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					Nebraska 1040 MeF Business Rules for Tax Year 2009: Master List

Reference Number      State            Form       Line                     Field Name

X0000-005           Nebraska   n/a                *       n/a
NEGeneral-0001      Nebraska   n/a                *       n/a
NEGeneral-0002      Nebraska   n/a                *       n/a

NEHeader-0001       Nebraska   n/a                *       Software Developer License Number

NEHeader-0003       Nebraska   n/a                *       Electronic Filer Identification Number

NEHeader-0004       Nebraska   n/a                *       Electronic Filer Identification Number

NEHeader-0010       Nebraska   1040N              *       Spouse Taxpayer Social Security Number

NEHeader-0011       Nebraska   1040N              *       Spouse Taxpayer Social Security Number

NEHeader-0015       Nebraska   1040N              *       Primary Taxpayer Date of Death

NEHeader-0016       Nebraska   1040N              *       Primary Taxpayer Date of Death




NEHeader-0016       Nebraska   1040N              *       Primary Taxpayer Date of Death


NEHeader-0017       Nebraska   1040N              *       Spouse Taxpayer Date of Death

NEHeader-0018       Nebraska   1040N              *       Spouse Taxpayer Date of Death




NEHeader-0019       Nebraska   1040N              *       Tax Year

NEHeader-0020       Nebraska   1040N              *       Tax Period End Date

NEHeader-0021       Nebraska   n/a                *       Return Type


NEHeader-0022       Nebraska   n/a                *       n/a


NEHeader-0023       Nebraska   n/a                *       n/a

NEHeader-0024       Nebraska   n/a                *       n/a
F1040N-0001   Nebraska   1040N   *   High School District Code


F1040N-0002   Nebraska   1040N   *   Farmer/Rancher Indicator

F1040N-0003   Nebraska   1040N   *   Active Military Indicator

F1040N-0009   Nebraska   1040N   1   Federal Filing Status


F1040N-0166   Nebraska   1040N   1   Federal Filing Status


F1040N-0160   Nebraska   1040N   1   Federal Filing Status


F1040N-0161   Nebraska   1040N   1   Federal Filing Status


F1040N-0164   Nebraska   1040N   3   Type of Return


F1040N-0018   Nebraska   1040N   3   Type of Return


F1040N-0019   Nebraska   1040N   3   Partial Year Resident From Date


F1040N-0020   Nebraska   1040N   3   Partial Year Resident From Date


F1040N-0021   Nebraska   1040N   3   Partial Year Resident From Date


F1040N-0022   Nebraska   1040N   3   Partial Year Resident From Date


F1040N-0024   Nebraska   1040N   3   Partial Year Resident To Date


F1040N-0025   Nebraska   1040N   3   Partial Year Resident To Date


F1040N-0026   Nebraska   1040N   3   Partial Year Resident To Date
F1040N-0027   Nebraska   1040N   3    Partial Year Resident To Date


F1040N-0029   Nebraska   1040N   4    Number of Federal Exemptions
F1040N-0030   Nebraska   1040N   4    Number of Federal Exemptions

F1040N-0032   Nebraska   1040N   5    Federal Adjusted Gross Income (AGI)

F1040N-0035   Nebraska   1040N   6    Nebraska Standard Deduction


F1040N-0038   Nebraska   1040N   7    Total Itemized Deductions

F1040N-0041   Nebraska   1040N   8    State and Local Income Taxes


F1040N-0042   Nebraska   1040N   8    State and Local Income Taxes


F1040N-0048   Nebraska   1040N   10   Nebraska Deductions

F1040N-0168   Nebraska   1040N   12   Adjustments Increasing Federal AGI

F1040N-0053   Nebraska   1040N   12   Adjustments Increasing Federal AGI

F1040N-0169   Nebraska   1040N   13   Adjustments Decreasing Federal AGI

F1040N-0056   Nebraska   1040N   13   Adjustments Decreasing Federal AGI

F1040N-0167   Nebraska   1040N   15   Nebraska Income Tax


F1040N-0061   Nebraska   1040N   15   Nebraska Income Tax


F1040N-0064   Nebraska   1040N   16   Nebraska Minimum or Other Tax


F1040N-0065   Nebraska   1040N   16   Nebraska Minimum or Other Tax


F1040N-0070   Nebraska   1040N   19   Nebraska Personal Exemption Credit


F1040N-0073   Nebraska   1040N   20   Credit for Tax Paid to Another State
F1040N-0074   Nebraska   1040N   20   Credit for Tax Paid to Another State


F1040N-0077   Nebraska   1040N   21   Credit for the Elderly or Disabled

F1040N-0078   Nebraska   1040N   21   Credit for the Elderly or Disabled

F1040N-0081   Nebraska   1040N   22   CDAA Credit

F1040N-0082   Nebraska   1040N   22   CDAA Credit

F1040N-0083   Nebraska   1040N   22   CDAA Credit

F1040N-0086   Nebraska   1040N   23   Form 3800N Nonrefundable Credit

F1040N-0087   Nebraska   1040N   23   Form 3800N Nonrefundable Credit

F1040N-0090   Nebraska   1040N   24   Nebraska Child/Dependent Care
                                      Nonrefundable Credit
F1040N-0091   Nebraska   1040N   24   Nebraska Child/Dependent Care
                                      Nonrefundable Credit
F1040N-0092   Nebraska   1040N   24   Nebraska Child/Dependent Care
                                      Nonrefundable Credit
F1040N-0093   Nebraska   1040N   24   Nebraska Child/Dependent Care
                                      Nonrefundable Credit
F1040N-0100   Nebraska   1040N   25   Financial Institution Tax Credit

F1040N-0101   Nebraska   1040N   25   Financial Institution Tax Credit

F1040N-0102   Nebraska   1040N   25   Financial Institution Tax Credit

F1040N-0103   Nebraska   1040N   25   Financial Institution Tax Credit


F1040N-0108   Nebraska   1040N   27   Nebraska Tax After Nonrefundable Credits

F1040N-0109   Nebraska   1040N   27   Nebraska Tax After Nonrefundable Credits

F1040N-0112   Nebraska   1040N   28   Nebraska Income Tax Withheld

F1040N-0117   Nebraska   1040N   30   Form 3800N Refundable Credit

F1040N-0118   Nebraska   1040N   30   Form 3800N Refundable Credit

F1040N-0119   Nebraska   1040N   30   Form 3800N Refundable Credit
F1040N-0122   Nebraska   1040N   31   Nebraska Child/Dependent Care Refundable
                                      Credit

F1040N-0123   Nebraska   1040N   31   Nebraska Child/Dependent Care Refundable
                                      Credit

F1040N-0124   Nebraska   1040N   31   Nebraska Child/Dependent Care Refundable
                                      Credit

F1040N-0125   Nebraska   1040N   31   Nebraska Child/Dependent Care Refundable
                                      Credit

F1040N-0126   Nebraska   1040N   31   Nebraska Child/Dependent Care Refundable
                                      Credit

F1040N-0127   Nebraska   1040N   31   Nebraska Child/Dependent Care Refundable
                                      Credit

F1040N-0130   Nebraska   1040N   32   Beginning Farmer Credit

F1040N-0131   Nebraska   1040N   32   Beginning Farmer Credit

F1040N-0134   Nebraska   1040N   33   Nebraska Earned Income Credit


F1040N-0135   Nebraska   1040N   33   Nebraska Earned Income Credit


F1040N-0136   Nebraska   1040N   33   Nebraska Earned Income Credit


F1040N-0162   Nebraska   1040N   33   Nebraska Earned Income Credit


F1040N-0163   Nebraska   1040N   33   Nebraska Earned Income Credit


F1040N-0137   Nebraska   1040N   33   Nebraska Earned Income Credit


F1040N-0142   Nebraska   1040N   35   Penalty for Underpayment of Estimated Tax


F1040N-0143   Nebraska   1040N   35   Penalty for Underpayment of Estimated Tax
F1040N-0159   Nebraska   1040N         43     Amount to be Refunded


F1040N-0165   Nebraska   1040N         98     Federal Earned Income Credit Amount

S1-0005       Nebraska   Schedule I    45b    Nebraska State and Local Bonds

S1-0070       Nebraska   Schedule I    45     Interest Income
S1-0009       Nebraska   Schedule I    46     Financial Institution Tax Credit Claimed
S1-0022       Nebraska   Schedule I    50     Total Adjustments Increasing Income
S1-0023       Nebraska   Schedule I    50     Total Adjustments Increasing Income
S1-0026       Nebraska   Schedule I    51     State Income Tax Refund Deduction
S1-0036       Nebraska   Schedule I    53     Railroad Retirement Board Pension Payments


S1-0037       Nebraska   Schedule I    53     Railroad Retirement Board Pension Payments

S1-0039       Nebraska   Schedule I    54     Special Capital Gains/Extraordinary Dividends
                                              Deduction
S1-0042       Nebraska   Schedule I    54     Special Capital Gains/Extraordinary Dividends
                                              Deduction
S1-0045       Nebraska   Schedule I    55     Nebraska College Savings Plan

S1-0052       Nebraska   Schedule I    58     Nebraska Long Term Care Savings Plan
                                              Contribution
S1-0055       Nebraska   Schedule I    59a-   Other Adjustments Decreasing AGI
                                       59h
S1-0056       Nebraska   Schedule I    59b    Other Adjustments Decreasing AGI - S
                                              Corporation and Limited Liability Company
                                              Non-Nebraska Income
S1-0057       Nebraska   Schedule I    59d    Other Adjustments Decreasing AGI -
                                              Nebraska Net Operating Loss Carryforward

S1-0064       Nebraska   Schedule I    60     Total Adjustments Decreasing Federal AGI

S1-0065       Nebraska   Schedule I    60     Total Adjustments Decreasing Federal AGI

S2-0001       Nebraska   Schedule II   *      Nebraska Schedule II

S2-0002       Nebraska   Schedule II   *      Nebraska Schedule II

S2-0003       Nebraska   Schedule II   *      Nebraska Schedule II


S2-0006       Nebraska   Schedule II   *      Other State Name
S2-0010       Nebraska   Schedule II   61     Nebraska Income Tax
S2-0017   Nebraska   Schedule II    63     Calculated Tax Credit

S2-0024   Nebraska   Schedule II    65     Maximum Tax Credit

S2-0025   Nebraska   Schedule II    65     Maximum Tax Credit

S3-0001   Nebraska   Schedule III   *      Nebraska Schedule III

S3-0002   Nebraska   Schedule III   *      Nebraska Schedule III


S3-0008   Nebraska   Schedule III   66     Income Derived From Nebraska Sources

S3-0012   Nebraska   Schedule III   67     Adjustments Applied to Nebraska Income

S3-0019   Nebraska   Schedule III   69     Ratio; Nebraska's Share of the Total Income

S3-0020   Nebraska   Schedule III   69     Ratio; Nebraska's Share of the Total Income

S3-0024   Nebraska   Schedule III   70     Tax Table Income
S3-0028   Nebraska   Schedule III   71a    Tax From Tax Table on Line 70 Income

S3-0031   Nebraska   Schedule III   71b    Additional Tax from Additional Tax Rate
                                           Schedule
S3-0034   Nebraska   Schedule III   71c1   Credits to be Subtracted Amounts
S3-0037   Nebraska   Schedule III   71c2   Credits to be Subtracted Amounts
S3-0040   Nebraska   Schedule III   71c3   Credits to be Subtracted Amounts
S3-0041   Nebraska   Schedule III   71c4   Credits to be Subtracted Amounts
S3-0047   Nebraska   Schedule III   71     Tax Subtotal Amount

S3-0051   Nebraska   Schedule III   72     Personal Exemption Credit
S3-0057   Nebraska   Schedule III   74     Nebraska Income Tax

S3-0058   Nebraska   Schedule III   74     Nebraska Income Tax
S3-0075   Nebraska   Schedule III   75     Minimum or Other Tax


S3-0079   Nebraska   Schedule III   76b    Federal Earned Income Credit Amount

S3-0080   Nebraska   Schedule III   76     Earned Income Credit Subtotal
S3-0083   Nebraska   Schedule III   77     Nebraska Earned Income Credit

S3-0084   Nebraska   Schedule III   77     Nebraska Earned Income Credit

S3-0085   Nebraska   Schedule III   77     Nebraska Earned Income Credit
S3-0086         Nebraska   Schedule III   77   Nebraska Earned Income Credit

F1099BFC-0007   Nebraska   Form 1099BFC   *    Tax Period Begin Date

F1099BFC-0014   Nebraska   Form 1099BFC   *    Type of Business

F1099NTC-0007   Nebraska   Form 1099NTC   *    Date of Contribution
F1099NTC-0014   Nebraska   Form 1099NTC   *    Nebraska Tax Credit Approved Amount
F1099NTC-0015   Nebraska   Form 1099NTC   *    Nebraska Tax Credit Approved Amount
F1099NTC-0017   Nebraska   Form 1099NTC   *    Type of Business Checkbox


F1099NTC-0018   Nebraska   Form 1099NTC   *    Type of Business Checkbox

F1099NTC-0019   Nebraska   Form 1099NTC   *    Type of Business Checkbox


F1310N-0001     Nebraska   Form 1310N     *    Tax Year Decedent Was Due A Refund

F1310N_0007     Nebraska   Form 1310N     A    Part I Line A Surviving Spouse Checkbox


F1310N_0008     Nebraska   Form 1310N     B    Part I Line B Court-appointed or Certified
                                               Personal Representative checkbox


F1310N_0009     Nebraska   Form 1310N     B    Part I Line B Court-appointed or Certified
                                               Personal Representative checkbox

F1310N_0010     Nebraska   Form 1310N     C    Part I Line C Person Other than A or B
                                               Claiming Refund for the Decedent's Estate
                                               checkbox
F1310N_0011     Nebraska   Form 1310N     C    Part I Line C Person Other than A or B
                                               Claiming Refund for the Decedent's Estate
                                               checkbox

F1310N_0012     Nebraska   Form 1310N     C    Part I Line C Person Other than A or B
                                               Claiming Refund for the Decedent's Estate
                                               checkbox
F1310N_0013     Nebraska   Form 1310N     2    Court-appointed or Certified Personal
                                               Representative question YES/NO checkboxes.

F14N-0018       Nebraska   Form 14N       *    Check One: Type of Business checkboxes

F14N-0017       Nebraska   Form 14N       2    Amount of Nebraska Income Tax Withheld
                                               and Remitted
F2210N-0001   Nebraska   Form 2210N   *     Annualized Income checkbox

F2210N-0002   Nebraska   Form 2210N   *     Form 2210N lines 9-23

F2210N-0003   Nebraska   Form 2210N   *     Form 2210N lines 24-33

F2210N-0005   Nebraska   Form 2210N   1     Total Nebraska Income Tax After Non-
                                            refundable Credits
F2210N-0008   Nebraska   Form 2210N   2     Nebraska Refundable Credits

F2210N-0012   Nebraska   Form 2210N   4     Tax Less Credits (Line 1 Minus Line 2)
                                            Multiplied by .90
F2210N-0015   Nebraska   Form 2210N   5     Tax Withhheld for Current Year Not Including
                                            Estimated Payments
F2210N-0018   Nebraska   Form 2210N   6     Tax Less Credits Minus Tax Withheld (Line 3
                                            Minus Line 5)
F2210N-0023   Nebraska   Form 2210N   8     Required Annual Payment (Smaller of Lines 4
                                            and 7)
F2210N-0028   Nebraska   Form 2210N   10    Form 2210N line 10 Columns 1-4




F2210N-0029   Nebraska   Form 2210N   10    Required Installment Amount for the first
                                            payment
F2210N-0030   Nebraska   Form 2210N   10    Required Installment Amount for the second
                                            payment
F2210N-0031   Nebraska   Form 2210N   10    Required Installment Amount for the third
                                            payment
F2210N-0032   Nebraska   Form 2210N   10    Required Installment Amount for the last
                                            payment
F2210N-0038   Nebraska   Form 2210N   12b   Overpayment of Previous Installments B
                                            from Line 18 of the Previous Column
F2210N-0040   Nebraska   Form 2210N   12c   Overpayment of Previous Installments C from
                                            Line 18 of the Previous Column
F2210N-0042   Nebraska   Form 2210N   12d   Overpayment of Previous Installments D
                                            from Line 18 of the Previous Column
F2210N-0047   Nebraska   Form 2210N   14b   Taxes Due Column B from Line 17A
F2210N-0051   Nebraska   Form 2210N   14c   Taxes Due Column C from Line 16B Plus Line
                                            17B
F2210N-0053   Nebraska   Form 2210N   14d   Taxes Due Column D from Line 16C Plus Line
                                            17C
F2210N-0055   Nebraska   Form 2210N   15a   Applied Overpayment A (Enter Line 11)
F2210N-0063   Nebraska   Form 2210N   17a   Underpayment A (Line 10 Minus Line 15, if
                                            Line 10 Greater or Equal)
F2210N-0064   Nebraska   Form 2210N   17a   Underpayment A (Line 10 Minus Line 15, if
                                            Line 10 Greater or Equal)
F2210N-0066   Nebraska   Form 2210N   17b   Underpayment B (Line 10 Minus Line 15, if
                                            Line 10 Greater or Equal)
F2210N-0067   Nebraska   Form 2210N   17b   Underpayment B (Line 10 Minus Line 15, if
                                            Line 10 Greater or Equal)
F2210N-0069   Nebraska   Form 2210N   17c   Underpayment C (Line 10 Minus Line 15, if
                                            Line 10 Greater or Equal)
F2210N-0070   Nebraska   Form 2210N   17c   Underpayment C (Line 10 Minus Line 15, if
                                            Line 10 Greater or Equal)
F2210N-0072   Nebraska   Form 2210N   17d   Underpayment D (Line 10 Minus Line 15, if
                                            Line 10 Greater or Equal)
F2210N-0073   Nebraska   Form 2210N   17d   Underpayment D (Line 10 Minus Line 15, if
                                            Line 10 Greater or Equal)
F2210N-0075   Nebraska   Form 2210N   18a   Overpayment A (Line 15 Minus Line 10, if
                                            Line 15 is Greater or Equal)
F2210N-0076   Nebraska   Form 2210N   18a   Overpayment A (Line 15 Minus Line 10, if
                                            Line 15 is Greater or Equal)
F2210N-0078   Nebraska   Form 2210N   18b   Overpayment B (Line 15 Minus Line 10, if
                                            Line 15 is Greater or Equal)
F2210N-0079   Nebraska   Form 2210N   18b   Overpayment B (Line 15 Minus Line 10, if
                                            Line 15 is Greater or Equal)
F2210N-0081   Nebraska   Form 2210N   18c   Overpayment C (Line 15 Minus Line 10, if
                                            Line 15 is Greater or Equal)
F2210N-0082   Nebraska   Form 2210N   18c   Overpayment C (Line 15 Minus Line 10, if
                                            Line 15 is Greater or Equal)
F2210N-0084   Nebraska   Form 2210N   18d   Overpayment D (Line 15 Minus Line 10, if
                                            Line 15 is Greater or Equal)
F2210N-0085   Nebraska   Form 2210N   18d   Overpayment D (Line 15 Minus Line 10, if
                                            Line 15 is Greater or Equal)
F2210N-0091   Nebraska   Form 2210N   20a   Date Of Payment Or Next Due Date From
                                            Line 9 Whichever Is Earlier A
F2210N-0093   Nebraska   Form 2210N   20b   Date Of Payment Or Next Due Date From
                                            Line 9 Whichever Is Earlier B
F2210N-0095   Nebraska   Form 2210N   20c   Date Of Payment Or Next Due Date From
                                            Line 9 Whichever Is Earlier C
F2210N-0097   Nebraska   Form 2210N   20d   Date Of Payment Or Next Due Date From
                                            Line 9 Whichever Is Earlier D
F2210N-0099   Nebraska   Form 2210N   21a   Number of Days A From Due Date of
                                            Installment to the Date on Line 20
F2210N-0101   Nebraska   Form 2210N   21b   Number of Days B From Due Date of
                                            Installment to the Date on Line 20
F2210N-0103   Nebraska   Form 2210N   21c   Number of Days C From Due Date of
                                            Installment to the Date on Line 20
F2210N-0105   Nebraska   Form 2210N   21d   Number of Days D From Due Date of
                                            Installment to the Date on Line 20
F2210N-0107   Nebraska   Form 2210N   22a   Penalty A For 5% per Year On The Amount on
                                            Line 19 For the Days In 2009 On Line 21
F2210N-0109   Nebraska   Form 2210N   22b       Penalty B For 5% per Year On The Amount on
                                                Line 19 For the Days In 2009 On Line 21

F2210N-0111   Nebraska   Form 2210N   22c       Penalty C For 5% per Year On The Amount on
                                                Line 19 For the Days In 2009 On Line 21

F2210N-0113   Nebraska   Form 2210N   22d       Penalty D For 5% per Year On The Amount on
                                                Line 19 For the Days In 2009 On Line 21

F2210N-0115   Nebraska   Form 2210N   23        Total Amount of Penalty (Line 22 Total of
                                                Colmns A thru D)
F2210N-0118   Nebraska   Form 2210N   27        Tax Less Credits Minus Tax Withheld (Line 3
                                                Minus Line 5)
F2210N-0122   Nebraska   Form 2210N   31        Underpayment of Estimated Tax (Line 29
                                                Minus Line 30)
F2210N-0124   Nebraska   Form 2210N   32        Number of Days From January 15 to Date of
                                                Payment, or April 15, Whichever Earlier

F2210N-0126   Nebraska   Form 2210N   33        Penalty (5% per Year On The Amount on Line
                                                31 For the Days On Line 32)
F2210N-0127   Nebraska   Form 2210N   33        Penalty (5% per Year On The Amount on Line
                                                31 For the Days On Line 32)
F2441N-0021   Nebraska   Form 2441N           3 Total Qualfied Expenses Or Limit Amount

F2441N-0022   Nebraska   Form 2441N           3 Total Qualfied Expenses Or Limit Amount

F2441N-0028   Nebraska   Form 2441N           5 Spouse Earned Income Amount

F2441N-0034   Nebraska   Form 2441N           7 Adjusted Gross Income
F2441N-0035   Nebraska   Form 2441N           7 Adjusted Gross Income

F2441N-0038   Nebraska   Form 2441N           8 Federal Percentage Applied to Line 7, AGI.

