BizFilings Logo
800-981-7183

Understanding Personal Income Tax in Nebraska

Filed under State Taxes. Fact checked on February 13, 2013.

Article Tools

Personal income tax in Nebraska is discussed.

If you are a resident or nonresident of Nebraska and receive taxable income individually from property owned or business transacted in Nebraska, you are subject to tax on net income. Therefore, if you are operating your business as an S corporation, partnership, limited liability company, or sole proprietorship, you will be subject to a personal income tax on your business income that passes through to you.

The following rates are in effect for the 2012 tax year, and apply against taxable income. If adjusted gross income is $173,650 or more ($86,825 if married, filing separately), an additional calculation applies. NOTE: You must subtract $118 from the tax table calculation for each federal personal exemption allowed.

Single
Taxable Income Tax Rate
$0 to not over $2,400 2.56%
Over $2,400 to not over $17,500 $61.44, plus 3.57% of the excess over $2,400
Over $17,500 to not over $27,000 $600.51, plus 5.12% of the excess over $17,500
OVer $27,000 $1,086.91, plus 6.84% of the excess over $27,000

Married Filing Jointly, Surviving Spouse
Taxable Income Tax Rate
$0 to $4,800 2.56%
Over $4,800 to not over $35,000 $122.18, plus 3.57% of the excess over $4,800
Over $35,000 to not over $54,000 $1,201.02, plus 5.12% of the excess over $35,000
Over $54,000 $2,173.82, plus 6.84% of the excess over $54,000

Married Filing Separately
Taxable Income Tax Rate
$0 to $2,400 2.56%
Over $2,400 to not over $17,500 $61.44, plus 3.57% of the excess over $2,400
Over $17,500 to not over $27,000 $600.51, plus 5.12% of the excess over $17,500
Over $27,000 $1,086.91, plus 6.84% of the excess over $27,000

Head of Household
Taxable Income Tax Rate
$0 to not over $4,500 2.56%
Over $4,500 to not over $28,000 $115.20, plus 3.57% of the excess over $4,500
Over $28,000 to not over $40,000 $954.15, plus 5.12% of the excess over $28,000
Over $40,000 $1,568.55, plus 6.84% of the excess over $40,000

Article Tools

blog comments powered by Disqus
Next Article in Tax Center
Close