Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 22 - INDIVIDUAL INCOME TAX REGULATIONS › Section 316-22-004 - INCOME OF PARTIAL-YEAR RESIDENT INDIVIDUALS SUBJECT TO NEBRASKA INCOME TAX

Current through June 17, 2024
004.01 Nebraska adjusted gross income for a
				partial-year resident individual is all income not taxed by another state which
				is earned while a resident and all income derived from Nebraska sources
				according to
				Reg-22-003,
				while a nonresident, after the adjustments provided in Reg-22-004.03.
004.02 Income taxed by another state. Income
				is taxed by another state if the income is subject to tax in the other state, a
				tax is actually imposed by the other state, and the tax is not satisfied by
				exemptions or credits, other than credits for estimated payments, withholding,
				or other taxes paid.
004.03 In
				determining Nebraska adjusted gross income of a partial-year resident, the
				following adjustments are made to the partial-year resident's income from
				Nebraska sources:
004.03A
Payment as a
				self-employed person or partner to a ( self-employed SEP, SIMPLE, or other
				qualified retirement plan.
A partial-year resident who is self-employed
				or a partner who pays into a qualified pension, profit sharing, annuity, or
				bond purchasing plan shall be allowed this federal deduction only to the extent
				of the ratio of the Nebraska self-employed or partnership income to the total
				self-employed or partnership income.
004.03B
Payment to an IRA.
A
				partial-year resident who pays into an IRA shall be allowed this federal
				deduction only to the extent of the ratio of the Nebraska self-employed income
				and wages to total self-employed income and wages.
004.03C
One-half of self-employment
				tax.
A partial-year resident individual shall be allowed this deduction
				only to the extent of the ratio of the Nebraska self-employed income to the
				total self-employed income.
004.03D
Penalty on early savings withdrawal.
A partial-year resident
				individual shall be allowed this deduction only to the extent that the penalty
				relates to interest reported as Nebraska source income.
004.03E
Moving expenses.
A
				partial-year resident individual may only deduct moving expenses for a move
				into Nebraska.
004.03F
Domestic production activities.
A partial-year resident individual
				shall be allowed this deduction to the extent it is directly related to
				Nebraska source income.
004.03G
Alimony paid.
A partial-year resident individual shall be allowed
				this deduction only to the extent of the ratio of the Nebraska adjusted gross
				income to federal adjusted gross income after Nebraska adjustments.
004.03H
Educator expenses.
A
				nonresident individual shall be allowed this deduction only as it relates to
				educational wages reported as Nebraska source income.
004.03I
Student Loan Interest.
A
				nonresident individual shall be allowed this deduction only to the extent of
				the ratio of the Nebraska adjusted gross income to federal adjusted gross
				income after Nebraska adjustments.
004.03J
Tuition and fees.
A
				nonresident individual shall be allowed this deduction only to the extent of
				the ratio of the Nebraska adjusted gross income to federal adjusted gross
				income after Nebraska adjustments.
004.03K
Health Savings Account.
A nonresident individual shall be allowed this deduction only to the
				extent of the ratio of the Nebraska adjusted gross income to federal adjusted
				gross income after Nebraska adjustments.
004.03L
Certain business expenses of
				reservists, performing artists, and fee-basis government officials.
A
				nonresident individual shall be allowed this deduction to the extent it is
				directly related to Nebraska source income.