F2441N-0040   Nebraska   Form 2441N           9 State Percentage Applied to Line 7, AGI

F2441N-0046   Nebraska   Form 2441N          11 State Allowable Credit Multipled by Federal
                                                Percentage
F2441N-0048   Nebraska   Form 2441N         12a Part Year Resident Schedule III Ratio

F2441N-0049   Nebraska   Form 2441N         12a Part Year Resident Schedule III Ratio

F2441N-0050   Nebraska   Form 2441N         12a Part Year Resident Schedule III Ratio

F2441N-0053   Nebraska   Form 2441N         12b Part Year Resident Allowable Credit

F2441N-0054   Nebraska   Form 2441N         12b Part Year Resident Allowable Credit
F2441N-0055   Nebraska   Form 2441N        12b Part Year Resident Allowable Credit

F2441N-0068   Nebraska   Form 2441N         24 Limited Amount

F2441N-0076   Nebraska   Form 2441N         30 Qualifying Person Limited Amount

F2441N-0081   Nebraska   Form 2441N         34 Smaller of Line 32 or Line 33

F3800N-0011   Nebraska   Form 3800N   5        Nebraska Income Tax Liability

F3800N-0013   Nebraska   Form 3800N   6        Total Nonrefundable Credits

F3800N-0017   Nebraska   Form 3800N   9        LB270 Credit Used To Reduce Liability

F3800N-0018   Nebraska   Form 3800N   9        LB270 Credit Used To Reduce Liability

F3800N-0020   Nebraska   Form 3800N   10       Amount of LB270 Credits Distributed

F3800N-0023   Nebraska   Form 3800N   12       Total LB270 Credit to be Carried Forward

F3800N-0025   Nebraska   Form 3800N   13       Form 775N Credit

F3800N-0026   Nebraska   Form 3800N   13       Form 775N Credit

F3800N-0027   Nebraska   Form 3800N   13       Form 775N Credit

F3800N-0029   Nebraska   Form 3800N   14       Enterprise Zone Credits

F3800N-0035   Nebraska   Form 3800N   15       Total Renewable Energy Tax Credit

F3800N-0037   Nebraska   Form 3800N   16       Total Nebraska Advantage Act credit
F3800N-0039   Nebraska   Form 3800N   17       Total Nebraska Rural Development Act LB608
                                               Distributed Credit Received
F3800N-0040   Nebraska   Form 3800N   17       Total Nebraska Rural Development Act LB608
                                               Distributed Credit Received

F3800N-0042   Nebraska   Form 3800N   18       Total Research and Development Distributed
                                               Credit Received
F3800N-0044   Nebraska   Form 3800N   19       Biodiesel Facility Credit
F3800N-0046   Nebraska   Form 3800N   20       TOTAL Form 3800N nonrefundable credit

F3800N-0047   Nebraska   Form 3800N   20       TOTAL Form 3800N nonrefundable credit

F3800N-0051   Nebraska   Form 3800N   22       Total Nebraska Advantage Microenterprise
                                               Credit
F3800N-0053      Nebraska   Form 3800N       23        Total Research and Development Credit

F3800N-0056      Nebraska   Form 3800N       24        TOTAL Form 3800N Refundable Credit

F3800N-0058      Nebraska   Form 3800N       25        LB270 Distributions


F3800N-0060      Nebraska   Form 3800N       26        LB270 Distributed Credits Received


F3800N-0061      Nebraska   Form 3800N       26        LB270 Distributed Credits Received


F3800N-0062      Nebraska   Form 3800N       26        LB270 Distributed Credits Received


F3800N-0063      Nebraska   Form 3800N       27        LB775 Distributed Credits Received

F3800N-0064      Nebraska   Form 3800N       27        LB775 Distributed Credits Received

F3800N-0065      Nebraska   Form 3800N       27        LB775 Distributed Credits Received

F3800N-0068      Nebraska   Form 3800N       27        LB775 Distributed Credits Received

F3800N-0074      Nebraska   Form 3800N       30        Nebraska Income Tax Liability after All Other
                                                       Nonrefundable Credits
F3800N-0076      Nebraska   Form 3800N       31        Credits Used to Reduce Income Tax Liability

F3800NR&D-0002   Nebraska   Form 3800N R&D           * E-Verify System ID
                            Worksheet
F3800NR&D-0003   Nebraska   Form 3800N R&D           * E-Verify System ID
                            Worksheet
F3800NR&D-0004   Nebraska   Form 3800N R&D           1 Applicable Tax Year End Date
                            Worksheet
F3800NR&D-0006   Nebraska   Form 3800N R&D           2 Total Federal Credit Allowed
                            Worksheet
F3800NR&D-0008   Nebraska   Form 3800N R&D        3-11 Alternative Methods to Apportion Credit
                            Worksheet
F3800NR&D-0015   Nebraska   Form 3800N R&D           7 Line 2 Multiplied By Line 6
                            Worksheet
F3800NR&D-0022   Nebraska   Form 3800N R&D         11 Line 2 Multiplied By Line 10
                            Worksheet

F3800NR&D-0023   Nebraska   Form 3800N R&D         12 Nebraska Research Development Credit
                            Worksheet
F3800NR&D-0026   Nebraska   Form 3800N R&D            12 Nebraska Research Development Credit
                            Worksheet

F3800NR&D-0027   Nebraska   Form 3800N R&D            13 Refundable Credit From Line 12 Used On
                            Worksheet                    Nebraska Income Tax Return
F3800NR&D-0033   Nebraska   Form 3800N R&D            15 Nonrefundable Credit Distributed to
                            Worksheet                    Partners, Shareholders, and Others

F3800NR&D-0034   Nebraska   Form 3800N R&D          SA-1 Schedule A - Distribution of Research and
                            Worksheet                    Development Credit data

F3800NR&D-0035   Nebraska   Form 3800N R&D          SA-1 Schedule A - Distribution of Research and
                            Worksheet                    Development Credit data

F3800NR&D-0036   Nebraska   Form 3800N R&D         SA-10 Schedule A - Distribution of Research and
                            Worksheet                    Development Credit data

F3800NREC-0008   Nebraska   Form 3800N                 3 Credit from Line 2 Used to Reduce Nebraska
                            Renewable Energy             Income Tax Liability
                            Worksheet

F3800NREC-0011   Nebraska   Form 3800N                 5 Sum of Lines 3 and 4
                            Renewable Energy
                            Worksheet

F4797N-0001      Nebraska   Form 4797N         *         Special Capital Gains/Extraordinary Dividend
                                                         Election and Computation
F4797N-0005      Nebraska   Form 4797N                   Tax Year the Election Was Made

F4797N-0008      Nebraska   Form 4797N                   Name of Stock Issuer for This Election

F4797N-0009      Nebraska   Form 4797N                   Description of Stock I

F4797N-0010      Nebraska   Form 4797N         P1-4      Three Year Nebraska Business Indcator


F4797N-0011      Nebraska   Form 4797N         P1-5      Publically Traded Corporation Indicator

F4797N-0012      Nebraska   Form 4797N         P1-6      Number of Shareholders at First Sale


F4797N-0013      Nebraska   Form 4797N         P1-9      More Than 90% of Stock at First Sale




F4797N-0016      Nebraska   Form 4797N         P3-2      Gift From Employee Indicator
F4797N-0033   Nebraska   Form 4797N   P2-8    Sale Price of Stock


F4797N-0034   Nebraska   Form 4797N   Pg1-1   Sale Price of Stock

F4797N-0038   Nebraska   Form 4797N   Pg1-1   Sale Price of Stock

F4797N-0042   Nebraska   Form 4797N   Pg1-3  Capital Gain on Sales of Qualifying Stock
                                             During This Year
F4797N-0043   Nebraska   Form 4797N   Pg1-3 Capital Gain on Sales of Qualifying Stock
                                             During This Year
F4797N-0044   Nebraska   Form 4797N   Pg1-11 Total Extraordinary Dividends Available for
                                             Exclusion
F4797N-0055   Nebraska   Form 4797N   Pg1-6 Limitation on Capital Gains Exclusion




F4797N-0056   Nebraska   Form 4797N   Pg1-6   Limitation on Capital Gains Exclusion




F4797N-0057   Nebraska   Form 4797N   Pg1-6   Limitation on Capital Gains Exclusion




F4797N-0061   Nebraska   Form 4797N   P2-14   Allowable Capital Gains Extraordinary
                                              Dividend Exclusion




F4797N-0062   Nebraska   Form 4797N   Pg1-12 Allowable Exclusion


F4797N-0066   Nebraska   Form 4797N   P3-1    Employee Previously Made Election For This
                                              Stock
F4797N-0067   Nebraska   Form 4797N   P3-1    Relationship To Employee

F4797N-0068   Nebraska   Form 4797N   P3-1    Relationship To Employee

F4797N-0069   Nebraska   Form 4797N   P3-3    Married To Employee On Date of Sale or
                                              Exchange

F4797N-0070   Nebraska   Form 4797N   P3-3    Married To Employee On Date of Sale or
                                              Exchange - Line 3
F4797N-0071   Nebraska   Form 4797N   P3-3   Married To Employee On Date of Sale or
                                             Exchange


F4797N-0077   Nebraska   Form 4797N   P3-6   Married To Employee On Date of Sale or
                                             Exchange - Line 6


F4797N-0090   Nebraska   Form 4797N   n/a    Name of Person Making or Who Previously
                                             Made the Election
F4797N-0091   Nebraska   Form 4797N          SSN of Person Making or Who Previously
                                             Made the Election
F4797N-0092   Nebraska   Form 4797N          Period of Time During Which the Employee
                                             Was Employed by the Corporation

F4797N-0093   Nebraska   Form 4797N          Period of Time During Which the Employee
                                             Was Employed by the Corporation

F4797N-0094   Nebraska   Form 4797N          Period of Time Stock Was Acquired


F4797N-0095   Nebraska   Form 4797N          Period of Time Stock Was Acquired


F4797N-0096   Nebraska   Form 4797N          Explanation Why the Stock Was Acquired If
                                             Not During Employment


F4797N-0097   Nebraska   Form 4797N   Pg1-12 Allowable Exclusion

F4797N-0098   Nebraska   Form 4797N          Name of Corporation Issuing Stock

F4797N-0099   Nebraska   Form 4797N          Description of the Stock

F4797N-0100   Nebraska   Form 4797N          Name of Employee Who Aquired the Stock

F4797N-0101   Nebraska   Form 4797N   P1-1   Has Previous Election Been Made Checkbox


F4797N-0102   Nebraska   Form 4797N   P1-1   Has Corporation Conducted Business for
                                             Three Years Checkbox.

F4797N-0103   Nebraska   Form 4797N   P1-1   Has Corporation Conducted Business for
                                             Three Years Checkbox.
F4797N-0104    Nebraska   Form 4797N         P2        Non-employee Special Capital Gains
                                                       Qualification

F4797N-0105    Nebraska   Form 4797N         P2-4      Oldest Surviving Descendent Checkbox


F4797N-0106    Nebraska   Form 4797N         P3-4      Beneficiaries Either Spouse or Decendent of
                                                       Employee Checkbox

ADVAPPL-0018   Nebraska   Microenterprise          4D3 Column D Credit Amount
                          Credit Worksheet

ADVAPPL-0020   Nebraska   Microenterprise          4D4 Column D Credit Amount
                          Credit Worksheet

ADVAPPL-0025   Nebraska   Microenterprise            4 Total Microenterprise Credit
                          Credit Worksheet

ADVAPPL-0027   Nebraska   Microenterprise            6 Attach Documentation Instructions
                          Credit Worksheet

FCDN-0004      Nebraska   Form CDN           1         Credit Approved This Year amount

FCDN-0006      Nebraska   Form CDN           2         Unused Credit Carryover Year(s)

FCDN-0011      Nebraska   Form CDN           5         Nebraska Tax Liability
FCDN-0013      Nebraska   Form CDN           6         Nebraska Personal Exemption Credit

FCDN-0015      Nebraska   Form CDN           7         Credit for Taxes Paid to Another State

FCDN-0017      Nebraska   Form CDN           8         Credit for the Elderly or Disabled

FCDN-0019      Nebraska   Form CDN           9         Form 3800N Nonrefundable Credit

FCDN-0021      Nebraska   Form CDN           10a       Nebraska Child Dependent Care
                                                       Nonrefundable Credit
FCDN-0023      Nebraska   Form CDN           10b       Nebraska Charitable Endowment Tax Credit

FCDN-0025      Nebraska   Form CDN           10c       Financial Institution Tax Credit

FCDN-0027      Nebraska   Form CDN           11        Net Nebraska Tax

FCDN-0029      Nebraska   Form CDN           12        Nebraska Community Development
                                                       Assistance Act Credit
FCDN-0038      Nebraska   Form CDN           14        Individual Allowed the Credit
FCDN-0039      Nebraska   Form CDN   14   Individual Allowed the Credit


FCDN-0042      Nebraska   Form CDN   15   Business Distributing the the Credit

FNFC-0008      Nebraska   Form NFC   *    Taxable Year of Financial Institution Begin
                                          Date
FNOL-0003      Nebraska   Form NOL   *    Taxable Year of Net Operating Loss Ending
                                          Date
FNOL-0010      Nebraska   Form NOL   5a   Nebraska Exemption Deduction (1040N Line
                                          6 1988-1992 Only)
FNOL-0016      Nebraska   Form NOL   6    Line 4 Minus Line 5

FNOL-0033      Nebraska   Form NOL   16   Amount of Difference When Line 14 Is More
                                          Than Line 12
FNOL-0041      Nebraska   Form NOL   21   Add Lines 10 and 20

FNOL-0044      Nebraska   Form NOL   22   Loss From 1040 Schedule D Line 16

FNOL-0051      Nebraska   Form NOL   25   Loss From 1040 Schedule D Line 21

FNOL-0054      Nebraska   Form NOL   27   Subtract Line 26 From Line 21
FNOL-0059      Nebraska   Form NOL   30   Nebraska Net Operating Loss

FNOL-0061      Nebraska   Form NOL   31   Income Derived From Nebraska Sources




FNOL-0063      Nebraska   Form NOL   32   Adjustments as Applied to Nebraska Income

FNOL-0065      Nebraska   Form NOL   33   Nebraska Income after Adjustments

FNOL-0067      Nebraska   Form NOL   35   Smaller of Loss of Line 33 or 34

FNOL-0068      Nebraska   Form NOL   35   Smaller of Loss of Line 33 or 34

FINTRAN-0001   Nebraska   n/a        *    Bank Routing Transit Number


FINTRAN-0002   Nebraska   n/a        *    Bank Account Number

FINTRAN-0003   Nebraska   n/a        *    Bank Account Number


FINTRAN-0004   Nebraska   n/a        *    Amount of the Refund Direct Deposit
FINTRAN-0005   Nebraska   n/a   *   International ACH Transaction Indicator


FINTRAN-0006   Nebraska   n/a   *   Bank Routing Transit Number




FINTRAN-0007   Nebraska   n/a   *   Bank Account Number


FINTRAN-0008   Nebraska   n/a   *   Bank Account Number


FINTRAN-0009   Nebraska   n/a   *   Amount of the Electronic Funds Withdrawal


FINTRAN-0010   Nebraska   n/a   *   Amount of the Electronic Funds Withdrawal

FINTRAN-0011   Nebraska   n/a   *   Amount of the Electronic Funds Withdrawal




FINTRAN-0012   Nebraska   n/a   *   Date of the Electronic Funds Withdrawal




FINTRAN-0013   Nebraska   n/a   *   Date of the Electronic Funds Withdrawal

FINTRAN-0014   Nebraska   n/a   *   International ACH Transaction Indicator


FINTRAN-0015   Nebraska   n/a   *   Estimated Payments Information
                                          Field Description

n/a
n/a
n/a

The number assigned to each software product that has been approved by the Nebraska
Department of Revenue.
The Electronic Filer Identification Number (EFIN) of the electronic return originator of this
return.
The Electronic Filer Identification Number (EFIN) of the electronic return originator of this
return.
The SSN of the Spouse.

The SSN of the Spouse.

This is the Primary Taxpayer date of death.

This is the Primary Taxpayer date of death.




This is the Primary Taxpayer date of death.


This is the Secondary Taxpayer date of death.

This is the Secondary Taxpayer date of death.




The tax year this return is for.

The ending date for the tax year this return is for.

The value that defines the return type.


n/a


n/a

n/a
This is a 7 digit code representing which Nebraska school district the taxpayer lives in. Pos. 1-
2 is the Taxpayer residence county. Pos. 3-4 is the School County. Pos. 5-7 is the School
District Number. Uses pattern value="[0-9]{7}"/>
A checkbox indicating if the primary taxpayer was a farmer or rancher, and/or active military.

A checkbox indicating if the primary taxpayer was a farmer or rancher, and/or active military.

For the Nebraska return, these are the Standard Federal Filing Status values of ‘1' = Single, ‘2'
= Married Filing Joint, ‘3' = Married Filing Separate, ‘4' = Head of Household, or ‘5' =
Widow(er) with dependent children.
For the Nebraska return, these are the Standard Federal Filing Status values of ‘1' = Single, ‘2'
= Married Filing Joint, ‘3' = Married Filing Separate, ‘4' = Head of Household, or ‘5' =
Widow(er) with dependent children.
For the Nebraska return, these are the Standard Federal Filing Status values of ‘1' = Single, ‘2'
= Married Filing Joint, ‘3' = Married Filing Separate, ‘4' = Head of Household, or ‘5' =
Widow(er) with dependent children.
For the Nebraska return, these are the Standard Federal Filing Status values of ‘1' = Single, ‘2'
= Married Filing Joint, ‘3' = Married Filing Separate, ‘4' = Head of Household, or ‘5' =
Widow(er) with dependent children.
Indicates the status of residency for the taxpayer: ‘1' = Resident,
‘2' = Partial Year Resident, ‘3' = Nonresident.

Indicates the status of residency for the taxpayer: ‘1' = Resident,
‘2' = Partial Year Resident, ‘3' = Nonresident.

The dates that the Partial Year Resident taxpayer(s) established residency in Nebraska (or the
start of the tax year) and moved out of Nebraska (or the end of the tax year).

The dates that the Partial Year Resident taxpayer(s) established residency in Nebraska (or the
start of the tax year) and moved out of Nebraska (or the end of the tax year).

The dates that the Partial Year Resident taxpayer(s) established residency in Nebraska (or the
start of the tax year) and moved out of Nebraska (or the end of the tax year).

The dates that the Partial Year Resident taxpayer(s) established residency in Nebraska (or the
start of the tax year) and moved out of Nebraska (or the end of the tax year).

The dates that the Partial Year Resident taxpayer(s) established residency in Nebraska (or the
start of the tax year) and moved out of Nebraska (or the end of the tax year).

The dates that the Partial Year Resident taxpayer(s) established residency in Nebraska (or the
start of the tax year) and moved out of Nebraska (or the end of the tax year).

The dates that the Partial Year Resident taxpayer(s) established residency in Nebraska (or the
start of the tax year) and moved out of Nebraska (or the end of the tax year).
The dates that the Partial Year Resident taxpayer(s) established residency in Nebraska (or the
start of the tax year) and moved out of Nebraska (or the end of the tax year).

This is Federal Exemptions as reported in the taxpayer's federal return.
This is Federal Exemptions as reported in the taxpayer's federal return.

This is Adjusted Gross Income (AGI) as reported in the taxpayer's federal return.

Nebraska base Standard Deduction based on Filing Status and including additional amounts
for over 65 and blind, but not including the federal additional standard deduction amounts for
state and local real estate taxes.
Itemized Deductions from federal form 1040 when the federal line is an itemized amount.

State and Local Taxes from federal Schedule A reported when deductions are itemized and
has checked the federal Schedule A 5a box, but not when the 5b box.

