Form 1040N instructions - Nebraska Department of Revenue 2025

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Phase out of the taxation of social security benefits, LB 873 (2022). LB 873 phases out the taxation of benefits received under the federal Social Security Act on the Nebraska individual income tax return. For tax year 2022, the percentage reduction is 40%.
The standard deduction in Nebraska is $7,900 for single filers and $15,800 for joint filers. You can claim a larger standard deduction if you or your spouse is over age 65 or blind. Once you have your Nebraska taxable income, you can calculate income taxes using the rates in the table above.
They include: Downloading from IRS Forms Publications page. Picking up copies at an IRS Taxpayer Assistance Center. Going to the IRS Small Business and Self-Employed Tax Center page. Requesting copies by phone 800-TAX-FORM (800-829-3676).
Paper returns must be mailed to the Nebraska Department of Revenue, PO Box 98923, Lincoln, NE 68509‑8923. Retain a copy of this return for your records. Preidentified Return. This return is to be used by the official whose name is printed on it.
Individual Income Tax Brackets and Rates 1 $0-2,999 2.46% 2 $3,000- 17,999 3.51% 3 $18,000- Rate6 more rows
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These 2023 forms and more are available: Nebraska Form 1040N Personal Income Tax Return for Residents. Nebraska Form 2210 Underpayment of Estimated Tax. Nebraska Form 2441N Child and Dependent Care Expenses. Nebraska Form 4868N Extension.
The standard deduction amounts for 2024 are $14,600 for single filers, $29,200 for joint filers, and $21,900 for heads of household. People 65 or older may be eligible for a higher amount. The 2024 standard deduction is taken on tax returns filed in 2025.

1040n instructions