State Reference · Tax Year 2026
Nebraska (NE)
Graduated up to 5.2% (2026 scheduled)
Nebraska Department of Revenue · Main form: Form 1040N · Due April 15, 2027
Rates & brackets
Top rate5.2%
Standard deductionMatches federal
Personal / dependent$157 personal exemption credit / dep
Filing logistics
Main formForm 1040N
Filing dueApril 15, 2027
E-file portalNebFile
AgencyNebraska Department of Revenue
Major credits
- Property tax credit (school + community college)
- NE Child Care Tax Credit
- NE EITC (10% federal)
Sales & property tax
Sales tax5.5% state + up to 2.5% local
Property taxLocally assessed; school district & community college property tax credit refundable via Form PTC
Preparer notes
- Form PTC property tax credit is refundable — most preparers miss it if client didn't bring tax statements.
- Social Security fully exempt starting 2025.
Related deduction & credit lessons
Deepen state-specific credit hunting with these lessons.