State and Local Taxes from federal Schedule A reported when deductions are itemized and
has checked the federal Schedule A 5a box, but not when the 5b box.

The greater of Nebraska Standard Deduction (Line 6) and Nebraska Itemized Deductions (Line
9).
Adjustments reported on Nebraska Schedule I Part A that increase the taxpayer's federal
Adjusted Gross Income.
Adjustments reported on Nebraska Schedule I Part A that increase the taxpayer's federal
Adjusted Gross Income.
Adjustments reported on Nebraska Schedule I Part B that decrease the taxpayer's federal
Adjusted Gross Income.
Adjustments reported on Nebraska Schedule I Part B that decrease the taxpayer's federal
Adjusted Gross Income.
The calculated Nebraska tax using tax table values and the Additional Tax Rate Schedule for
taxpayers whose AGI exceeds certain limits. Part Year residents and nonresidents must
calculate Nebraska Tax on Nebraska Schedule III.
The calculated Nebraska tax using tax table values and the Additional Tax Rate Schedule for
taxpayers whose AGI exceeds certain limits. Part Year residents and nonresidents must
calculate Nebraska Tax on Nebraska Schedule III.
The total of related lines from federal Forms 6251, 4972, and 5329 multiplied by 29.6% for
residents. Part Year residents and nonresidents use a similar calculation and must report
Nebraska Minimum or Other Tax on Nebraska Schedule III.
The total of related lines from federal Forms 6251, 4972, and 5329 multiplied by 29.6% for
residents. Part Year residents and nonresidents use a similar calculation and must report
Nebraska Minimum or Other Tax on Nebraska Schedule III.
This is a $118 credit for each federal exemption reported on Line 4. Part Year residents and
nonresidents must report Nebraska Personal Exemption Credit on Nebraska Schedule III.

A credit for the sum of prior year minimum tax for residents and taxes paid to other states
reported on Nebraska Schedule II. Part Year residents and nonresidents must report prior
year minimum tax on Nebraska Schedule III.
A credit for the sum of prior year minimum tax for residents and taxes paid to other states
reported on Nebraska Schedule II. Part Year residents and nonresidents must report prior
year minimum tax on Nebraska Schedule III.
A credit from federal form 1040A or 1040. If the federal credit has been limited by the federal
tax liability, use the lesser amount.
A credit from federal form 1040A or 1040. If the federal credit has been limited by the federal
tax liability, use the lesser amount.
The amount of allowed credit for contributions to approved projects as reported on Nebraska
Form CDN under the Community Development Assistance Act.
The amount of allowed credit for contributions to approved projects as reported on Nebraska
Form CDN under the Community Development Assistance Act.
The amount of allowed credit for contributions to approved projects as reported on Nebraska
Form CDN under the Community Development Assistance Act.
A nonrefundable credit allowed to qualified businesses that expand their investment or
employment in Nebraska as reported on Nebraska Form 3800N.
A nonrefundable credit allowed to qualified businesses that expand their investment or
employment in Nebraska as reported on Nebraska Form 3800N.
A credit for child or dependent care expensed for residents with Adjusted Gross Income
greater than $29,000.
A credit for child or dependent care expensed for residents with Adjusted Gross Income
greater than $29,000.
A credit for child or dependent care expensed for residents with Adjusted Gross Income
greater than $29,000.
A credit for child or dependent care expensed for residents with Adjusted Gross Income
greater than $29,000.
The amount of tax credit available as reported by a financial institution in which you are a
shareholder, and reported on Nebraska Form NFC.
The amount of tax credit available as reported by a financial institution in which you are a
shareholder, and reported on Nebraska Form NFC.
The amount of tax credit available as reported by a financial institution in which you are a
shareholder, and reported on Nebraska Form NFC.
The amount of tax credit available as reported by a financial institution in which you are a
shareholder, and reported on Nebraska Form NFC.

This is either the result of subtracting Total Nonrefundable Credits on Line 26 from Total
Nebraska Tax on Line 17, or the taxpayer's federal tax, whichever is less.
This is either the result of subtracting Total Nonrefundable Credits on Line 26 from Total
Nebraska Tax on Line 17, or the taxpayer's federal tax, whichever is less.
Tax withheld on forms W-2, W-2G, 1099-R or 1099-MISC or any other form showing Nebraska
withholding.
A refundable credit allowed to qualified businesses that expand their investment or
employment in Nebraska as reported on Nebraska Form 3800N.
A refundable credit allowed to qualified businesses that expand their investment or
employment in Nebraska as reported on Nebraska Form 3800N.
A refundable credit allowed to qualified businesses that expand their investment or
employment in Nebraska as reported on Nebraska Form 3800N.
A credit for child or dependent care expensed for full year and partial year residents with
Adjusted Gross Income of $29,000 or less, as reported on Nebraska Form 2441N.

A credit for child or dependent care expensed for full year and partial year residents with
Adjusted Gross Income of $29,000 or less, as reported on Nebraska Form 2441N.

A credit for child or dependent care expensed for full year and partial year residents with
Adjusted Gross Income of $29,000 or less, as reported on Nebraska Form 2441N.

A credit for child or dependent care expensed for full year and partial year residents with
Adjusted Gross Income of $29,000 or less, as reported on Nebraska Form 2441N.

A credit for child or dependent care expensed for full year and partial year residents with
Adjusted Gross Income of $29,000 or less, as reported on Nebraska Form 2441N.

A credit for child or dependent care expensed for full year and partial year residents with
Adjusted Gross Income of $29,000 or less, as reported on Nebraska Form 2441N.

This credit is granted to eligible beginning farmer claimants who receive a Form 1099 BFC
from the Department of Agriculture.
This credit is granted to eligible beginning farmer claimants who receive a Form 1099 BFC
from the Department of Agriculture.
Nebraska residents and part year residents who have a federal earned income credit are
allowed a state credit equal to 10% of the federal credit amount. Part Year residents must
calculate Nebraska EIC on Nebraska Schedule III.
Nebraska residents and part year residents who have a federal earned income credit are
allowed a state credit equal to 10% of the federal credit amount. Part Year residents must
calculate Nebraska EIC on Nebraska Schedule III.
Nebraska residents and part year residents who have a federal earned income credit are
allowed a state credit equal to 10% of the federal credit amount. Part Year residents must
calculate Nebraska EIC on Nebraska Schedule III.
Nebraska residents and part year residents who have a federal earned income credit are
allowed a state credit equal to 10% of the federal credit amount. Part Year residents must
calculate Nebraska EIC on Nebraska Schedule III.
Nebraska residents and part year residents who have a federal earned income credit are
allowed a state credit equal to 10% of the federal credit amount. Part Year residents must
calculate Nebraska EIC on Nebraska Schedule III.
Nebraska residents and part year residents who have a federal earned income credit are
allowed a state credit equal to 10% of the federal credit amount. Part Year residents must
calculate Nebraska EIC on Nebraska Schedule III.
If your tax due less withholding and allowable credits is $500 or more, the taxpayer may be
subject to penalty for underpayment of estimated tax. The penalty amount is calculated using
Nebraska Form 2210N.
If your tax due less withholding and allowable credits is $500 or more, the taxpayer may be
subject to penalty for underpayment of estimated tax. The penalty amount is calculated using
Nebraska Form 2210N.
When the return calculates that a refund of $2 or more is due, this amount will be refunded
to the taxpayer.

The amount of the federal Earned Income Credit as reported on federal forms 1040, 1040A or
1040EZ.
Interest and dividend income included on Line 45a from bonds issued by Nebraska state and
local government subdivisions.
Interest income received from state and local bonds (45a minus 45b)
The amount of tax credit available to the taxpayer as stated on Nebraska Form NFC.
The sum of Part A lines 45 through 49.
The sum of Part A lines 45 through 49.
This is the amount from federal Form 1040, Line 10.
Federally taxed Tier I and Tier II retirement benefits paid by the Railroad Retirement Board,
including dual vested benefits or supplemental annuities.

Federally taxed Tier I and Tier II retirement benefits paid by the Railroad Retirement Board,
including dual vested benefits or supplemental annuities.
This is the amount of Special Capital Gain or Extraordinary Dividend computed on Nebraska
Form 4797N.
This is the amount of Special Capital Gain or Extraordinary Dividend computed on Nebraska
Form 4797N.
The amount contributed during the tax year to the account owner's College Savings Plan
account.
The amount contributed during the tax year to the account owner's Nebraska Long Term Care
Savings Plan account.
Other Adjustments that decrease AGI for Nebraska purposes, limited to specific types are
reported here and sum to the Line 59 amount.
Income for an S Corporation or LLC that is not from Nebraska sources is deducted here.


A Nebraska net operating loss from an earlier year which is available for carryforward is
deducted here.

The sum of Part B lines 51 through 59.

The sum of Part B lines 51 through 59.

Credit for tax paid to another state for full year residents only.

Credit for tax paid to another state for full year residents only.

Credit for tax paid to another state for full year residents only.


The name of the other state where income taxes were paid.
The amount of Nebraska Income Tax from Line 17 on Form 1040N.
This computes the amount of the tax credit. See tax booklet instructions for the formula.

This is the least of Line 61 (Nebraska Income Tax), Line 63 (Calculated Tax Credit) or Line 64
(Tax Due and Paid to Another State).
This is the least of Line 61 (Nebraska Income Tax), Line 63 (Calculated Tax Credit) or Line 64
(Tax Due and Paid to Another State).
Computation of Nebraska Tax for Nonresidents and Partial-Year Residents Only.

Computation of Nebraska Tax for Nonresidents and Partial-Year Residents Only.


This is the total amount of the income derived from Nebraska sources, the sum of all entries
for Line 66b.
This is the total amount of the adjustments applied to Nebraska income, the sum of all entries
for Line 67b.
This calculates Nebraska's share of the total income. See Tax Booklet instructions for the
formula for this calculation.
This calculates Nebraska's share of the total income. See Tax Booklet instructions for the
formula for this calculation.
This is the tax table income as reported on Line 14 of Form 1040N.
Using Nebraska Tax Table and the income shown on Line 70, enter the tax amount from the
table.
Enter here any tax from the Additional Tax Rate Schedule if AGI amount is above certain
levels.
This is the amount of Partial Year filer allowed credits.
This is the amount of Partial Year filer allowed credits.
This is the amount of Partial Year filer allowed credits.
This is the amount of Partial Year filer allowed credits.
This is the total amount of Partial Year filer allowed credits.

This is a $118 credit for each federal exemption reported on Line 4 of Form 1040N.
Enter here the result of multiplying the Line 73 amount by the Ratio on Line 69.

Enter here the result of multiplying the Line 73 amount by the Ratio on Line 69.
The total of related lines from federal Forms 6251, 4972, and 5329 multiplied by 29.6%, with
additional calculations applied for Part Year residents and nonresidents.

The amount of the federal Earned Income Credit as reported on federal forms 1040, 1040A or
1040EZ.
Enter here the result of multiplying the federal EIC amount by 10%.
Enter here the result of multiplying the EIC Subtotal amount on Line 76 by the Ratio on Line
69.
Enter here the result of multiplying the EIC Subtotal amount on Line 76 by the Ratio on Line
69.
Enter here the result of multiplying the EIC Subtotal amount on Line 76 by the Ratio on Line
69.
Enter here the result of multiplying the EIC Subtotal amount on Line 76 by the Ratio on Line
69.
The begin date for the tax year.

The type of business of the individual claiming the Beginning Farmer Credit.

The date the contribution was made.
The amount of credit approved.
The amount of credit approved.
The type of business making the contribution to a CDAA project.


The type of business making the contribution to a CDAA project.

The type of business making the contribution to a CDAA project.


The tax year that the Decedent was due a refund.

This is Part I of the form, completed by all claimants.


The checkbox that indicates the person claiming the refund is a court-appointed or certified
personal representative.


This is Part I of the form, completed by all claimants.


Part II of this form is completed if Line C is checked, indicating that a person other than the
surviving spouse or court-appointed or certified personal representative is claiming the
refund.
The checkbox that indicates the person claiming the refund is someone other than the
surviving spouse or a court-appointed or certified personal representative.


This is Part I of the form, completed by all claimants.


The checkboxes that answer the questions if a personal represenative has been or will be
appointed.

The type of business that the organization is licensed for.

This is the amount of Nebraska income tax withheld and remitted.
This checkbox indicates the income was annualized.

These Form 2210N lines are completed for taxpayers who do not qualify as Farmers or
Ranchers.
These Form 2210N lines are completed for taxpayers who qualify as Farmers or Ranchers.

This is the Nebraska Income Tax After Non-refundable Credits as reported on Line 28 of Form
1040N.
Refundable Child/Dependent Care, Beginning Farmer, Earned Income and Form 3800N Credits
from Form 1040N.
This is the result of Tax Less Credits (Line 1 Minus Line 2) Multiplied by .90.

The amount of tax withhheld for the current Year, not including estimated payments.

This is the result of subracting Line 5 from Line 3 (Tax Less Credits Minus Tax Withheld).

This is the amount of annual payment that is required and is the smaller of the amounts on
Lines 4 or 7.
The sum of required Installment Amounts for all payments (columns 1-4 on the form).




Required Installment Amount for the first payment (first column on the form), Equal to 25% of
Required Annual Payment.
Required Installment Amount for the seond payment (second column on the form), Equal to
25% of Required Annual Payment.
Required Installment Amount for the third payment (third column on the form), Equal to 25%
of Required Annual Payment.
Required Installment Amount for the last payment (fourth column on the form), Equal to 25%
or the remainder of Required Annual Payment.
This is the amount of the overpayment of previous installments in column B (from Line 18 of
the Previous Column).
This is the amount of the overpayment of previous installments in column C (from Line 18 of
the Previous Column).
This is the amount of the overpayment of previous installments in column D (from Line 18 of
the Previous Column).
This is the amount of taxes due in column B (from Line 17A).
This is the amount of taxes due in column C (from Line 16B Plus Line 17B).

This is the amount of taxes due in column D (from Line 16C Plus Line 17C).

The amount of applied overpayment in column A (Enter Line 11).
The amount of underpayment in column A (Line 10 Minus Line 15 - If Line 10 Greater or
Equal).
The amount of underpayment in column A (Line 10 Minus Line 15 - If Line 10 Greater or
Equal).
The amount of underpayment in column B (Line 10 Minus Line 15 - if Line 10 Greater or
Equal).
The amount of underpayment in column B (Line 10 Minus Line 15 - if Line 10 Greater or
Equal).
The amount of underpayment in column C (Line 10 Minus Line 15 - if Line 10 Greater or
Equal).
The amount of underpayment in column C (Line 10 Minus Line 15 - if Line 10 Greater or
Equal).
The amount of underpayment in column D (Line 10 Minus Line 15 - if Line 10 Greater or
Equal).
The amount of underpayment in column D (Line 10 Minus Line 15 - if Line 10 Greater or
Equal).
The amount of overpayment in column A (Line 15 Minus Line 10 - if Line 15 is Greater or
Equal).
The amount of overpayment in column A (Line 15 Minus Line 10 - if Line 15 is Greater or
Equal).
The amount of overpayment in column B (Line 15 Minus Line 10 - if Line 15 is Greater or
Equal).
The amount of overpayment in column B (Line 15 Minus Line 10 - if Line 15 is Greater or
Equal).
The amount of overpayment in column C (Line 15 Minus Line 10 - if Line 15 is Greater or
Equal).
The amount of overpayment in column C (Line 15 Minus Line 10 - if Line 15 is Greater or
Equal).
Amount of overpayment in column D (Line 15 Minus Line 10 - if Line 15 is Greater or Equal).

Amount of overpayment in column D (Line 15 Minus Line 10 - if Line 15 is Greater or Equal).

The date of the payment, or the next due date from Line 9, whichever is earlier reported in
column A.
The date of the payment, or the next due date from Line 9, whichever is earlier reported in
column B.
The date of the payment, or the next due date from Line 9, whichever is earlier reported in
column C.
The date of the payment, or the next due date from Line 9, whichever is earlier reported in
column D.
This is the number of days reported in column A from the due date of installment to the date
on date of payment or next due date shown in Line 20.
This is the number of days reported in column B from the due date of installment to the date
on date of payment or next due date shown in Line 20.
This is the number of days reported in column C from the due date of installment to the date
on date of payment or next due date shown in Line 20.
This is the number of days reported in column D from the due date of installment to the date
on date of payment or next due date shown in Line 20.
The amount of penalty reported in column A for 5% per year on the amount on Line 19 for the
Days in 2009 on Line 21.
The amount of penalty reported in column B for 5% per year on the amount on Line 19 for the
Days In 2009 on Line 21.

The amount of penalty reported in column C for 5% per year on the amount on Line 19 for the
Days in 2009 on Line 21.

The amount of penalty reported in column D for 5% per year on the amount on Line 19 for
the Days In 2009 on Line 21.

The total aount of penalty (the sum of Line 22 colmns A thru D).

The result of Tax Less Credits Minus Tax Withheld (Line 3 (or 24) minus Line 5 (Line 26)).

Underpayment of Estimated Tax (the result fo Line 29 minus Line 30).

The computed number of days from January 15 to the date of the payment, or April 15,
whichever is earlier.

Penalty: Computed as 5% per year on the Underpayment of Estimated Tax (Line 31) for the
Number of Days on Line 32.
Penalty: Computed as 5% per year on the Underpayment of Estimated Tax (Line 31) for the
Number of Days on Line 32.
The sum of Part II Column C, Qualified Expenses You Incurred and Paid this tax year for the
person(s) listed in Column A.
The sum of Part II Column C, Qualified Expenses You Incurred and Paid this tax year for the
person(s) listed in Column A.
If married, filing jointly, this is the spouse taxpayer's earned income amount, or for all other
Filing Statuses, this is a repeat of Line 4.
This is Adjusted Gross Income (AGI) from Line 5 on Form 1040N.
This is Adjusted Gross Income (AGI) from Line 5 on Form 1040N.

This is the allowed federal decimal amount from the table on Form 2441N Line 8 that applies
to the AGI amount on Line 7.
This is the allowed state decimal amount from the table on Form 2441N Line 9 that applies to
the AGI amount on Line 7.
This is the amount of the state credit on Line 10 (Line 6 multiplied by Line 9) multiplied by the
federal percentage on Line 8.
This is the ratio value from Nebraska Schedule III, Line 69, used to compute the credit for Part
Year Residents.
This is the ratio value from Nebraska Schedule III, Line 69, used to compute the credit for Part
Year Residents.
This is the ratio value from Nebraska Schedule III, Line 69, used to compute the credit for Part
Year Residents.
This is the allowed credit for Part Year Residents computed by multiplying Line 11 by Line 12a
(Schedule III Line 69 Ratio).
This is the allowed credit for Part Year Residents computed by multiplying Line 11 by Line 12a
(Schedule III Line 69 Ratio).
This is the allowed credit for Part Year Residents computed by multiplying Line 11 by Line 12a
(Schedule III Line 69 Ratio).
This is the limitation amount of $5,000 ($2,500 if Filing Status is Married Filing Separately and
Spouse Earned Income was entered).
This is the limitation amount of $3,000 for one qualified person or $6,000 for two or more
qualifed persons.
This is the smaller of Line 32, Net Allowable Amount or Line 33, Total Qualified Expenses.

Nebraska Income Tax Liability

This is the value for Total Nonrefundable Credits from Form 1040N, other than the Form
3800N nonrefundable credit.
This is the value for the amount of LB270 credit used to reduce tax liability, not to exceed the
lesser of Line 4 or Line 8.
This is the value for the amount of LB270 credit used to reduce tax liability, not to exceed the
lesser of Line 4 or Line 8.
The amount of LB270 Credits that is distributed to Partners, Shareholders, and Beneficiaries
on Line 25.
The total LB270 Credit amount to be carried forward (the result of Line 4 minus Lines 9, 10,
and 11).
The amount of Form 775N Credit reported on Line 31 and computed on Lines 27 through 32
on the back of Form 3800N.
The amount of Form 775N Credit reported on Line 31 and computed on Lines 27 through 32
on the back of Form 3800N.
The amount of Form 775N Credit reported on Line 31 and computed on Lines 27 through 32
on the back of Form 3800N.
The amount of the Enterprise Zone Credits (if the taxpayer is located in an Enterprise Zone).

The amount of the Renewable Energy Tax Credit computed on the Nebraska Renewable
Energy Tax Credit Worksheet.
The total amount of the computed Nebraska Advantage Act credit.
The total amount of the computed Nebraska Rural Development Act LB608 distributed credit
received.
The total amount of the computed Nebraska Rural Development Act LB608 distributed credit
received.

The amount of Research and Development distributed credit that was received.

The amount of credit received for investing in a biodiesel facility.
This is the total allowed nonrefundable credits, which is the sum of lines 9, and 13 through 19.

This is the total allowed nonrefundable credits, which is the sum of lines 9, and 13 through 19.

The total Nebraska Advantage Microenterprise tax credits claimed.
The total Research and Development credit as reported on the Research and Development
Credit Worksheet.
This is the total allowed refundable credit amount, which is the sum of lines 21, 22 and 23.

