the qualification audit) 
for which a refund or credit is claimed. Nebraska Advantage Rural Development Act credits used by the entity 
earning the credits are not limited to the amount of Nebraska income tax liability on line 3. Attach a copy of DOR’s 
qualification letter. Level 1 and Level 2 projects must also attach both the Nebraska Advantage Rural Development 
Act – Worksheet I and the Nebraska Advantage Rural Development Act – Worksheet II.  Livestock Modernization 
projects must attach the Nebraska Advantage Rural Development Act – Worksheet LM.
Line 17. Enter the total Nebraska Advantage Microenterprise Tax credits claimed. Attach a completed Nebraska 
Advantage Act Microenterprise Tax Credit Act Claim, Form 3800N – Worksheet M and supporting documentation.
Line 18. Enter the amount calculated on line 22 of the Worksheet RD, Form 3800N, to be taken as a refundable credit. 
Line 19. Enter any credit earned under the Urban Development Act. Contact DOR to obtain the necessary worksheet 
and other documentation requirements for claiming this credit.
Line 21. Credits Received Through Distribution. If you are filing Form 3800N to claim a credit distributed from 
an entity (partnership, S corporation, limited liability company, cooperative, or fiduciary that distributes its income 
currently) on lines 4 through 14, you must support that entry on line 21. Identify the entity and the type of credits 
received from that entity and attach the appropriate Schedule K-1N from that entity. In column E, indicate from the 
list below the abbreviation for the program under which the credits were earned. 
 •   Employment and Investment Growth Act = 775
 •   Renewable Energy Tax credit = RE
 •   Nebraska Advantage Act = 312
 •   Nebraska Advantage Rural Development Act = NARDA
 •   Nebraska Advantage Research and Development Act = RD
 •   New Markets Tax Credit = NMTC 
 •     Nebraska Historic Tax Credit  = NHTC
 •     Nebraska Affordable Housing Tax Credit = AHTC 
 •   ImagiNE Nebraska Act = 1107
 •   Key Employer and Job Retention Act = KEY
 •   Urban Redevelopment Act = URA
If you receive credits under more than one incentive program, or from more than one entity, complete a separate line 
for each type of credit received and attach a separate Schedule K-1N from each entity. These credits may be used to 
reduce the taxpayer’s income tax liability. Any NMTC, NHTC , or AHTC can also be used to reduce the taxpayer’s 
insurance premium tax liability or financial institutions franchise tax liability. Credits passed through to the taxpayer 
by a partnership, S corporation, limited liability company, cooperative, or fiduciary are not refundable. 
Credits received under the Nebraska Advantage Rural Development Act, the Nebraska Advantage Research and 
Development Act, the Renewable Energy Tax credit, the New Markets Tax Credit, ImagiNE Nebraska Act, Key 
Employer and Job Retention Act, and Urban Redevelopment Act will not have project numbers to enter in column C. 
For the Nebraska Historic Tax Credit, enter the NHTC certificate number in column C.
For the Affordable Housing Tax Credit, enter the AHTC qualified project number in column C. Taxpayers who 
receive allocated AHTCs from the project owner will receive AHTC information from the project owner. Taxpayers 
who receive credits through a transfer, sale, or assignment will receive AHTC information from the transferor of the 
AHTC credits.