Nebraska Tax Form 1040NS - Individual Income Tax Return (Short Form) Instructions

General Informations

WHO CAN FILE THE 2008 Form 1040NS?

You can file Form 1040NS only if you filed the 2008 Federal Form 1040EZ and none of the following applies to you (or your spouse, if married):

1. You received interest from a United States Savings Bond or other United States government obligation or from a tax- exempt bond or obligation issued by another state or by a city or other entity not in Nebraska.
2. You were not a full-year Nebraska resident in 2008 (your home was not located in Nebraska or you moved into or out of Nebraska in 2008).
3. You are married but are not filing a joint return with your spouse to report Nebraska income tax.
4. You are claiming a credit other than the personal exemption credit, the earned income credit, or Nebraska income tax withheld on your W-2. These credits include, but are not limited to: a credit for tax paid to another state, a credit for estimated tax payments, a credit for an overpayment of tax from the previous year’s return, a Nebraska Charitable Endowment Tax credit, or a Financial Institution Tax credit.
5. You are required to file a Schedule I, II, or III (Form 1040N) to compute your Nebraska income tax liability. (See the instructions for these schedules in the Nebraska Individual Income Tax Booklet.)

If any of the five situations listed above applies to you (or your spouse, if married), you must file a Nebraska Form 1040N even if you filed a Federal Form 1040EZ. If you filed a 2008 Federal Form 1040A or Form 1040, you must also file Nebraska Form 1040N.

NAME/ADDRESS/SOCIAL SECURITY NUMBER

If a paper return is filed, use the mailing label sent with your booklet. If any label information is in error, make the correction on the label and carefully place the label over the name/address area of the return. Social security numbers are no longer printed on the label. You must enter your social security number(s) on the form where indicated.

PUBLIC HIGH SCHOOL DISTRICT CODE IS REQUIRED OF ALL NEBRASKA RESIDENTS

Enter the high school identification code from the listing of districts on pages 25 to 28 of the Nebraska Individual Income Tax Booklet.

ACTIVE MILITARY 

Check the box for active military if you or your spouse were on active duty anytime during 2008. See pages 5 and 21 of the Nebraska Individual Income Tax Booklet for additional information.

DECEASED TAXPAYER(S)

Check the box for deceased taxpayer(s) if the return is being filed for a deceased taxpayer(s) and enter the name of the deceased and the date of death. See page 5 of the Nebraska Individual Income Tax Booklet for additional information.

DUE DATE

Form 1040NS must be postmarked by April 15, 2009. Mail your return to the Nebraska Department of Revenue using the mailing labels provided in the Nebraska Individual Income Tax Booklet. Use P.O. Box 98912 for refund returns (or returns without a payment), and P.O. Box 98934 if you are making a payment.

ROUNDING TO WHOLE DOLLARS

Please round down all amounts less than 50 cents, and round up all amounts of 50 through 99 cents. Enter only rounded dollars.

LINE 4, STANDARD DEDUCTION

If you did not check a box on line 2, then enter 5,450 if you are single, and 10,900 if you are married. If you checked one or both of the boxes on line 2, and filed Form 1040EZ, enter the amount from line E of the federal worksheet on the back of the Form 1040EZ.

LINE 7, Nebraska income tax.

Use your filing status from line 1, and the amount on line 6 to find your Nebraska income tax in the Nebraska Tax Table found on pages 29-34 of the Nebraska Individual Income Tax Booklet. Enter the amount of tax from the Nebraska Tax Table.

LINE 8, NEBRASKA PERSONAL EXEMPTION CREDIT

If “0” is entered on line 5, enter “0” on line 8. If “1” is entered on line 5, enter “113.00” on line 8. If “2” is entered on line 5, enter “226.00” on line 8.

LINE 10, INCOME TAX WITHHELD

Add the amounts shown as Nebraska income tax withheld on the Form(s) W-2 from your employer(s). Attach the state copies to the front of the Form 1040NS.

LINE 11, NEBRASKA EARNED INCOME CREDIT.

Nebraska residents who have a federal earned income credit are allowed a state credit equal to 10% (.10) of the federal credit. Enter the federal credit information from line 8a (Form 1040EZ). You must attach a copy of Federal Form 1040EZ to your Nebraska return.

LINE 13, AMOUNT YOU OWE

Use our e-pay system at www.revenue.ne.gov, or attach a check or money order payable to the Nebraska Department of Revenue for the amount you owe. Payment may also be made by credit card. See page 17 of instructions for Form 1040N. A tax due amount of less than $2.00 need not be paid. If line 13 is $500 or more, complete Nebraska Form 2210N and determine if you owe a penalty. If so, you must file Form 1040N instead of Form 1040NS. Checks written to the Department of Revenue may be presented for payment electronically.

LINE 15, WILDLIFE CONSERVATION FUND

You may make a voluntary donation of part of your line 14 overpayment to this fund. For more information on the Wildlife Conservation Fund, contact the Nebraska Game and Parks Commission, Wildlife Division, 2200 North 33rd Street, Lincoln, Nebraska 68503-0370, call (402) 471-0641, or visit www.ngpc.state.ne.us.

LINE 16, NEBRASKA CAMPAIGN FINANCE CONTRIBUTION

You may voluntarily contribute $1.00 or more of your line 14 overpayment to the Campaign Finance Limitation Cash Fund. For more information, contact the Nebraska Accountability and Disclosure Commission, 11th Floor, State Capitol, P.O. Box 95086, Lincoln, NE 68509-5086, call (402) 471-2522, or visit www.nadc.state.ne.us.

LINE 17

An amount less than $2.00 will not be refunded. If a taxpayer has an existing tax liability of any kind with the Nebraska Department of Revenue, the Department may apply an overpayment reflected on this return to such liability and notify the taxpayer of this action.

LINE 18

See line 44 instructions for Form 1040N on page 18 of the Nebraska Individual Income Tax Booklet.