Distribution of Employment Expansion and Investment Incentive Act (LB270) credits by
partnerships, S corporations, limited liability companies, and certain fiduciaries.

Distributed Employment Expansion and Investment Incentive Act (LB270) credits received by
partners, S corporation shareholders, limited liability company members and certain fiduciary
beneficiaries.
Distributed Employment Expansion and Investment Incentive Act (LB270) credits received by
partners, S corporation shareholders, limited liability company members and certain fiduciary
beneficiaries.
Distributed Employment Expansion and Investment Incentive Act (LB270) credits received by
partners, S corporation shareholders, limited liability company members and certain fiduciary
beneficiaries.
Distributed LB775 credits received by partners, S corporation shareholders, limited liability
company members and certain fiduciary beneficiaries.
Distributed LB775 credits received by partners, S corporation shareholders, limited liability
company members and certain fiduciary beneficiaries.
Distributed LB775 credits received by partners, S corporation shareholders, limited liability
company members and certain fiduciary beneficiaries.
Distributed LB775 credits received by partners, S corporation shareholders, limited liability
company members and certain fiduciary beneficiaries.
The amount of Nebraska income tax liability after all other nonrefundable credits.

The amount of credits that are used to reduce income tax liability.

This number is provided to the employer who verifies that new employees are legal residents
of the United States.
This number is provided to the employer who verifies that new employees are legal residents
of the United States.
The Tax Year End Date for which the credit is claimed.

The amount of federal credit allowed for increasing research activities from federal Form
6765 for each applicable tax year.
The taxpayer has the choice of compleating lines 3 through 7 or 8 through 11 to determine
how to apportion the credit.
The result of multiplying the Federal Credit Allowed amount (Line 2) by the average factor
calculated on Line 6.
The result of multiplying the Federal Credit Allowed amount (Line 2) by the percentage
calculated on Line 10.

This is the amount of credit to be claimed on Nebraska Incentives Credit Computation, Form
3800N, for the year indicated on Line 1.
This is the amount of credit to be claimed on Nebraska Incentives Credit Computation, Form
3800N, for the year indicated on Line 1.

The amount of the credit that is refundable to the person or entity who created the credit,
whether or not there is a liability shown on the return.
The amount of the nonrefundable credit distributed to Partners, Shareholders, and Others.


This Schedule provides data on the name of the partner, shareholder, member or beneficiary,
identification number, share of income or ownership, and amount of credit distributed.

This Schedule provides data on the name of the partner, shareholder, member or beneficiary,
identification number, share of income or ownership, and amount of credit distributed.

This is the sum of the amounts of R&D credit in column D of Schedule A.


The amount of the credit from Line 2 used to reduce the taxpayer's Nebraska income tax
liability.


This is the result of adding the amount of credit used to reduce tax (Line 2) and the amount of
credit used for claiming refunds of Nebraska sales and use taxes paid by the energy producer.


n/a

Tax Year in which the election was made

Name of corporation issuing stock for which this election is made.

Description of the stock.

Has the corporation conducted business in Nebraska for at least three years before the first
sale or exchange of capital stock or declaration of extraordinary dividend checkbox.

Was the corporation a publicly traded corporation checkbox.

How many shareholders did the corporation have at the time of the first sale or exchange of
stock or declaration of extraordinary dividend.

YES/NO Checkbox for Question; If you answered No to question 7, did a shareholder or group
of related shareholders hold more than 90% of the stock at the time of the first sale or
exchange of stock or declaration of extraordinary dividend?

Was the stock a gift from employee checkbox.
Sale price of stock, or if filing to exclude an extraordinary dividend, enter the fair market value
of the stock on the date the dividend was declared; then enter the amount of the
extraordinary dividend on line 10.
Sales price of the capital stock.

Sales price of the capital stock.

Capital gain on sale(s) of qualifying stock during this year (line 1 minus line 2).

Capital gain on sale(s) of qualifying stock during this year (line 1 minus line 2).

Total Extraordinary Dividends Available for Exclusion (line 11 from all forms). Divide line 10 by
line 9. If the result is greater than .20, enter zero on line 11.
If line 13, Federal Form 1040 is a capital gain, add that amount to $3,000 ($1,500 if married,
filing separately) and enter result here. If line 13, Federal Form 1040 is a capital loss, enter
$3,000 ($1,500 if married, filing separately) reduced by the amount of that loss.

If line 13, Federal Form 1040 is a capital gain, add that amount to $3,000 ($1,500 if married,
filing separately) and enter result here. If line 13, Federal Form 1040 is a capital loss, enter
$3,000 ($1,500 if married, filing separately) reduced by the amount of that loss.

If line 13, Federal Form 1040 is a capital gain, add that amount to $3,000 ($1,500 if married,
filing separately) and enter result here. If line 13, Federal Form 1040 is a capital loss, enter
$3,000 ($1,500 if married, filing separately) reduced by the amount of that loss.

Allowable capital gains/extraordinary dividend exclusion (smaller of line 12 or line 13). If filing
to exclude an extraordinary dividend, enter the amount from line 10, provided the result of
line 10 divided by line 8 is greater than .20. Enter here and on line 54, Schedule I, Form 1040N
or line 8, Form 1041N (Part-year residents do not include this amount on line 63, Schedule III,
Form 1040N.
Allowable exclusion (line 7 plus line 11). Enter here and on line 54, Schedule I. Partial year
residents do not include this amount on line 66, Schedule III, Form 1040N.

YES/NO Checkbox for Question; Has the employee previously made a special capital
gains/extraordinary dividend election for this stock?
Relationship to employee checkbox.

Relationship to employee checkbox.

Were you married to the employee on the date of sale or exchange of stock or declaration of
the extraordinary dividend checkbox.

YES/NO Checkbox for Question; Were you married to the employee on the date of sale or
exchange of stock or declaration of the extraordinary dividend?
YES/NO Checkbox for Question; Were you married to the employee on the date of sale or
exchange of stock or declaration of the extraordinary dividend?


YES/NO Checkbox for Question; Were you married to the employee on the date of sale or
exchange of stock or declaration of extraordinary dividend or on the date of the employee’s
death, whichever is earlier?

Full name of the person who either is making an election or previously made an election.

Social Security Number of the person who either is making an election or previously made an
election.
The period of time (From and To dates) during which the Employee was employed by the
corporation.

The period of time (From and To dates) during which the Employee was employed by the
corporation.

Period of time during which the capital stock was acquired by the employee.


Period of time during which the capital stock was acquired by the employee.


Explanation of why the stock was acquired "on account of employment".




Allowable exclusion (line 7 plus line 11). Enter here and on line 54 of Nebraska Schedule I.

Name of the Corporation Issuing the Stock.

Description of the capital stock.

Name of the employee who originally aquired the stock.

Has a previous special capital gains/extrordinary dividend election been made checkbox.


Has this corporation conducted business in Nebraska for at least three years before the first
sale or exchange checkbox.

Has this corporation conducted business in Nebraska for at least three years before the first
sale or exchange checkbox.
Part II -Non-employee Special Capital Gains Qualification


Are you the oldest surviving descendent, e.g. grandchild checkbox.


Are all beneficiaries either the Spouse or Decendent of the employee checkbox.


This is the application Part 3 Line 4 calculation of microenterprise credit Column D, Credit
amount.

This is the application Part 3 Line 4 calculation of microenterprise credit Column D, Credit
amount.

This is the sum of amounts in Column E, Credit Allowed.


Instructions to attach various documentation. These may be attached to Nebraska Form
8453N and mailed per instructions.

The amount of credit approved for a Community Development Assistance Act contribution.

The year that an Unused Credit is carried over.

The Nebraska Tax Liability amount reported on Form 1040N.
The Nebraska Personal Exemption Credit reported on Form 1040N.

The Credit for Taxes Paid to Another State amount reported on Form 1040N.

The Credit for the Elderly or Disabled amount reported on Form 1040N.

The Form 3800N Nonrefundable Credit amount reported on Form 1040N.

The Nebraska Child Dependent Care Nonrefundable Credit amount reported on Form 1040N.

The Nebraska Charitable Endowment Tax Credit amount reported on Form 1040N.

The Financial Institution Tax Credit amount reported on Form 1040N.

The net Nebraska tax calculated as Line 5 (Nebraska Tax Liability) minus the sum of Lines 6
through 10c (Nebraska nonrefundable credits).
The amount of Nebraska Community Development Assistance Act credit claimed for this tax
year (Line 4 or Line 11, whichever is less).
Information about the partner, shareholder, beneficiary, or member of an LLC who was
allowed any of the credit of a partnership, S corp, LLC or fiduciary that distributes its income.
Information about the partner, shareholder, beneficiary, or member of an LLC who was
allowed any of the credit of a partnership, S corp, LLC or fiduciary that distributes its income.

Information about the partnership, S corp, LLC or fiduciary that distributes its income.

The taxable year as entered in the Taxable Year of Financial Institution Beginning line.

The ending date for the tax period for which the loss is being reported.

This is the Nebraska exemption deduction for tax years 1988 through 1992 only.

This is federal AGI after Nebraska adjustments (Line 4) minus total Nebraska deductions (Line
5).
The computed result of subtracting Line 12 from Line 14.

The sum of Line 10 and Line 20.

The amount of loss reported on Line 16 of federal form 1040 Schedule D, or form 1041
Schedule D Line 15 Column 3.
The amount of loss reported on Line 21 of federal form 1040 Schedule D, or form 1041
Schedule D Line 16.
The difference of Sum Of Line 8 Greater (Line 21) and Difference Loss (Line 26).
The computed amount that determines if there is a Nebraska Net Operating Loss (combining
Line 6 and Line 29).
The amount of income derived from various Nebraska sources including Nebraska income
from wages, interest and dividends, business, farming, partnerships, limited liability
companies, S corporations, estates and trusts, gain or loss, rents, royalties, any bonus
depreciation add-back, and enhanced Section 179 add-back for years before 2006 and any
other Nebraska income source.
The amount of adjustments as applied to Nebraska income reported on Nebraska Schedule III.

The computed amount of Nebraska income after applying adjustments which can be either
positive or negative (Line 31 plus or minus Line 32).
The smaller of Loss of Nebraska Income After Adjustments (Line 33) and Nebraska Net
Operating Loss (Line 30).
The smaller of Loss of Nebraska Income After Adjustments (Line 33) and Nebraska Net
Operating Loss (Line 30).
An identification number for the taxpayer's bank that indicates the financial institution where
the refund is being deposited.

A number at the taxpayer's bank that indicates the account into which the refund is being
deposited.
A number at the taxpayer's bank that indicates the account into which the refund is being
deposited.

The amount of the refund that is being deposited into the designated taxpayer' s bank
account.
An indicator that the refund amount is being deposited into a bank account outside of the
United States.

An identification number for the taxpayer's bank that indicates the financial institution where
the state payment is being debited.


A number at the taxpayer's bank that indicates the account from which the payment is being
debited.

A number at the taxpayer's bank that indicates the account from which the payment is being
debited.

The amount of the payment that is being debited from the taxpayer's designated bank
account.

The amount of the payment that is being debited from the taxpayer's designated bank
account.
The amount of the payment that is being debited from the taxpayer's designated bank
account.


The date that the taxpayer has specified for the payment to be debited from their designated
bank account.


The date that the taxpayer has specified for the payment to be debited from their designated
bank account.
An indicator that the tax payment is being debited from a bank account outside of the United
States.

Financial transaction information for setting up scheduled estimated payments.
             Element Name

n/a
n/a
n/a

SoftwareId

EFIN

EFIN

TaxpayerSSN

TaxpayerSSN

DateOfDeath

DateOfDeath




DateOfDeath


DateOfDeath

DateOfDeath




TaxYear

TaxPeriodEndDate

ReturnType


n/a


n/a

n/a
SchoolDistrict


FarmerRancher

ActiveMilitary

FilingStatus


FilingStatus


FilingStatus


FilingStatus


TypeOfReturn


TypeOfReturn


BeginDate


BeginDate


BeginDate


BeginDate


EndDate


EndDate


EndDate
EndDate


NumFedExemptions
NumFedExemptions

AGI

StandardDeduction



TotFederalItemizedDed

StateAndLocalIncomeTaxes



StateAndLocalIncomeTaxes



NebraskaDeductions

AdjustmentsIncreasingAGI

AdjustmentsIncreasingAGI

AdjustmentsDecreasingAGI

AdjustmentsDecreasingAGI

NebraskaIncomeTax



NebraskaIncomeTax



AltMinTax



AltMinTax



PersonalExemptionCredit



CreditForTaxPaidAnotherState
CreditForTaxPaidAnotherState



CreditForElderlyOrDisabled

CreditForElderlyOrDisabled

CommunityDevelopmentCredit

CommunityDevelopmentCredit

CommunityDevelopmentCredit

Form3800NNonrefundableCredit

Form3800NNonrefundableCredit

ChildCareNonrefundableCredit

ChildCareNonrefundableCredit

ChildCareNonrefundableCredit

ChildCareNonrefundableCredit

FinancialInstitutionTaxCredit

FinancialInstitutionTaxCredit

FinancialInstitutionTaxCredit

FinancialInstitutionTaxCredit



TaxAfterNonrefundableCredits

TaxAfterNonrefundableCredits

NebraskaIncomeTaxWithheld

Form3800NRefundableCredit

Form3800NRefundableCredit

Form3800NRefundableCredit
ChildCareRefundableCredit



ChildCareRefundableCredit



ChildCareRefundableCredit



ChildCareRefundableCredit



ChildCareRefundableCredit



ChildCareRefundableCredit



BeginningFarmerCredit

BeginningFarmerCredit

EarnedIncomeCredit



EarnedIncomeCredit



EarnedIncomeCredit



EarnedIncomeCredit



EarnedIncomeCredit



EarnedIncomeCredit



PenaltyAmount



PenaltyAmount
Refund



FederalEarnedIncomeCredit

NebraskaStateAndLocalInterest

TotalInterestIncome
FinancialInstitutionTaxCredit
TotalAdjustmentsIncreasing
TotalAdjustmentsIncreasing
StateIncomeTaxRefundDeduction
TotalTaxableTieerIOrIIBenefits


TotalTaxableTieerIOrIIBenefits

SpecialCapitalGainsElection

SpecialCapitalGainsElection

SpecialCapitalGainsElection

LongTermCareSavingsPlan

TotalOtherAdjustDecreasingAGI

NonNebrSCorpOrLLCIncome


NebrNetOperLossCarryForward


TotalAdjustmentsDecreasing

TotalAdjustmentsDecreasing

n/a

n/a

n/a


OtherStateName
TotalTax
CalculatedTaxCredit

MaximumTaxCredit

MaximumTaxCredit

n/a

n/a


TotIncomeDerivedFromNESources

AdjustmentsAsAppliedToNEIncome

NebraskaShareRatio

NebraskaShareRatio

TaxTableIncome
TaxOnTaxTableIncome

AdditionalTaxRateScheduleTax

S3PriorYrMinTaxCredit
S3ElderlyDisabledCredit
S3ChildDependCareCredit
S3CharitableEndowCredit
CalcNonresPartYrResTax

PersonalExemptionCredit
NebraskaIncomeTax

NebraskaIncomeTax
MinimumOrOtherTax


FederalEarnedIncomeCredit

FederalEICSubtotal
NebraskaEarnedIncomeCredit

NebraskaEarnedIncomeCredit

NebraskaEarnedIncomeCredit
NebraskaEarnedIncomeCredit

BFCTaxPeriodBeginDate

TypeOfBusiness

ContributionDate
ContributionAmount
ContributionAmount
TypeOfBusiness



TypeOfBusiness

TypeOfBusiness



TaxYearOfDecedentRefund

SurvivingSpouseIndicator


PersonalRepresentativeInd




PersonalRepresentativeInd


OtherPersonIndicators


OtherPersonIndicators




OtherPersonIndicators


OtherPersonIndicators


TypeOfBusiness

NebrIncomeTaxWithheldRemitted
AnnualizedIncomeIndicator

n/a

n/a

TaxAfterNonrefundableCredits

RefundableCreditsAmt

CurrentYearTaxCalculatedAmt

WithholdingTaxesAmt

NetTaxDueAmt

RequiredAnnualPaymentAmt

RequiredInstallmentAAmt,
RequiredInstallmentBAmt,
RequiredInstallmentCAmt,
RequiredInstallmentDAmt
RequiredInstallmentAAmt

RequiredInstallmentBAmt

RequiredInstallmentCAmt

RequiredInstallmentDAmt

OverpayOfPrevInstallBAmt

OverpayOfPrevInstallCAmt

OverpayOfPrevInstallDAmt

TaxesDueColumnBAmt
TaxesDueColumnCAmt

TaxesDueColumnDAmt

AppliedOverpaymentAAmt
UnderpaymentAAmt

UnderpaymentAAmt
UnderpaymentBAmt

UnderpaymentBAmt

UnderpaymentCAmt

UnderpaymentCAmt

UnderpaymentDAmt

UnderpaymentDAmt

OverpaymentAAmt

OverpaymentAAmt

OverpaymentBAmt

OverpaymentBAmt

OverpaymentCAmt

OverpaymentCAmt

OverpaymentDAmt

OverpaymentDAmt

EarliestOfPayOrNextDueDateA

EarliestOfPayOrNextDueDateB

EarliestOfPayOrNextDueDateC

EarliestOfPayOrNextDueDateD

RatePeriodADaysCount

RatePeriodBDaysCount

RatePeriodCDaysCount

RatePeriodDDaysCount

RatePeriodA2009PenaltyAmt
RatePeriodB2009PenaltyAmt



RatePeriodC2009PenaltyAmt



RatePeriodD2009PenaltyAmt



TotalPenaltyAmt

TaxLessCreditsMinusWithheld

UnderpaymentOfEstTax

NumberOfDaysFromJan15


FarmersRanchersPenaltyAmt

FarmersRanchersPenaltyAmt

TotalQlfdExpensesOrLimitAmt

TotalQlfdExpensesOrLimitAmt

SpouseEarnedIncomeAmt

AGI
AGI

FederalPercentageDecimalAmt

StatePercentageDecimalAmt

CrChildDepdCareExpensesAmt

StatePYrResidentRatio

StatePYrResidentRatio

StatePYrResidentRatio

PartYearResidentAllowedCredit

PartYearResidentAllowedCredit
PartYearResidentAllowedCredit

EnterSpecifiedAmt

AllowedCaredForAmt

SmallerOfTotalQlfyExpensesAmt

NebraskaIncomeTaxLiability

TotalNonrefundableCredits

LB270CreditReducingLiability

LB270CreditReducingLiability

LB270CreditDistributed

LB270CreditCarriedForward

Form775NCredit

Form775NCredit

Form775NCredit

EnterpriseZoneCredit

TotalRenewableEnergyTaxCredit

NebraskaAdvantageActCredit
LB608DistributedCreditReceived

LB608DistributedCreditReceived


RAndDCreditReceived

BioDieselFacilityCredit
Form3800NNonrefundableCredit

Form3800NNonrefundableCredit

NEAdvantageMicroenterpriseCred
ResearchAndDevelopmentCredit

TotalForm3800NRefundableCredit

LB270CreditDistribution


LB270DistributedCreditReceived


LB270DistributedCreditReceived


LB270DistributedCreditReceived


LB775DistributedCreditReceived

LB775DistributedCreditReceived

LB775DistributedCreditReceived

LB775DistributedCreditReceived

IncomeTaxLiabilityAfterCredits

CreditsUsedToReduceLiability

EverifyIdNumber

EverifyIdNumber

ResearchDevelTaxYear

TotFedCreditAllowed

ApportionMethod1, ApportionMethod2

FedCredMultByAveFactors

FedCredMultByLine10


NebrResearchDevCredit
NebrResearchDevCredit


UsedOnIncomeTaxReturn

DistribToPartnersOthers


ReceiverName


ShareIncomeOwnership


TotalSchARDCredit


AmtOfCreditReducingTax




SumOfCreditUses




n/a

TaxYearElectionWasMade

NameOfCorpIssuingStockPg1

DescriptionOfTheStockPg1

CorpInBusiness3Years


CorporationPubliclyTraded

NumberOfShareholders


HeldMoreThan90PctOfStock




WasStockAGiftFromEmployee
SalePriceOfStock


SalePriceOfStock

SalePriceOfStock

CapGainsOnSaleOfStockThisYr

CapGainsOnSaleOfStockThisYr

TotalExtraordDivAvailForExcl

LimitOnCapGainsExclusion




LimitOnCapGainsExclusion




LimitOnCapGainsExclusion




AllowedCapGainsExclusion




AllowableExclusion


EmplPrevMadeElection

RelationToEmplPartIII

RelationToEmplPartIII

MarriedOnDateOfSale


MarriedOnDateOfSale
MarriedOnDateOfSale




MarriedAtSaleDeath




NameOfEmplMakingElection

SsnOfEmplMakingElection

EmplByCorpFromDate,
EmplByCorpToDate

EmplByCorpFromDate,
EmplByCorpToDate

DateStockAcquiredFromDate,
DateStockAcquiredToDate

DateStockAcquiredFromDate,
DateStockAcquiredToDate

ReasonAcquiredExplanation




AllowableExclusion

NameOfCorpIssuingStockPg1,
NameOfCorpIssuingStockPartI
DescriptionOfTheStockPg1,
DescriptionOfTheStockPartI
NameOfEmplOrigAcquired,
EmployeePurchaserNameElection
PrevElectionMade


CorpInBusiness3Years


CorpInBusiness3Years
n/a


OldestSurvivingDescendent


TrustBeneficiariesRelated


ColumnDNewInvestment


ColumnDNewEmployment


TotalMicroenterCreditCalc


n/a


CDAACreditApprovedThisYear

UnusedCreditCarriedOverYear

TotalNebraskaTax
PersonalExemptionCredit

CreditForTaxPaidOtherState

CreditForElderlyOrDisabled

Form3800NNonrefundableCredit

ChildCareNonrefundableCredit

CharitableEndowmentTaxCredit

FinancialInstitutionTaxCredit

TaxMinusNonrefundableCredits

CDAACreditClaimedFor2009

FCDNReceivedCredits
FCDNReceivedCredits


FCDNDistributedCredits

TaxableYearBeginDate

NetOperLossEndYear

NebraskaExemptionDeduction

AGILessSumOfDeductions

NonBusDedLessThanCapGains

TotalCapitalGains

LossFromScheduleDLines15Or16

LossFromFederalScheduleD

TotalGainsMinusLosses
NetOperatingLoss

IncomeFromNESources




AdjustmentsAppliedToNEIncome

NebrIncomeAfterAdjustments

SmallOfLossAftAdjAndNetOprLoss

SmallOfLossAftAdjAndNetOprLoss

RoutingTransitNumber


BankAccountNumber

BankAccountNumber


Amount
IsIATTransaction


RoutingTransitNumber




BankAccountNumber


BankAccountNumber


PaymentAmount


PaymentAmount

PaymentAmount




RequestedPaymentDate




RequestedPaymentDate

IsIATTransaction


EstimatedPayments
                                                X-Path

n/a
n/a
n/a

ReturnState/ReturnHeaderState/SoftwareId

ReturnState/ReturnHeaderState/Originator/EFIN

ReturnState/ReturnHeaderState/Originator/EFIN

ReturnState/ReturnHeaderState/Filer/Secondary/TaxpayerSSN

ReturnState/ReturnHeaderState/Filer/Secondary/TaxpayerSSN

ReturnState/ReturnHeaderState/Filer/Primary/DateOfDeath

ReturnState/ReturnHeaderState/Filer/Primary/DateOfDeath




ReturnState/ReturnHeaderState/Filer/Primary/DateOfDeath


ReturnState/ReturnHeaderState/Filer/Secondary/DateOfDeath

ReturnState/ReturnHeaderState/Filer/Secondary/DateOfDeath




ReturnState/ReturnHeaderState/TaxYear

ReturnState/ReturnHeaderState/TaxPeriodEndDate

ReturnState/ReturnHeaderState/ReturnType


ReturnState/


ReturnState/

ReturnState/
ReturnState/ReturnDataState/Form1040N/SchoolDistrict


ReturnState/ReturnDataState/Form1040N/FarmerRancher

ReturnState/ReturnDataState/Form1040N/ActiveMilitary

ReturnState/ReturnDataState/Form1040N/FilingStatus


ReturnState/ReturnDataState/Form1040N/FilingStatus


ReturnState/ReturnDataState/Form1040N/FilingStatus


ReturnState/ReturnDataState/Form1040N/FilingStatus


ReturnState/ReturnDataState/Form1040N/TypeOfReturn


ReturnState/ReturnDataState/Form1040N/TypeOfReturn


NECommon/NEeFileTypes/NeF1040nPartYearResidentType/BeginDate


NECommon/NEeFileTypes/NeF1040nPartYearResidentType/BeginDate


NECommon/NEeFileTypes/NeF1040nPartYearResidentType/BeginDate


NECommon/NEeFileTypes/NeF1040nPartYearResidentType/BeginDate


NECommon/NEeFileTypes/NeF1040nPartYearResidentType/EndDate


NECommon/NEeFileTypes/NeF1040nPartYearResidentType/EndDate


NECommon/NEeFileTypes/NeF1040nPartYearResidentType/EndDate
NECommon/NEeFileTypes/NeF1040nPartYearResidentType/EndDate


ReturnState/ReturnDataState/Form1040N/NumFedExemptions
ReturnState/ReturnDataState/Form1040N/NumFedExemptions

ReturnState/ReturnDataState/Form1040N/AGI

ReturnState/ReturnDataState/Form1040N/StandardDeduction


ReturnState/ReturnDataState/Form1040N/TotFederalItemizedDed

ReturnState/ReturnDataState/Form1040N/StateAndLocalIncomeTaxes


ReturnState/ReturnDataState/Form1040N/StateAndLocalIncomeTaxes


ReturnState/ReturnDataState/Form1040N/NebraskaDeductions

ReturnState/ReturnDataState/Form1040N/AdjustmentsIncreasingAGI

ReturnState/ReturnDataState/Form1040N/AdjustmentsIncreasingAGI

ReturnState/ReturnDataState/Form1040N/AdjustmentsDecreasingAGI

ReturnState/ReturnDataState/Form1040N/AdjustmentsDecreasingAGI

ReturnState/ReturnDataState/Form1040N/NebraskaIncomeTax


ReturnState/ReturnDataState/Form1040N/NebraskaIncomeTax


NECommon/NEeFileTypes/NeF1040nMinOthTaxType/AltMinTax


NECommon/NEeFileTypes/NeF1040nMinOthTaxType/AltMinTax


ReturnState/ReturnDataState/Form1040N/PersonalExemptionCredit


NECommon/NEeFileTypes/NeF1040nOtherTaxesPaidType/CreditForTaxPaidAnotherState
NECommon/NEeFileTypes/NeF1040nOtherTaxesPaidType/CreditForTaxPaidAnotherState


ReturnState/ReturnDataState/Form1040N/CreditForElderlyOrDisabled

ReturnState/ReturnDataState/Form1040N/CreditForElderlyOrDisabled

ReturnState/ReturnDataState/Form1040N/CommunityDevelopmentCredit

ReturnState/ReturnDataState/Form1040N/CommunityDevelopmentCredit

ReturnState/ReturnDataState/Form1040N/CommunityDevelopmentCredit

ReturnState/ReturnDataState/Form1040N/Form3800NNonrefundableCredit

ReturnState/ReturnDataState/Form1040N/Form3800NNonrefundableCredit

ReturnState/ReturnDataState/Form1040N/ChildCareNonrefundableCredit

ReturnState/ReturnDataState/Form1040N/ChildCareNonrefundableCredit

ReturnState/ReturnDataState/Form1040N/ChildCareNonrefundableCredit

ReturnState/ReturnDataState/Form1040N/ChildCareNonrefundableCredit

ReturnState/ReturnDataState/Form1040N/FinancialInstitutionTaxCredit

ReturnState/ReturnDataState/Form1040N/FinancialInstitutionTaxCredit

ReturnState/ReturnDataState/Form1040N/FinancialInstitutionTaxCredit

ReturnState/ReturnDataState/Form1040N/FinancialInstitutionTaxCredit


NECommon/NEeFileTypes/NeF1040nTaxAfterNonrefCrType/TaxAfterNonrefundableCredits

NECommon/NEeFileTypes/NeF1040nTaxAfterNonrefCrType/TaxAfterNonrefundableCredits

ReturnState/ReturnDataState/Form1040N/NebraskaIncomeTaxWithheld

ReturnState/ReturnDataState/Form1040N/Form3800NRefundableCredit

ReturnState/ReturnDataState/Form1040N/Form3800NRefundableCredit

ReturnState/ReturnDataState/Form1040N/Form3800NRefundableCredit
ReturnState/ReturnDataState/Form1040N/ChildCareRefundableCredit


ReturnState/ReturnDataState/Form1040N/ChildCareRefundableCredit


ReturnState/ReturnDataState/Form1040N/ChildCareRefundableCredit


ReturnState/ReturnDataState/Form1040N/ChildCareRefundableCredit


ReturnState/ReturnDataState/Form1040N/ChildCareRefundableCredit


ReturnState/ReturnDataState/Form1040N/ChildCareRefundableCredit


ReturnState/ReturnDataState/Form1040N/BeginningFarmerCredit

ReturnState/ReturnDataState/Form1040N/BeginningFarmerCredit

NECommon/NEeFileTypes/NeF1040nEarnedIncomeCreditType/EarnedIncomeCredit


NECommon/NEeFileTypes/NeF1040nEarnedIncomeCreditType/EarnedIncomeCredit


NECommon/NEeFileTypes/NeF1040nEarnedIncomeCreditType/EarnedIncomeCredit


NECommon/NEeFileTypes/NeF1040nEarnedIncomeCreditType/EarnedIncomeCredit


NECommon/NEeFileTypes/NeF1040nEarnedIncomeCreditType/EarnedIncomeCredit


NECommon/NEeFileTypes/NeF1040nEarnedIncomeCreditType/EarnedIncomeCredit


ReturnState/ReturnDataState/Form1040N/PenaltyAmount


ReturnState/ReturnDataState/Form1040N/PenaltyAmount
ReturnState/ReturnDataState/Form1040N/Refund


NECommon/NEeFileTypes/NeF1040nEarnedIncomeCreditType/FederalEarnedIncomeCredit

NECommon/NEeFileTypes/NeS1InterestIncomeType/NebraskaStateAndLocalInterest

ReturnState/ReturnDataState/SchI/TotalInterestIncome
ReturnState/ReturnDataState/SchI/FinancialInstitutionTaxCredit
ReturnState/ReturnDataState/SchI/TotalAdjustmentsIncreasing
ReturnState/ReturnDataState/SchI/TotalAdjustmentsIncreasing
ReturnState/ReturnDataState/SchI/StateIncomeTaxRefundDeduction
ReturnState/ReturnDataState/SchI/TotalTaxableTieerIOrIIBenefits


ReturnState/ReturnDataState/SchI/TotalTaxableTieerIOrIIBenefits

ReturnState/ReturnDataState/SchI/SpecialCapitalGainsElection

ReturnState/ReturnDataState/SchI/SpecialCapitalGainsElection

ReturnState/ReturnDataState/SchI/SpecialCapitalGainsElection

ReturnState/ReturnDataState/SchI/LongTermCareSavingsPlan

NECommon/NEeFileTypes/NeS1OtherAdjDecreasingType/TotalOtherAdjustDecreasingAGI

NECommon/NEeFileTypes/NeS1OtherAdjDecreasingType/NonNebrSCorpOrLLCIncome


NECommon/NEeFileTypes/NeS1OtherAdjDecreasingType/NebrNetOperLossCarryForward


ReturnState/ReturnDataState/SchI/TotalAdjustmentsDecreasing

ReturnState/ReturnDataState/SchI/TotalAdjustmentsDecreasing

ReturnState/ReturnDataState/SchII

n/a

n/a


ReturnState/ReturnDataState/SchII/OtherStateName
ReturnState/ReturnDataState/SchII/TotalTax
ReturnState/ReturnDataState/SchII/CalculatedTaxCredit

ReturnState/ReturnDataState/SchII/MaximumTaxCredit

ReturnState/ReturnDataState/SchII/MaximumTaxCredit

ReturnState/ReturnDataState/SchIII

ReturnState/ReturnDataState/SchIII


ReturnState/ReturnDataState/SchIII/TotalIncomeDerivedFromNESources

ReturnState/ReturnDataState/SchIII/AdjustmentsAsAppliedToNEIncome

ReturnState/ReturnDataState/SchIII/NebraskaShareRatio

ReturnState/ReturnDataState/SchIII/NebraskaShareRatio

ReturnState/ReturnDataState/SchIII/TaxTableIncome
NECommon/NEeFileTypes/NeS3ComputedNebraskaTaxType/TaxOnTaxTableIncome

NECommon/NEeFileTypes/NeS3ComputedNebraskaTaxType/AdditionalTaxRateScheduleTax

NECommon/NEeFileTypes/NeS3ComputedNebraskaTaxType/S3PriorYrMinTaxCredit
NECommon/NEeFileTypes/NeS3ComputedNebraskaTaxType/S3ElderlyDisabledCredit
NECommon/NEeFileTypes/NeS3ComputedNebraskaTaxType/S3ChildDependCareCredit
NECommon/NEeFileTypes/NeS3ComputedNebraskaTaxType/S3CharitableEndowCredit
NECommon/NEeFileTypes/NeS3ComputedNebraskaTaxType/CalcNonresPartYrResTax

ReturnState/ReturnDataState/SchIII/PersonalExemptionCredit
ReturnState/ReturnDataState/SchIII/NebraskaIncomeTax

ReturnState/ReturnDataState/SchIII/NebraskaIncomeTax
NECommon/NEeFileTypes/NeS3MinimumOrOtherTaxType/MinimumOrOtherTax


NECommon/NEeFileTypes/NeS3EarnedIncomeCreditType/FederalEarnedIncomeCredit

NECommon/NEeFileTypes/NeS3EarnedIncomeCreditType/FederalEICSubtotal
NECommon/NEeFileTypes/NeS3EarnedIncomeCreditType/NebraskaEarnedIncomeCredit

NECommon/NEeFileTypes/NeS3EarnedIncomeCreditType/NebraskaEarnedIncomeCredit

NECommon/NEeFileTypes/NeS3EarnedIncomeCreditType/NebraskaEarnedIncomeCredit
NECommon/NEeFileTypes/NeS3EarnedIncomeCreditType/NebraskaEarnedIncomeCredit

ReturnState/ReturnDataState/Form1099BFC/BFCTaxPeriodBeginDate

StateIndividual/IndividualStateEnumerations/NeTypeOfBusinessType

ReturnState/ReturnDataState/Form1099NTC/ContributionDate
ReturnState/ReturnDataState/Form1099NTC/ContributionAmount
ReturnState/ReturnDataState/Form1099NTC/ContributionAmount
StateIndividual/IndividualStateEnumerations/NeTypeOfBusinessType


StateIndividual/IndividualStateEnumerations/NeTypeOfBusinessType

StateIndividual/IndividualStateEnumerations/NeTypeOfBusinessType


ReturnState/ReturnDataState/Form1310N/TaxYearOfDecedentRefund

ReturnState/ReturnDataState/Form1310N/SurvivingSpouseIndicator


ReturnState/ReturnDataState/Form1310N/PersonalRepresentativeIndicator




ReturnState/ReturnDataState/Form1310N/PersonalRepresentativeIndicator


NECommon/NEeFileTypes/NeF1310nOthClaimRefDeceasType/OtherPersonIndicators


NECommon/NEeFileTypes/NeF1310nOthClaimRefDeceasType/OtherPersonIndicators




NECommon/NEeFileTypes/NeF1310nOthClaimRefDeceasType/OtherPersonIndicators


NECommon/NEeFileTypes/NeF1310nOthClaimRefDeceasType/OtherPersonIndicators


StateIndividual/IndividualStateEnumerations/NeTypeOfBusinessType

ReturnState/ReturnDataState/Form14N/NebrIncomeTaxWithheldRemitted
ReturnState/ReturnDataState/Form2210N/AnnualizedIncomeIndicator

n/a

n/a

ReturnState/ReturnDataState/Form2210N/TaxAfterNonrefundableCredits

ReturnState/ReturnDataState/Form2210N/RefundableCreditsAmt

ReturnState/ReturnDataState/Form2210N/CurrentYearTaxCalculatedAmt

ReturnState/ReturnDataState/Form2210N/WithholdingTaxesAmt

ReturnState/ReturnDataState/Form2210N/NetTaxDueAmt

ReturnState/ReturnDataState/Form2210N/RequiredAnnualPaymentAmt

n/a




ReturnState/ReturnDataState/Form2210N/RequiredInstallmentAAmt

ReturnState/ReturnDataState/Form2210N/RequiredInstallmentBAmt

ReturnState/ReturnDataState/Form2210N/RequiredInstallmentCAmt

ReturnState/ReturnDataState/Form2210N/RequiredInstallmentDAmt

ReturnState/ReturnDataState/Form2210N/OverpayOfPrevInstallBAmt

ReturnState/ReturnDataState/Form2210N/OverpayOfPrevInstallCAmt

ReturnState/ReturnDataState/Form2210N/OverpayOfPrevInstallDAmt

ReturnState/ReturnDataState/Form2210N/TaxesDueColumnBAmt
ReturnState/ReturnDataState/Form2210N/TaxesDueColumnCAmt

ReturnState/ReturnDataState/Form2210N/TaxesDueColumnDAmt

ReturnState/ReturnDataState/Form2210N/AppliedOverpaymentAAmt
ReturnState/ReturnDataState/Form2210N/UnderpaymentAAmt

ReturnState/ReturnDataState/Form2210N/UnderpaymentAAmt
ReturnState/ReturnDataState/Form2210N/UnderpaymentBAmt

ReturnState/ReturnDataState/Form2210N/UnderpaymentBAmt

ReturnState/ReturnDataState/Form2210N/UnderpaymentCAmt

ReturnState/ReturnDataState/Form2210N/UnderpaymentCAmt

ReturnState/ReturnDataState/Form2210N/UnderpaymentDAmt

ReturnState/ReturnDataState/Form2210N/UnderpaymentDAmt

ReturnState/ReturnDataState/Form2210N/OverpaymentAAmt

ReturnState/ReturnDataState/Form2210N/OverpaymentAAmt

ReturnState/ReturnDataState/Form2210N/OverpaymentBAmt

ReturnState/ReturnDataState/Form2210N/OverpaymentBAmt

ReturnState/ReturnDataState/Form2210N/OverpaymentCAmt

ReturnState/ReturnDataState/Form2210N/OverpaymentCAmt

ReturnState/ReturnDataState/Form2210N/OverpaymentDAmt

ReturnState/ReturnDataState/Form2210N/OverpaymentDAmt

ReturnState/ReturnDataState/Form2210N/EarliestOfPayOrNextDueDateA

ReturnState/ReturnDataState/Form2210N/EarliestOfPayOrNextDueDateB

ReturnState/ReturnDataState/Form2210N/EarliestOfPayOrNextDueDateC

ReturnState/ReturnDataState/Form2210N/EarliestOfPayOrNextDueDateD

ReturnState/ReturnDataState/Form2210N/RatePeriodADaysCount

ReturnState/ReturnDataState/Form2210N/RatePeriodBDaysCount

ReturnState/ReturnDataState/Form2210N/RatePeriodCDaysCount

ReturnState/ReturnDataState/Form2210N/RatePeriodDDaysCount

ReturnState/ReturnDataState/Form2210N/RatePeriodA2009PenaltyAmt
ReturnState/ReturnDataState/Form2210N/RatePeriodB2009PenaltyAmt


ReturnState/ReturnDataState/Form2210N/RatePeriodC2009PenaltyAmt


ReturnState/ReturnDataState/Form2210N/RatePeriodD2009PenaltyAmt


ReturnState/ReturnDataState/Form2210N/TotalPenaltyAmt

ReturnState/ReturnDataState/Form2210N/TaxLessCreditsMinusWithheld

ReturnState/ReturnDataState/Form2210N/UnderpaymentOfEstTax

ReturnState/ReturnDataState/Form2210N/NumberOfDaysFromJan15


ReturnState/ReturnDataState/Form2210N/FarmersRanchersPenaltyAmt

ReturnState/ReturnDataState/Form2210N/FarmersRanchersPenaltyAmt

ReturnState/ReturnDataState/Form2441N/TotalQlfdExpensesOrLimitAmt

ReturnState/ReturnDataState/Form2441N/TotalQlfdExpensesOrLimitAmt

ReturnState/ReturnDataState/Form2441N/SpouseEarnedIncomeAmt

ReturnState/ReturnDataState/Form2441N/AGI
ReturnState/ReturnDataState/Form2441N/AGI

ReturnState/ReturnDataState/Form2441N/FederalPercentageDecimalAmt

ReturnState/ReturnDataState/Form2441N/StatePercentageDecimalAmt

ReturnState/ReturnDataState/Form2441N/CrChildDepdCareExpensesAmt

ReturnState/ReturnDataState/Form2441N/StatePYrResidentRatio

ReturnState/ReturnDataState/Form2441N/StatePYrResidentRatio

ReturnState/ReturnDataState/Form2441N/StatePYrResidentRatio

ReturnState/ReturnDataState/Form2441N/PartYearResidentAllowedCredit

ReturnState/ReturnDataState/Form2441N/PartYearResidentAllowedCredit
ReturnState/ReturnDataState/Form2441N/PartYearResidentAllowedCredit

ReturnState/ReturnDataState/Form2441N/EnterSpecifiedAmt

ReturnState/ReturnDataState/Form2441N/AllowedCaredForAmt

ReturnState/ReturnDataState/Form2441N/SmallerOfTotalQlfyExpensesAmt

ReturnState/ReturnDataState/Form3800N/NebraskaIncomeTaxLiability

ReturnState/ReturnDataState/Form3800N/TotalNonrefundableCredits

ReturnState/ReturnDataState/Form3800N/LB270CreditReducingLiability

ReturnState/ReturnDataState/Form3800N/LB270CreditReducingLiability

ReturnState/ReturnDataState/Form3800N/LB270CreditDistributed

ReturnState/ReturnDataState/Form3800N/LB270CreditCarriedForward

ReturnState/ReturnDataState/Form3800N/Form775NCredit

ReturnState/ReturnDataState/Form3800N/Form775NCredit

ReturnState/ReturnDataState/Form3800N/Form775NCredit

ReturnState/ReturnDataState/Form3800N/EnterpriseZoneCredit

ReturnState/ReturnDataState/Form3800N/TotalRenewableEnergyTaxCredit

ReturnState/ReturnDataState/Form3800N/NebraskaAdvantageActCredit
ReturnState/ReturnDataState/Form3800N/LB608DistributedCreditReceived

ReturnState/ReturnDataState/Form3800N/LB608DistributedCreditReceived


ReturnState/ReturnDataState/Form3800N/RAndDCreditReceived

ReturnState/ReturnDataState/Form3800N/BioDieselFacilityCredit
ReturnState/ReturnDataState/Form3800N/Form3800NNonrefundableCredit

ReturnState/ReturnDataState/Form3800N/Form3800NNonrefundableCredit

ReturnState/ReturnDataState/Form3800N/NEAdvantageMicroenterpriseCred
ReturnState/ReturnDataState/Form3800N/ResearchAndDevelopmentCredit

ReturnState/ReturnDataState/Form3800N/TotalForm3800NRefundableCredit

NECommon/NEeFileTypes/NeF3800nIncentCredDistrType/LB270CreditDistribution


NECommon/NEeFileTypes/NeF3800nDistrCreditsRecvedType/LB270DistributedCreditReceived


NECommon/NEeFileTypes/NeF3800nDistrCreditsRecvedType/LB270DistributedCreditReceived


NECommon/NEeFileTypes/NeF3800nDistrCreditsRecvedType/LB270DistributedCreditReceived


NECommon/NEeFileTypes/NeF3800nLb775DistrCrRecvType/LB775DistributedCreditReceived

NECommon/NEeFileTypes/NeF3800nLb775DistrCrRecvType/LB775DistributedCreditReceived

NECommon/NEeFileTypes/NeF3800nLb775DistrCrRecvType/LB775DistributedCreditReceived

NECommon/NEeFileTypes/NeF3800nLb775DistrCrRecvType/LB775DistributedCreditReceived

ReturnState/ReturnDataState/Form3800N/IncomeTaxLiabilityAfterCredits

ReturnState/ReturnDataState/Form3800N/CreditsUsedToReduceLiability

ReturnState/ReturnDataState/Wks3800NRndD/EverifyIdNumber

ReturnState/ReturnDataState/Wks3800NRndD/EverifyIdNumber

ReturnState/ReturnDataState/Wks3800NRndD/ResearchDevelTaxYear

ReturnState/ReturnDataState/Wks3800NRndD/TotFedCreditAllowed

NECommon/NEeFileTypes/NeAltApportionMeth1Type,
NECommon/NEeFileTypes/NeAltApportionMeth1Type
NECommon/NEeFileTypes/NeAltApportionMeth1Type/FedCredMultByAveFactors

NECommon/NEeFileTypes/NeAltApportionMeth2Type/FedCredMultByLine10


NECommon/NEeFileTypes/NeF3800nResearchDevelType/NebrResearchDevCredit
NECommon/NEeFileTypes/NeF3800nResearchDevelType/NebrResearchDevCredit


NECommon/NEeFileTypes/NeF3800nResearchDevelType/UsedOnIncomeTaxReturn

NECommon/NEeFileTypes/NeF3800nResearchDevelType/DistribToPartnersOthers


NECommon/NEeFileTypes/NeF3800nDistribRDCreditType/ReceiverName


NECommon/NEeFileTypes/NeF3800nDistribRDCreditType/ShareIncomeOwnership


NECommon/NEeFileTypes/NeF3800nDistribRDCreditType/TotalSchARDCredit


NECommon/NEeFileTypes/NeF3800nRenewableTaxCreditType/AmtOfCreditReducingTax




NECommon/NEeFileTypes/NeF3800nRenewableTaxCreditType/SumOfCreditUses




ReturnState/ReturnDataState/Form4797N

ReturnState/ReturnDataState/Form4797N/TaxYearElectionWasMade

ReturnState/ReturnDataState/Form4797N/NameOfCorpIssuingStockPg1

ReturnState/ReturnDataState/Form4797N/NameOfCorpIssuingStockPg1

ReturnState/ReturnDataState/Form4797N/CorpInBusiness3Years


ReturnState/ReturnDataState/Form4797N/CorporationPubliclyTraded

ReturnState/ReturnDataState/Form4797N/NumberOfShareholders


ReturnState/ReturnDataState/Form4797N/HeldMoreThan90PctOfStock




ReturnState/ReturnDataState/Form4797N/WasStockAGiftFromEmployee
ReturnState/ReturnDataState/Form4797N/SalePriceOfStock


ReturnState/ReturnDataState/Form4797N/SalePriceOfStock

ReturnState/ReturnDataState/Form4797N/SalePriceOfStock

ReturnState/ReturnDataState/Form4797N/CapGainsOnSaleOfStockThisYr

ReturnState/ReturnDataState/Form4797N/CapGainsOnSaleOfStockThisYr

ReturnState/ReturnDataState/Form4797N/TotalExtraordDivAvailForExcl

ReturnState/ReturnDataState/Form4797N/LimitOnCapGainsExclusion




ReturnState/ReturnDataState/Form4797N/LimitOnCapGainsExclusion




ReturnState/ReturnDataState/Form4797N/LimitOnCapGainsExclusion




ReturnState/ReturnDataState/Form4797N/AllowedCapGainsExclusion




ReturnState/ReturnDataState/Form4797N/AllowableExclusion


ReturnState/ReturnDataState/Form4797N/EmplPrevMadeElection

ReturnState/ReturnDataState/Form4797N/RelationToEmplPartIII

ReturnState/ReturnDataState/Form4797N/RelationToEmplPartIII

ReturnState/ReturnDataState/Form4797N/MarriedOnDateOfSale


ReturnState/ReturnDataState/Form4797N/MarriedOnDateOfSale
ReturnState/ReturnDataState/Form4797N/MarriedOnDateOfSale




ReturnState/ReturnDataState/Form4797N/MarriedAtSaleDeath




ReturnState/ReturnDataState/Form4797N/NameOfEmplMakingElection

ReturnState/ReturnDataState/Form4797N/SsnOfEmplMakingElection

ReturnState/ReturnDataState/Form4797N/EmplByCorpFromDate


ReturnState/ReturnDataState/Form4797N/EmplByCorpFromDate


ReturnState/ReturnDataState/Form4797N/DateStockAcquiredFromDate


ReturnState/ReturnDataState/Form4797N/DateStockAcquiredFromDate


ReturnState/ReturnDataState/Form4797N/ReasonAcquiredExplanation




ReturnState/ReturnDataState/Form4797N/AllowableExclusion

ReturnState/ReturnDataState/Form4797N/AllowableExclusion

ReturnState/ReturnDataState/Form4797N/DescriptionOfTheStockPg1

ReturnState/ReturnDataState/Form4797N/NameOfEmplOrigAcquired

ReturnState/ReturnDataState/Form4797N/PrevElectionMade


ReturnState/ReturnDataState/Form4797N/CorpInBusiness3Years


ReturnState/ReturnDataState/Form4797N/CorpInBusiness3Years
ReturnState/ReturnDataState/Form4797N/


ReturnState/ReturnDataState/Form4797N/OldestSurvivingDescendent


ReturnState/ReturnDataState/Form4797N/TrustBeneficiariesRelated


NECommon/NEeFileTypes/NeMicroentColumnDType/ColumnDNewInvestment


NECommon/NEeFileTypes/NeMicroentColumnDType/ColumnDNewEmployment


NECommon/NEeFileTypes/NeMicroenterpriseCredCalcType/TotalMicroenterCreditCalc


n/a


ReturnState/ReturnDataState/FormCDN/CDAACreditApprovedThisYear

ReturnState/ReturnDataState/FormCDN/UnusedCreditCarriedOverYear

ReturnState/ReturnDataState/FormCDN/TotalNebraskaTax
ReturnState/ReturnDataState/FormCDN/PersonalExemptionCredit

ReturnState/ReturnDataState/FormCDN/CreditForTaxPaidOtherState

ReturnState/ReturnDataState/FormCDN/CreditForElderlyOrDisabled

ReturnState/ReturnDataState/FormCDN/Form3800NNonrefundableCredit

ReturnState/ReturnDataState/FormCDN/ChildCareNonrefundableCredit

ReturnState/ReturnDataState/FormCDN/CharitableEndowmentTaxCredit

ReturnState/ReturnDataState/FormCDN/FinancialInstitutionTaxCredit

ReturnState/ReturnDataState/FormCDN/TaxMinusNonrefundableCredits

ReturnState/ReturnDataState/FormCDN/CDAACreditClaimedFor2009

NECommon/NEeFileTypes/NeFCDNCreditsReceivedType/FCDNReceivedCredits
NECommon/NEeFileTypes/NeFCDNCreditsReceivedType/FCDNReceivedCredits


NECommon/NEeFileTypes/NeFCDNCreditsDistributedType/FCDNDistributedCredits

ReturnState/ReturnDataState/FormNFC/TaxableYearBeginDate

ReturnState/ReturnDataState/FormNOL/NetOperLossEndYear

ReturnState/ReturnDataState/FormNOL/NebraskaExemptionDeduction

ReturnState/ReturnDataState/FormNOL/AGILessSumOfDeductions

ReturnState/ReturnDataState/FormNOL/NonBusDedLessThanCapGains

ReturnState/ReturnDataState/FormNOL/TotalCapitalGains

ReturnState/ReturnDataState/FormNOL/LossFromScheduleDLines15Or16

ReturnState/ReturnDataState/FormNOL/LossFromFederalScheduleD

ReturnState/ReturnDataState/FormNOL/TotalGainsMinusLosses
ReturnState/ReturnDataState/FormNOL/NetOperatingLoss

ReturnState/ReturnDataState/FormNOL/IncomeFromNESources




ReturnState/ReturnDataState/FormNOL/AdjustmentsAppliedToNEIncome

ReturnState/ReturnDataState/FormNOL/NebrIncomeAfterAdjustments

ReturnState/ReturnDataState/FormNOL/SmallOfLossAftAdjAndNetOprLoss

ReturnState/ReturnDataState/FormNOL/SmallOfLossAftAdjAndNetOprLoss

Common/FinancialTransaction/RefundDirectDeposit/RoutingTransitNumber


Common/FinancialTransaction/RefundDirectDeposit/BankAccountNumber

Common/FinancialTransaction/RefundDirectDeposit/BankAccountNumber


Common/FinancialTransaction/RefundDirectDeposit/Amount
Common/FinancialTransaction/RefundDirectDeposit/IsIATTransaction


Common/FinancialTransaction/StatePayment/RoutingTransitNumber




Common/FinancialTransaction/StatePayment/BankAccountNumber


Common/FinancialTransaction/StatePayment/BankAccountNumber


Common/FinancialTransaction/StatePayment/PaymentAmount


Common/FinancialTransaction/StatePayment/PaymentAmount

Common/FinancialTransaction/StatePayment/PaymentAmount




Common/FinancialTransaction/StatePayment/RequestedPaymentDate




Common/FinancialTransaction/StatePayment/RequestedPaymentDate

Common/FinancialTransaction/StatePayment/IsIATTransaction


Common/FinancialTransaction/EstimatedPayments
           Efile/Complex Type             Field Type           Error Category

n/a                             n/a                    XML Error
n/a                             n/a                    Duplicate Condition
n/a                             n/a                    Missing Document

String10Type                    Simple Type            Database Validation Error

EFINType                        Simple Type            Database Validation Error

EFINType                        Simple Type            Data Mismatch

SSNType                         Simple Type            Incorrect Data

SSNType                         Simple Type            Incorrect Data

DateType                        Simple Type            Incorrect Data

DateType                        Simple Type            Missing Document




DateType                        Simple Type            Missing Document


DateType                        Simple Type            Incorrect Data

DateType                        Simple Type            Missing Document




YearType                        Simple Type            Data Mismatch

DateType                        Simple Type            Incorrect Data

ReturnTypeType                  Simple Type            Data Mismatch


n/a                             n/a                    Data Mismatch


n/a                             n/a                    Data Mismatch

n/a                             n/a                    Data Mismatch
NeF1040nSchoolDistrictType     State Defined Simple Type    Missing Data


CheckboxType                   Simple Type                  Incorrect Data

CheckboxType                   Simple Type                  Missing Data

FilingStatusType               Simple Type                  Incorrect Data


FilingStatusType               Simple Type                  Incorrect Data


FilingStatusType               Simple Type                  Incorrect Data


FilingStatusType               Simple Type                  Incorrect Data


NeF1040nTypeOfReturnType       State Defined Complex Type   Missing Data


NeF1040nTypeOfReturnType       State Defined Complex Type   Missing Document


NeF1040nPartYearResidentType   State Defined Complex Type   Missing Data


NeF1040nPartYearResidentType   State Defined Complex Type   Incorrect Data


NeF1040nPartYearResidentType   State Defined Complex Type   Incorrect Data


NeF1040nPartYearResidentType   State Defined Complex Type   Incorrect Data


NeF1040nPartYearResidentType   State Defined Complex Type   Missing Data


NeF1040nPartYearResidentType   State Defined Complex Type   Incorrect Data


NeF1040nPartYearResidentType   State Defined Complex Type   Incorrect Data
NeF1040nPartYearResidentType   State Defined Complex Type   Incorrect Data


IntegerNNType                  Simple Type                  Incorrect Data
IntegerNNType                  Simple Type                  Data Mismatch

USAmountType                   Simple Type                  Data Mismatch

USAmountNNType                 Simple Type                  Incorrect Data


USAmountNNType                 Simple Type                  Data Mismatch

USAmountNNType                 Simple Type                  Missing Document


USAmountNNType                 Simple Type                  Missing Data


USAmountNNType                 Simple Type                  Incorrect Data

USAmountNNType                 Simple Type                  Missing Form

USAmountNNType                 Simple Type                  Data Mismatch

USAmountNNType                 Simple Type                  Missing Form

USAmountNNType                 Simple Type                  Data Mismatch

USAmountNNType                 Simple Type                  Incorrect Data


USAmountNNType                 Simple Type                  Data Mismatch


NeF1040nMinOthTaxType          State Defined Complex Type   Data Mismatch


NeF1040nMinOthTaxType          State Defined Complex Type   Math Error


USAmountNNType                 Simple Type                  Incorrect Data


NeF1040nOtherTaxesPaidType     State Defined Complex Type   Missing Document
NeF1040nOtherTaxesPaidType     State Defined Complex Type   Data Mismatch


USAmountNNType                 Simple Type                  Data Mismatch

USAmountNNType                 Simple Type                  Incorrect Data

USAmountNNType                 Simple Type                  Missing Document

USAmountNNType                 Simple Type                  Missing Document

USAmountNNType                 Simple Type                  Data Mismatch

USAmountNNType                 Simple Type                  Missing Document

USAmountNNType                 Simple Type                  Data Mismatch

USAmountNNType                 Simple Type                  Incorrect Data

USAmountNNType                 Simple Type                  Math Error

USAmountNNType                 Simple Type                  Incorrect Data

USAmountNNType                 Simple Type                  Incorrect Data

USAmountNNType                 Simple Type                  Missing Document

USAmountNNType                 Simple Type                  Incorrect Data

USAmountNNType                 Simple Type                  Data Mismatch

USAmountNNType                 Simple Type                  Data Mismatch


NeF1040nTaxAfterNonrefCrType   State Defined Complex Type   Incorrect Data

NeF1040nTaxAfterNonrefCrType   State Defined Complex Type   Incorrect Data

USAmountNNType                 Simple Type                  Missing Document

USAmountNNType                 Simple Type                  Missing Document

USAmountNNType                 Simple Type                  Data Mismatch

USAmountNNType                 Simple Type                  Missing Document
USAmountNNType                   Simple Type                  Missing Document


USAmountNNType                   Simple Type                  Incorrect Data


USAmountNNType                   Simple Type                  Incorrect Data


USAmountNNType                   Simple Type                  Incorrect Data


USAmountNNType                   Simple Type                  Data Mismatch


USAmountNNType                   Simple Type                  Data Mismatch


USAmountNNType                   Simple Type                  Missing Document

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BR Description

The XML data has failed schema validation.
A return has already been filed for this primary SSN for this tax year.
A copy of the federal return is always required regardless if the state return was filed via MeF or
EMS or was Linked or Unlinked.
Software ID in the Return Header must have passed testing for the form family and tax year.

Electronic Filing Identification Number (EFIN) in the Return Header must be in an accepted status.


The EFIN in the IRS Submission Manifest must match the EFIN provided in the Return Header.
Spouse SSN must be blank when Filing Status is 1 (single), 4 (head of household), or 5 (widow(er)
with dependent children).
If the Spouse SSN in the Return Header has a value, then it must not be the same as the Primary SSN
in the Return Header.
If present, Primary Taxpayer Date of Death must equal the current tax year or the current tax year
plus 1.
Form 1310N is required to be filed with this return or mailed with Form 8453N when there is a value
in both Primary and Spouse Date of Death, Filing Status is '2', Line 43 Amount to be Refunded is
greater than $1.00, and a copy of a Court Certificate showing an appointment as Personal
Representative has not been provided.
Form 1310N is required to be filed with this return or mailed with Form 8453N when a value in
Primary Taxpayer Date of Death, the Filing Status is not '2', and Form 1040N Line 43, Amount to be
Refunded is greater than $1.00.
If present, Secondary Taxpayer Date of Death must equal the current tax year or the current tax
year plus 1.
Form 1310N is required to be filed with this return or mailed with Form 8453N when there is a value
in both Primary and Spouse Date of Death, Filing Status is '2', Line 43 Amount to be Refunded is
greater than $1.00, and a copy of a Court Certificate showing an appointment as Personal
Representative has not been provided.
The Tax Year specified in the IRS Submission Manifest must match the Tax Year in the Return
Header.

The "Tax Period Ending Date" in the Submission Manifest must be less than the "Received Date".
The return type (specified in the Return Header) and the return version (specified by the
'returnVersion' attribute of the 'Return' element) of the return must match the return type and the
version supported by the Modernized e-File system.
The number of return documents (forms, schedules, and supporting documents) included in the
return must equal the document count specified in the Return Data (documentCount attribute of
the ReturnData element of the Return).
The number of returns indicated in the transmission manifest must equal the number of returns
included in the transmission file.
The Submission Type in the Submission Manifest must match the return type indicated in the Return
Header.
If the taxpayer was a resident as of December 31, High School District Code is required. If not
provided, a letter will be sent to the taxpayer requesting this information.

The Farmer/Rancher/Active Military Indicator must be 0 (not checked), 1 (farmer/rancher), or 2
(active military).
If 2/3 of the taxpayer’s gross income is from Farming or Ranching, this box must be checked (set to
equal ‘1’) to avoid erroneous penalty assessments.
Federal Filing Status on the Nebraska return must match Federal Filing Status on the federal return
except when one spouse is a resident of Nebraska and the other spouse is a nonresident or part
year resident of Nebraska.
Filing Status must be a numeric value equal to 1, 2, 3, 4, or 5.


If Form 1040N, Line 1 checkbox "Married filing jointly" is checked, then both the Primary SSN and
the Spouse SSN must be present in the Return Header.

If Form 1040N, Line 1 checkbox "Married filing separately" is checked, then both the Primary SSN
and the Spouse SSN must be present in the Return Header.

Type of Return must be a numeric value equal to 1 , 2, or 3.


If Type of Return equals 2 (partial-year resident) or 3 (nonresident), a Nebraska Schedule III is
required.

The Partial-year Resident 'From' date is required when Type of Return equals 2 (partial-year
resident).

The Partial-year Resident 'From' date cannot exist when Type of Return equals 1 (resident) or 3 (non-
resident).

The Partial-year Resident 'From' date must be within the taxpayer's calendar or fiscal year.


The Partial-year Resident 'From' date must be prior to the 'To' date.


The Partial-year Resident 'To' date is required when Type of Return equals 2 (partial-year resident).


The Partial-year Resident 'To' date cannot exist when Type of Return equals 1 (resident) or 3 (non-
resident).

The Partial-year Resident 'To' date must be within the taxpayer's calendar or fiscal year.
The Partial-year Resident 'To' date must be after the 'From' date.


Number of Federal Exemptions must be in a range from 00 to 51.
Number of Federal Exemptions must match Number of Federal Exemptions from the taxpayer's
federal return.
Federal Adjusted Gross Income must match Federal Adjusted Gross Income from the taxpayer's
federal return.
Standard deduction must match allowable values based on Filing Status and if the taxpayer (and
spouse if married) is blind or 65 or older and/or a Claimed Dependent.

Total itemized deductions on the Nebraska return must match Total Itemized Deductions from
federal Schedule A.
If State and local income tax is reported, federal Schedule A must be present in the federal return.


If State and local income tax is reported, this value must match federal Schedule A Line 5 when Line
5a checkbox is checked.

Nebraska Deductions must be the greater of line 6 or line 9.

If Nebraska Adjustments Increasing Federal AGI is reported, a Nebraska Schedule I must be filed with
the return.
Nebraska Adjustments Increasing Federal AGI must match Nebraska Schedule I Total Adjustments
Increasing Federal AGI.
If Nebraska Adjustments Decreasing Federal AGI is reported, a Nebraska Schedule I must be filed
with the return.
Nebraska Adjustments Decreasing Federal AGI must match Nebraska Schedule I Total Adjustments
Decreasing Income.
If Form 1040N Line 14 Tax Table Income is equal to or greater than $60, Line 15 Nebraska Income
Tax is required and it is a Type of Return = ‘1’, Resident return.

If Type of Return equals 2 (partial-year resident) or 3 (nonresident), Nebraska Income Tax must
match Nebraska Schedule III Line 74.

If Type of Return equals 2 (partial-year resident) or 3 (nonresident), Nebraska Minimum or Other
Tax must match Nebraska Schedule III Line 75.

Nebraska Minimum Or Other Tax is not calculated correctly.


If Type of Return equals 2 (partial-year resident) or 3 (nonresident), Personal Exemption Credit is
reported on Schedule III Line 72 and Line 19 must be blank.

If Credit for Tax Paid to Another State was reported, a Nebraska Schedule II is required.
The sum of Maximum Tax Credit for all Schedule II's, must match the Credit For Tax Paid to Another
State on 1040N Line 20.

If Credit for the Elderly or Disabled is reported, it must match either Form 1040A Line 30 or Form
1040 Line 53.
Credit for the Elderly or Disabled cannot be claimed if Type of Return = '3', (nonresident).

If CDAA Credit was reported, a Nebraska Form CDN is required.

If CDAA Credit was reported and Line 1 of Form CDN is greater than zero, a Nebraska Form 1099-
NTC is required to be filed with this return or mailed with Form 8453N.
CDAA Nonrefundable Credit amount must match Form CDN Line 12.

If Form 3800N Nonrefundable Credit was reported, a Nebraska Form 3800N is required to be filed
with this return or mailed with Form 8453N.
Form 3800N Nonrefundable Credit amount must match Form 3800N Line 24.

Nebraska Child/Dependent Care Nonrefundable Credit cannot be claimed if AGI is $29,000 or less.

If Nebraska Child/Dependent Care Nonrefundable Credit is reported, it must equal 25% of the
federal credit allowed (Line 29 of Form 1040A or Line 48 of Form 1040).
Nebraska Child/Dependent Care Nonrefundable Credit cannot be claimed because Type of Return is
'2' (partial-year resident) or '3', (nonresident).
Nebraska Child/Dependent Care Nonrefundable Credit cannot be claimed because the Nebraska
Filing Status is '3', (Married Filing Separate).
If Financial Institution Tax Credit was reported, a Form NFC is required to be filed with this return or
mailed with Form 8453N.
Credit for Financial Institution Tax cannot be greater than the sum of Form NFC Amounts of
Financial Institution Tax Credit.
Credit for Financial Institution Tax must equal Financial Institution Tax Credit Claimed on Schedule I
Line 46.
If Credit for Financial Institution Tax is reported and Type of Return equals 2 (partial-year resident)
or 3 (nonresident), this amount should be included in Schedule III Line 66.

Nebraska Tax After Nonrefundable Credits must be less than Total Federal Tax except when 1040N
Line 12 is $5,000 or more.
When Line 18 minus Line 26 is greater than federal tax, and 1040N Line 12 is less than $5,000,
Nebraska Tax After Nonrefundable Credits must be set to equal Total Federal Tax .
If Nebraska Income Tax Withheld is reported, at least one Form W-2, W-2G, 1099-R, 1099-MISC, or
14N is required to be filed with this return or mailed with Form 8453N.
If Form 3800N Refundable Credit was reported, a Nebraska Form 3800N is required to be filed with
this return or mailed with Form 8453N.
Form 3800N Refundable Credit amount must match Form 3800N Line 24.

If a Form 3800N Refundable Credit was reported, additional documentation may be required and
this return may be delayed due to the review process.
If the Nebraska Child/Dependent Care Credit is claimed a Nebraska Form 2441N is required to be
filed with this return or mailed with Form 8453N.

Nebraska Child/Dependent Care Refundable Credit cannot be claimed because AGI is not $29,000 or
less.

Nebraska Child/Dependent Care Refundable Credit cannot be claimed because Type of Return is '3',
(nonresident).

Nebraska Child/Dependent Care Refundable Credit cannot be claimed because the Nebraska Filing
Status is '3', (Married Filing Separate).

If Type of Return equals '1' (resident), then Nebraska Child/Dependent Care Refundable Credit must
match Nebraska Form 2441N Line 11.

If Type of Return equals '2' (part year resident), then Nebraska Child/Dependent Care Refundable
Credit must match Nebraska Form 2441N Line 12.

If Beginning Farmer Credit was reported, a Form 1099-BFC is required to be filed with this return or
mailed with Form 8453N.
Beginning Farmer Credit amount cannot be greater than the sum of Forms 1099 BFC Tax Credit
Approved amount.
If Type of Return equals 2 (partial-year resident) and Nebraska Earned Income is reported, it must
match Schedule III Line 77.

If Form 1040N File Status equals '3', (married filing separate) the Earned Income Credit cannot be
claimed.

If Form 1040N Type of Return equals '3', (nonresident) the Earned Income Credit cannot be claimed.


If Primary SSN in the Return Header is an ITIN, the Nebraska Earned Income Credit cannot be
claimed.

If Spouse SSN in the Return Header is an ITIN, the Nebraska Earned Income Credit cannot be
claimed.

Nebraska Earned Income Credit for a resident return (Type of Return = 1) must equal 10% of the
federal EIC credit.

If Penalty for Underpayment of Estimated Tax is reported, it must equal Form 2210N Line 23 Total
Penalty when the Farmer/Rancher checkbox is not checked.

If Penalty for Underpayment of Estimated Tax is reported, it must equal Form 2210N Line 33 Total
Penalty when the Farmer/Rancher checkbox is checked.
The sum of Amount Overpaid applied to your next year's Estimated Tax, Wildlife Conservation Fund
Donation, and Nebraska Campaign Finance Contribution cannot exceed Amount You Overpaid.

Federal Earned Income Tax Credit does not equal Federal Earned Income Credit from the taxpayer's
federal return.
Exempt Interest Income From Nebraska Obligations cannot exceed Total Interest Income From All
State and Local Obligations.
If Line 45 is greater than zero, Line 45 must equal the result of Line 45a minus 45b.
Financial Institution Tax Credit Claimed must equal Form 1040N Line 26.
Total Adjustments Increasing Federal AGI must equal the sum of lines 45 through 49.
Total Adjustments Increasing Federal AGI must match Form 1040N Line 12.
State Income Tax Refund Deduction must match Form 1040 Line 10.
If Taxable Tier I or II Benefits Paid by the Railroad Retirement Board was reported, the appropriate
Form RRB-1099 and/or RRB-1099R is requred to be filed with this return or mailed with Form
8453N.
Total Taxable Tier I or II Benefits Paid by the Railroad Retirement Board cannot exceed the sum of
lines 5 and 6 from all forms RRB-1099 plus line 7 from all forms RRB-1099R.
Special Capital Gains/Extraordinary Dividends Deduction must match Form 4797N Line 14.

If Special Capital Gains/Extraordinary Dividends Deduction is reported, Form 4797N is required to be
filed with this return or mailed with Form 8453N.
Nebraska College Savings Plan Contribution cannot exceed $5000 for all Filing Statuses except
Married Separate which cannot exceed $2500.
Nebraska Long-Term Care Savings Plan Contribution cannot exceed $1000 for all Filing Statuses
except Married Filing Joint which cannot exceed $2000.
The sum of Other Adjustments Decreasing Federal AGI must match Line 59 Total Other Adjustments
Decreasing Federal AGI.
When an adjustment is claimed for S Corporation and LLC non-Nebraska income, at least one federal
Schedule K-1 must be attached to the federal return.

This return may be held if the Other Adjustment Decreasing Federal AGI is for a Net Operating Loss
Carryforward, and Form NOL for the Year of the loss is not provided.

Total Adjustments Decreasing Federal AGI must equal the sum of Lines 51 through 59.

Total Adjustments Decreasing Federal AGI must match Form 1040N Line 13.

A Nebraska Schedule II cannot be filed with this return unless Form 1040N Type of Return equals '1'
(resident).
A complete copy of the other state's return must be retained for a period of three years.

This return may be held in processing because the tax due and paid to the other state is equal to the
amount withheld for the other state. Refer to the Schedule II Conversion Chart for Nebraska for the
appropriate lines to use from the other state's return.
The Other State Postal Abbreviation is not valid.
Nebraska Income Tax on Line 61 must equal Total Nebraska Tax reported on Form 1040N Line 17.
Calculated Tax Credit is not calculated correctly.

Maximum Tax Credit must equal the least of Lines 61, 63 or 64.

The sum of Maximum Tax Credit for all occurrences of Schedule II must equal Form 1040N Line 20
Taxes Paid to Another State.
A Nebraska Schedule III cannot be filed with this return unless Form 1040N Type of Return equals 2
(partial-year resident) or 3 (nonresident).
If Nebraska Schedule III Line 71 Nebraska Tax is greater than zero and the return qualifies as a
MSRRA return, then Schedule III Line 70 Tax Table Income must also be greater than zero.

Total Income Derived from Nebraska Sources Amount must equal the sum of 66b, Income Derived
from Nebraska Sources amount.
Total Adjustments as Applied to Nebraska Income amount must equal the sum of 67b, Adjustments
Applied to Nebraska Income amount.
Ratio - Nebraska's Share of the Total Income is not calculated correctly.

Ratio - Nebraska's Share of the Total Income cannot exceed 1.00 (100%).

Tax Table Income must equal Form 1040N Line 14.
Tax From Nebraska Tax Table On Line 70 Income does not match the Tax Table value.

Additional Tax From Additional Tax Rate Schedule is not calculated correctly.

Prior Year Minimum Tax Credit Amount must match Form 1040N Line 20b.
Credit for the Elderly or Disabled must match Form 1040N Line 21.
Child and Dependent Care Credit must match Form 1040N Line 24.
Charitable Endowment Credit must match Form 1040N Line 25.
Computed Nebraska Tax (Tax Table Income Plus Tax From Additional Tax Rate Schedule Minus
Credits) is not calculated properly.
Personal Exemption Credit is not calculated correctly.
The value for Nebraska Income Tax does not equal Line 73 Multiplied by the Ratio on Line 69.

The value for Nebraska Income Tax must match Form 1040N Line 15.
Nebraska Minimum Or Other Tax must equal Form 1040N Line 16.


Federal Earned Income Tax Credit does not equal Federal Earned Income Credit from the taxpayer's
federal return.
Earned Income Credit Subtotal must equal Federal EIC multiplied by 10%.
If Form 1040N File Status equals '3', (married filing separate) the Earned Income Credit cannot be
claimed.
If Form 1040N Type of Return equals '3', (nonresident) the Earned Income Credit cannot be claimed.

Nebraska Earned Income Credit subtotal must equal 10% of the federal EIC credit.
Nebraska Earned Income Tax Credit must equal Line 76 multiplied by the Ratio on Line 69.


Tax Period Begin Date for the Credit Being Claimed must match the Tax Period for the return.
Type of Business of Person Claiming the Credit can only be Corporation, S Corportation, Partnership,
Limited Liability Co, Sole Proprietor, Fiduciary or Beneficiary.
Date of Contribution year must match the Tax Year for which this credit is claimed.
Nebraska Tax Credit Approved Amount must match Form CDN Line 1 amount.
Nebraska Tax Credit Approved Amount cannot exceed 40% of the Contribution amount.
Type of Business that the Organization is Licensed For can only be Corporation, Insurance Co,
Financial Institution, S Corportation, Partnership, Limited Liability Co, Individual or Sole Proprietor,
or Fiduciary.
If Type of Business is Individual or Sole Proprietor, Contributor's ID Number must be a SSN.

If Type of Business is Corporation, Insurance Co, Financial Institution, S Corporation, Partnership or
Limited Liability Company; Contributor's ID Number must be a Nebraska State ID.

Tax Year Decedent Was Due A Refund must match Tax Period End Date Year in the Return Header.

If the Checkbox A, Surviving Spouse Indicator is checked, the Checkbox B Court-appointed or
Certified Personal Representative Indicator and Checkbox C, Other Person Indicator cannot be
checked.
If the Checkbox B, Court-appointed or Certified Personal Representative checkbox is checked, the
return will be held until/unless a copy of the Court Certificate showing the appointment is provided
by PDF attachment or a Form 8453N is received with this certificate attached.

If the Checkbox B, Court-appointed or Certified Personal Representative checkbox is checked, the
Checkbox A, Surviving Spouse Indicator and Checkbox C, Other Person Indicator cannot be checked.

If the Checkbox C, Person Other than A or B Claiming Refund for the Decendent's Estate is checked,
and none of Part II lines 1 - 3 are completed, the return will be held until the taxpayer can be
contacted to complete this information.

If the Checkbox C, Person Other than A or B Claiming Refund for the Decendent's Estate is checked,
the return will be held until/unless an acceptable copy of the Proof of Death is provided by PDF
attachment or a Form 8453N is received with this documentation attached.
If the Checkbox C, Person Other than A or B Claiming Refund for the Decendent's Estate is checked,
Checkbox A, Surviving Spouse Indicator and the Checkbox B, Court-appointed or Certified Personal
Representative Indicator cannot be checked.
If you answered “Yes” to 2a or 2b, the personal representative must file for the refund.


Type of Business that the Organization is Licensed For can only be Estate or Trust, S Corportation,
Partnership, or Limited Liability Co.
Amount of Nebraska Income Tax Withheld and Remitted must equal 6.84% of the Income Subject to
Withholding.
If the Annualized Income checkbox is checked, Line 23 must equal or be greater than Line 22
Column D.
If the Farmer/Rancher Checkbox on Form 1040N is checked, lines 9 through 23 must be blank.

If the Farmer/Rancher Checkbox on Form 1040N not is checked, lines 24 through 33 must be blank.

Total Nebraska Income Tax After Non-refundable Credits does not match Form 1040N Line 28.

The sum of Form 1040N Lines 31, 32, 33, and 34 does not match this Line

This line must equal Line 3 multiplied by 90%.

This line must equal Form 1040N Line 29 Nebraska Income Tax Withheld

If Tax Less Credits Minus Tax Withheld (Line 3 Minus Line 5) is less than $500, Form 2210N is not
required.
Required Annual Payment (Smaller of Lines 4 and 7) must be greater than Line 5 Tax Withheld.

The sum of Line 10 Columns A through D must equal Line 8.




Required Installment Amount A must equal 25% of Required Annual Payment within 2% tolerance
unless the Annualized Method checkbox is checked.
Required Installment Amount B must equal 25% of Required Annual Payment within 2% tolerance
unless the Annualized Method checkbox is checked.
Required Installment Amount C must equal 25% of Required Annual Payment within 2% tolerance
unless the Annualized Method checkbox is checked.
Required Installment Amount D must equal 25% of Required Annual Payment within 2% tolerance
unless the Annualized Method checkbox is checked.
If Overpayment on Line 15a is greater than Line 10a, Line 12b must equal Line 18a.

If Overpayment on Line 15b is greater than Line 10b, Line 12c must equal Line 18b.

If Overpayment on Line 15c is greater than Line 10c, Line 12d must equal Line 18c.

Taxes Due Column B must equal Line 17A.
Taxes Due Column C must equal Line 16B Plus Line 17B.

Taxes Due Column D must equal Line 16C Plus Line 17C.

Applied Overpayment A (Enter Line 11) must match the value for Line 11.
If Overpayment Line 18A contains a value greater than zero, then this line must be blank or zero.

Underpayment A must equal Line 10A Minus Line 15A when Line 10A is greater than or equal to Line
15A.
If Overpayment Line 18B contains a value greater than zero, then this line must be blank or zero.

Underpayment B must equal Line 10B Minus Line 15B when Line 10B is greater than or equal to Line
15B.
If Overpayment Line 18C contains a value greater than zero, then this line must be blank or zero.

Underpayment C must equal Line 10C Minus Line 15C when Line 10C is greater than or equal to Line
15C.
If Overpayment Line 18D contains a value greater than zero, then this line must be blank or zero.

Underpayment D must equal Line 10D Minus Line 15D when Line 10D is greater than or equal to
Line 15D.
If Overpayment Line 17A contains a value greater than zero, then this line must be blank or zero.

Overpayment A must equal Line 15A Minus Line 10A when Line 15A is greater than or equal to Line
10A.
If Overpayment Line 17B contains a value greater than zero, then this line must be blank or zero.

Overpayment B must equal Line 15B Minus Line 10B when Line 15B is greater than or equal to Line
10B.
If Overpayment Line 17C contains a value greater than zero, then this line must be blank or zero.

Overpayment C must equal Line 15C Minus Line 10C when Line 15C is greater than or equal to Line
10C.
If Overpayment Line 17D contains a value greater than zero, then this line must be blank or zero.

Overpayment D must equal Line 15D Minus Line 10D when Line 15D is greater than or equal to Line
10D.
The Next Due Date from Line 9 Column B must be June 15 or earlier unless Tax Period End Date is
other than December 31 (Fiscal Year Filer).
The Next Due Date from Line 9 Column C must be September 15 or earlier unless Tax Period End
Date is other than December 31 (Fiscal Year Filer).
The Next Due Date from Line 9 Column D must be January 15 of the following year or earlier unless
Tax Period End Date is other than December 31 (Fiscal Year Filer).
The Next Due Date must be April 15 of the following year or earlier unless Tax Period End Date is
other than December 31 (Fiscal Year Filer).
Number of Days A From Due Date of Installment to the Date on Line 20 Column A is not calculated
correctly.
Number of Days B From Due Date of Installment to the Date on Line 20 Column B is not calculated
correctly.
Number of Days C From Due Date of Installment to the Date on Line 20 Column C is not calculated
correctly.
Number of Days D From Due Date of Installment to the Date on Line 20 Column D is not calculated
correctly.
Penalty in Column A For 5% per Year On The Amount on Line 19A For the Days In 2009 On Line 21A
is not the result of Line 21A multiplied by Line 19A multiplied by 5% divided by 365.
Penalty in Column B For 5% per Year On The Amount on Line 19B For the Days In 2009 On Line 21B
is not the result of Line 21B multiplied by Line 19B multiplied by 5% divided by 365.

Penalty in Column C For 5% per Year On The Amount on Line 19C For the Days In 2009 On Line 21C
is not the result of Line 21C multiplied by Line 19C multiplied by 5% divided by 365.

Penalty in Column D For 5% per Year On The Amount on Line 19D For the Days In 2009 On Line 21D
is not the result of Line 21D multiplied by Line 19D multiplied by 5% divided by 365.

Line 23 Total Penalty must equal Form 1040N Line 36 unless the Farmer/Rancher checkbox is
checked.
You do not owe a penalty if Tax Less Credits Minus Tax Withheld is less than $500.

You do not owe a penalty if Underpayment of Estimated Tax (Line 29 Minus Line 30) is zero or less.

Number of Days From January 15 to Date of Payment, or April 15, Whichever Earlier cannot be
greater than 93 days.

Total Penalty is not calculated correctly.

If the Farmer/Rancher checkbox is checked, Line 33 Total Penalty must equal Form 1040N Line 36.

If One Child, Total Qualified Expenses or Limited Amount cannot exceed $3,000.

If Two or more Children, Total Qualified Expenses or Limited Amount cannot exceed $6,000.

Spouse Earned Income is required when Form 1040N Filing Status equals '2' (Married Filing Joint).

Federal Adjusted Gross Income (AGI) must equal Form 1040N Line 5, AGI.
When AGI is more than $29,000, Form 2441N is not required, but a copy of federal Form 2441 is
required in the federal return.
The Federal Applicable Percentage is not valid for the AGI range allowed.

The State Percentage Applied is not valid for the AGI Range allowed.

Federal Percentage of Allowable Credit Multiplied by State Percentage (Line 10 Multiplied by Line 8)
must equal 1040N Line 32 for Type of Return = '1'.
Part Year Residents Ratio From Schedule III must be blank when Type of Return equals '1'
(Residents) or '3' (Nonresidents).
Part Year Residents Ratio From Schedule III is required when Type of Return equals '2' (Part Year
Resident).
Part Year Residents Ratio From Schedule III must match Part Year Resident Ratio from Nebraska
Schedule III Line 69.
Part Year Resident Allowable Credit (Line 11 Multiplied by Schedule III Ratio) must be blank when
Type of Return equals '1' (Residents) or '3' (Nonresidents).
Part Year Resident Allowable Credit (Line 11 Multiplied by Schedule III Ratio) is required when Type
of Return equals '2' (Part Year Resident).
Part Year Resident Allowable Credit (Line 11 Multiplied by Schedule III Ratio) must equal 1040N Line
32 for Type of Return = '2'.
Enter Specified Amount ($5,000 or $2,500 if MFS and Spouse Earned Income Entered) must equal
either $5,000 or $2,500.
Allowed Base Amount $3,000, ($6,000 If Two or More Qualifying Persons) must equal either $3,000
or $6,000.
Smaller of Line 32 Net Allowable Amount or Line 33 Total Qualified Expenses must equal Line 3.

If the 1040N Checkbox is checked, Nebraska Income Tax Liability must be the same as Form 1040N
Line 17.
Total Nonrefundable Credits must equal the sum of lines 19, 20, 21, 22, 24, and 25.

LB270 Credit Used To Reduce Liability cannot exceed the lesser of Lines 4 or 8.

If LB270 Credit Used To Reduce Liability is greater than zero, Lines 5 and 6 are required.

If the 1040N Checkbox is checked, this line should be blank.

For Tax Year 2010, Total LB270 Credit to be Carried Forward must be zero.

Form 775N Credit must match Line 31, Credits Used to Reduce Income Tax Liability.

If Form 775N Credit is greater than zero, Lines 5 and 6 are required.

If Form 775N Credit is greater than zero, Line 31 is required.

If Enterprise Zone Credits is greater than zero, Lines 5 and 6 are required.

If Total Renewable Energy Tax Credit is greater than zero, Lines 5 and 6 are required.

If Total Nebraska Advantage Act Credit is greater than zero, Lines 5 and 6 are required.
 If Total Nebraska Rural Development Act LB608 Distributed Credit Received Credit is greater than
zero, Lines 5 and 6 are required.
If Total Nebraska Rural Development Act LB608 Distributed Credit Received Credit is greater than
zero, a Nebraska Advantage Rural Development Act Worksheet must be mailed with Form 8453N.

If Total Research and Development Distributed Credit Received Credit is greater than zero, Lines 5
and 6 are required.
If Biodiesel Facility Credit is greater than zero, Lines 5 and 6 are required.
TOTAL Form 3800N nonrefundable incentive credits must match Form 1040N Line 23.

TOTAL Form 3800N nonrefundable incentive credits cannot exceed Line 7, Tax Liability After
Nonrefundable Credits.
If the Total Nebraska Advantage Microenterprise Credit is claimed, a Nebraska Advantage
Microenterprise Tax Credit Act Application is required to be filed with this return or mailed with
Form 8453N.
If Total Research and Development Credit is reported, a Research and Development Credit
Worksheet is required to be filed with this return or mailed with Form 8453N.
TOTAL Form 3800N refundable credit must equal Form 1040N Line 31.

This line must be blank (not reported) with an individual income tax return (Form 1040N).


The sum of LB270 Distributed Credits Received must match Line 1, Total LB270 Distributed Credits
Received .

Either the Nebraska Id Number or the Federal FEIN is required.


Year(s) that the Credits Were Earned cannot be greater than 2003.


If LB775 Distributed Credits Received Amount is reported, then the Name of the entity doing the
distribution is required.
If LB775 Distributed Credits Received Amount is reported, then the Address of the entity doing the
distribution is required.
If LB775 Distributed Credits Received Amount is reported, then Year Credit Earned is required.

Year(s) that the Credits Were Earned cannot be greater than current Tax Year.

Nebraska Income Tax Liability after All Other Nonrefundable Credits cannot be greater than Line 7
minus Line 9.
Credits Used to Reduce Income Tax Liability must equal Line 13.

If the E-verify checkbox indicates YES the filer has complied with the E-Verify requirement, the E-
Verify Id Number is required.
If the E-verify checkbox indicates NO the filer has not complied with the E-Verify requirement, this
credit cannot be claimed.
At least one occurrence of Applicable Tax Year End Date is required.

At least one occurrence of Total Amount of Federal Credit Allowed is required.

Either Apportion Method 1 (lines 3-7) or Apportion Method 2 (lines 8-11) is required.

The Apportioned Credit for Method 1 (Total Federal Credit on line 2 multiplied by the Average of the
Sum of lines 3 and 4) is not calculated correctly.
The Apportioned Credit for Method 2 (Total Federal Credit on line 2 multiplied by the percentage
result of line 8 Qualified Expenses in Nebraska divided by line 9 Qualified Expenses in All States) is
not calculated correctly.
At least one occurrence of Nebraska Research and Development Credit contains is required.
If Amount of Qualified Expenses for Research and Experimental Activities in All States is greater than
zero, then Line 12 Nebraska Research and Development Credit must equal the result of either Line 7
or Line 11 multiplied by 15%.
At lease one occurrence of Amount of Credit from Line 12 used on Nebraska Income Tax return is
required.
Amount of Credit (nonrefundable) Distributed to Partners, Shareholders, Members, or Certain
Fiduciary Beneficiaries must match Line 10 Total Amount of Credit from the Research and
Development Worksheet Schedule A.
If an Amount of Credit is reported the Receiver Name and Identification Number (either SSN or State
ID) are required.

If an Amount of Credit is reported, the Share of Income or Ownership is required.


The Sum of Amount of Credit lines reported on the Research and Development Worksheet Schedule
A must match Line 15 from the Research and Development Worksheet .

Amount of credit from Line 2 used to reduce Nebraska Income Tax liability must match Form 3800N
Line 15.


The sum of Line 3 and Line 4 cannot be greater than Line 2, Nebraska Renewable Credit.




The Special Capital Gains/Extraordinary Dividend Election cannot be reported if Form 1040N Type of
Return is '3' (Nonresident).
If Page 1, Line 12 Allowable Exclusion is greater than zero, Year Election Was Made is required and
must be greater than zero.
If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Name of Corporation issuing
the capital stock is required.
If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Description of the Stock is
required.
If Part I of Form 4797N is filed, Part I - ELECTION Line 4 Has Corporation Conducted Business in
Nebraska for 3 Years Preceding the First Sale YES/NO Checkbox is required.

If Part I of Form 4797N is filed, then Part I Line 5 Was the Corporation a Publicly Traded Corporation
YES/NO Checkbox is required.
If Part I of Form 4797N is filed and Part I - ELECTION Line 5 choice is NO, then Part I ELECTION Line 6
How Many Shareholders Did the Corporation Have at the Time of the First Sale or Exchange is
required.
If Part I of Form 4797N is required to be completed, and Part I Line 7 choice is NO, Part I Line 9 Did a
Shareholder or Group Hold More Than 90% of the Stock at the Time of the Sale or Exchange YES/NO
Checkbox is required.

If Part III Line 2 Was the Stock a Gift From Employee YES/NO Checkbox is NO, Form 4797N cannot be
filed.
Part II Line 8 Fair Market Value of Stock is required if the Extraordinary Dividend Exclusion Checkbox
is checked.

If Page 1, Line 1 Sale Price of Stock is greater than zero, a federal Schedule D is required with the
federal return.
If Page 1, Line 1 Sale Price of Stock or Fair Market Value of Stock is greater than zero, a federal
Schedule B is required with the federal return.
Page 1, Line 3 Capital Gain on Sales or Dividend Paid This Year must equal Page 1 Line 1 minus Page
1 Line 2.
Page 1, Line 3 Capital Gain on Sales or Dividend Paid This Year cannot exceed the value reported on
Page 1, Line 1.
If the result of Page 1 Line 10 divided by Page 1 Line 9 is .2 or less, the Dividend does not qualify for
the Exclusion and Form 4797N cannot be filed.
Page 1, Line 6 Limitation on Capital Gains Exclusion must equal $1,500 plus the amount from
federal Form 1040 Line 13 when Filing Status equals '3' (Married Filing Separate).


Page 1, Line 6 Limitation on Capital Gains Exclusion must equal $3,000 plus the amount from federal
Form 1040 Line 13, when Filing Status equals '1', '2', '4' or '5'.


Page 1, Line 6 Limitation on Capital Gains Exclusion cannot exceed Form 1040N Line 14.




When the Extraordinary Dividend Checkbox is not checked Part II Line 14 Allowable Capital
Gains/Extraordinary Dividend Exclusion must equal the smaller of Part II Line 12 or Line 13.




Page 1, Line 14 Allowable Exclusion must match Schedule I Line 54.


If either Part I Line 2 Surviving Spouse or Oldest Issue Checkbox is selected, Part III Line 1 is required.

If Part III Line 1 Has the Employee Previously Made an Election for this Stock Checkbox is YES, the
Part III Line 2 Relationship to Employee Checkbox is required.
If the Descendent Box is checked, this adjustment will not be allowed unless the Form 4797N for the
year the original Election was made is mailed with Form 8453N.
If Part III Line 1 Relationship to the Employee Checkbox indicates Spouse, then Part III Line 3 Were
you married to the employee on the date of sale of the capital stock YES/NO Checkbox must
indicate YES.
If Part III Line 3 Were You Married to the Employee on the Date of Sale, Exchange of Stock or
Declaration of the Extraordinary Dividend Checkbox is NO, Form 4797N should not be filed with this
return.
If Part III Line 3 Were You Married to the Employee on the Date of Sale, Exchange of Stock or
Declaration of the Extraordinary Dividend Checkbox is YES, this adjustment will not be allowed
unless the Form 4797N for the year the original Election was made is mailed with Form 8453N.

If Part III Line 6 Were You Married to the Employee on the Date of Sale, Exchange of Stock or
Declaration of the Extraordinary Dividend Checkbox is NO, Form 4797N should not be filed with this
return.

Either Page 1 Name of Person Making Election or Part I Name of Person Making the Election is
required.
If Page 1, Line 12 Allowable Exclusion is greater than zero, Page 1 SSN of Person Making the Election
is required.
If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Period of Time From and To
Dates during which employee was employed by the corporation are required.

If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Period of Time during which
employee was employed by the corporation To Date must be equal to or greater than From Date.

If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Period of Time From and To
Dates during which the capital stock was acquired by the employee are required.

If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Period of Time during which
the capital stock was acquired by the employee To Date must be equal to or greater than From
Date.
If Page 1, Line 12 Allowable Exclusion is greater than zero and Page 1 From and To Dates during
which the capital stock was acquired by the employee do not fall within the Page 1 Period of Time
during which employee was employed by the corporation, then Page 1 Explanation of why the
capital stock was acquired "on account of employment" is required.
Page 1, Line 14 Allowable Exclusion must equal Part 1 Line 7 Allowable Capital Gains plus Part 1 Line
11 Total Dividends Available for Exclusion.
Either Page 1 Name of the Corporation Issuing the Capital Stock or Part I - ELECTION Name of the
Corporation Issuing the Capital Stock is required.
Either Page 1 Description of the Capital Stock or Part I - ELECTION Description of the Capital Stock is
required.
Either Page 1 Name of the Employee Who Aquired the Stock or Part I - ELECTION Name of the
Employee Who Aquired the Stock is required.
If Part I ELECTION of Form 4797N is filed and Part I - ELECTION Line 1 Has a previous special capital
gains/extraordinary dividend election been made YES/NO Checkbox is YES, this form cannot be filed.

If Part I ELECTION of Form 4797N is filed and Part I - ELECTION Line 1 Has a previous special capital
gains/extraordinary dividend election been made YES/NO Checkbox is YES, this form cannot be filed.

If Part I ELECTION of Form 4797N is filed and Part I - ELECTION Line 1 Has a previous special capital
gains/extraordinary dividend election been made YES/NO Checkbox is YES, this form cannot be filed.
If Part I - ELECTION Name of Employe Who Originally Acquired the Stock is different from Part I -
ELECTION Name of Person Making the Election, then Part II must be completed.

If Part II Line 3 Was the employee married on the date of the employee's death YES/NO Checkbox is
NO, then Part II, Are you the oldest surviving descendent YES/NO Checkbox must indicate YES.

If Part III Line 1 Relationship to the Employee Checkbox indicates Trust, then Part III Line 4 Are all
beneficiaries either the Spouse or Decendent of the employee YES/NO Checkbox must indicate YES.

Calculation of Microenterprise Credit Column D, Credit, Amount of New Investment must equal 20%
of Column C, Increase Over Base Year.

Calculation of Microenterprise Credit Column D, Credit, Amount of New Employment must equal
20% of Column C, Increase Over Base Year.

Total Credit must equal the sum of Column E Credit Allowed.


This form requires that attachments be provided to substanciate this credit


Community Development Assistance Act credit Approved This Year amount must match Form
1099NTC Nebraska Tax Credit Approved amount.
If an Unused Credit Carried Over amount is present, then at least one Year value is required.

Nebraska Tax Liability must match Form 1040N Line 17, Total Nebraska Tax.
Nebraska Personal Exemption Credit does not match Form 1040N Line 19, Nebraska Personal
Exemption Credit.
Credit for Taxes Paid to Another State does not match Form 1040N Line 20, Credit for Taxes Paid to
Another State.
Credit for the Elderly or Disabled does not match Form 1040N Line 21, Credit for the Elderly or
Disabled.
Form 3800N Nonrefundable Credit does not match Form 1040N Line 23, Form 3800N
Nonrefundable Credit.
Nebraska Child Dependent Care Nonrefundable Credit does not match Form 1040N Line 24,
Nebraska Child Dependent Care Nonrefundable Credit.
Nebraska Charitable Endowment Tax Credit does not match Form 1040N Line 25, Nebraska
Charitable Endowment Tax Credit.
Financial Institution Tax Credit does not match Form 1040N Line 26, Financial Institution Tax Credit.

Net Nebraska Tax cannot be greater than Line 5, Nebraska Tax Liability.

Nebraska Community Development Assistance Act Credit does not match Form 1040N Line 22,
Nebraska Community Development Assistance Act Credit.
All PART B Line 14 columns (name, address, Nebraska ID, federal ID and Share of Credit) are required
when Type of Nebraska Return checkbox is 1040N and Line 3 is greater than zero.
PART B Line 14 Sum of Share of Credit Received must equal Line 3, Total of Your Share of Distributed
Credits.

PART C Line 15 must be blank when Type of Nebraska Return checkbox is 1040N.

Taxable Year of Financial Institution Begin Date must match the Tax Year for the return.

Taxable Year of Net Operating Loss Carried Forward must be for a prior Tax Year.

Nebraska Exemption Deduction must be for Tax Years 1988 through1992.

AGI Less Sum of Exemption and Standard or Itemized (Line 4 Minus 5) must be less than zero.

Amount of Difference When Line 14 Is More Than Line 12 cannot be greater than Line 11.

For years prior to 1997, the Sum of Line 8 Greater Difference And Line 17 Greater Difference (Line
10 Plus 20) special rules may apply.
If the Taxable Year of Net Operating Loss is for the current tax year, this line must equal federal
Form 1040 Schedule D Line 16.
If the Taxable Year of Net Operating Loss is for the current tax year, this line must equal federal
Form 1040 Schedule D Line 21.
If Line 22 and Line 23 are both zero, Line 27 must equal Line 21.
Nebraska Net Operating Loss (Line 6 Plus 29) must be less than zero.

Income Derived from Nebraska Sources must be blank when Type of Return equals 1 (Resident).




Adjustments as Applied to Nebraska Income must be blank when Type of Return equals 1
(Resident).
Nebraska Income after Adjustments (Line 31 plus or minus Line 32) must be blank when Type of
Return equals 1, (Resident).
Smaller of Loss of Nebraska Income After Adjustments (Line 33) and Nebraska Net Operating Loss
(Line 30) must be blank when Type of Return equals 1, (Resident).
Smaller of Loss of Nebraska Income After Adjustments (Line 33) and Nebraska Net Operating Loss
(Line 30) must be less than zero.
The Refund Direct Deposit Routing Transit Number (RTN) does not conform to the banking industry
RTN algorithm. The refund will be converted to a paper check mailed to the address on record.

The Refund Direct Deposit Bank Account Number must not be blank or equal all zeros. The refund
will be converted to a paper check mailed to the address on record.
For Tax Year 2009, Nebraska allows only one Bank Account to be designated for a Refund Direct
Deposit. The refund will be converted to a paper check mailed to the address on record.

A Refund Direct Deposit amount of less than $2 will not be refunded. This financial transaction will
not be processed.
The IAT Indicator is checked for a Refund Direct Deposit. Nebraska does not support IAT
transactions. The refund will be converted to a paper check mailed to the address on record.

The State Payment Routing Transit Number (RTN) does not conform to the banking industry RTN
algorithm. A letter will be mailed to the taxpayer notifying them of the cancellation of this financial
transaction, along with a Nebraska Form 1040N-V Payment Voucher.

The State Payment Bank Account Number must not be blank or equal all zeros. A letter will be
mailed to the taxpayer notifying them of the cancellation of this financial transaction, along with a
Nebraska Form 1040N-V Payment Voucher.
For Tax Year 2009, Nebraska allows only one Bank Account to be designated for a State Payment. A
letter will be mailed to the taxpayer notifying them of the cancellation of this financial transaction,
along with a Nebraska Form 1040N-V Payment Voucher.
The State Payment Amount is not valid. This financial transaction will not be processed. A letter will
be mailed to the taxpayer notifying them of the cancellation of this financial transaction, along with
a Nebraska Form 1040N-V Payment Voucher.
A State Payment for a balance due of less than $2 is not required. This financial transaction will not
be processed.
A State Payment Payment Amount cannot exceed a tolerance of 15% above the amount owed. This
financial transaction will not be processed. A letter will be mailed to the taxpayer notifying them of
the cancellation of this financial transaction, along with a Nebraska Form 1040N-V Payment
Voucher.
This State Payment will not be processed because the Requested Payment Date is less (older) than
current date, and the current date minus the Debit Date is greater than 7 days. A letter will be
mailed to the taxpayer notifying them of the cancellation of this financial transaction, along with a
Nebraska Form 1040N-V Payment Voucher.
The State Payment Requested Payment Date has an incorrect year. This payment has been
processed using the current year.
The IAT Indicator is checked for a State Payment. Nebraska does not support IAT transactions. A
letter will be mailed to the taxpayer notifying them of the cancellation of this financial transaction,
along with a Nebraska Form 1040N-V Payment Voucher.
For Tax Year 2009, Nebraska does not support estimated payments to be scheduled through the
Federal/State e-file system. Estimated tax payments are supported through a different program at
the Nebraska Department of Revenue.
        Severity    Legacy Reject Code

Reject             n/a
Reject             0001
Reject             n/a

Reject             0004

Reject             0002

Reject             n/a

Reject             0014

Reject             n/a

Reject             0021

Alert              n/a




Alert              n/a


Reject             0021

Alert              n/a




Reject             n/a

Reject             n/a

Reject             n/a


Reject             n/a


Reject             n/a

Reject             n/a
Alert    n/a


Reject   0019

Alert    n/a

Reject   n/a


Reject   n/a


Reject   n/a


Reject   n/a


Reject   0108


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NEBRASKA MeF BUSINESS RULES: Summary of Changes: TY2009V1.0 To TY2010V1.1

**************** ********* ***************
VERSION TY2009V1.0 TO TY2009V1.1

ADDED TO 2009V1.1
Reference Number   State                  Form        Line                       Field Name
F1040N-0163      Nebraska         1040N               3        Type of Return


** Note: This is a temporary new BR. In the next schema release, this form line will be a required field and this BR will be elim

CHANGED ON 2009.V.1

Reference Number        State             Form        Line                       Field Name

F1040N-0162          Nebraska     1040N               1        Federal Filing Status


** Note: The Reference Number for this BR was previously F1040N-0160 which was a duplicate.

S1-0039              Nebraska     Schedule I          54   Special Capital Gains/Extraordinary Dividends
                                                           Deduction
** Note: The Reference Number for this BR was previously missing.

DELETED FROM 2009V1.1
Reference Number   State                Form          Line                     Field Name
S3-0003          Nebraska         Schedule III        66a      Income Derived From Nebraska Sources

S3-0005              Nebraska     Schedule III        66b      Income Derived From Nebraska Sources

S3-0009              Nebraska     Schedule III        67a      Adjustments Applied to Nebraska Income


S3-0011              Nebraska     Schedule III        67b      Adjustments Applied to Nebraska Income


**************** ********* ***************
VERSION TY2009V1.1 TO TY2009V1.2

CHANGED FOR 2009.V.2

S1-0023              Nebraska     Schedule I          50       Total Adjustments Increasing Federal AGI

**Note: The BR Description was incorrect. It referenced Schedule I line 12 when it should have referenced Form 1040N line
S1-0065             Nebraska    Schedule I         60       Total Adjustments Decreasing Federal AGI

**Note: The BR Description was incorrect. It referenced Schedule I line 13 when it should have referenced Form 1040N line

**************** ********* ***************
VERSION TY2009V1.5 TO TY2010V1.0

ADDED TO 2010V1.0

F1040N-0166         Nebraska    1040N              1        Federal Filing Status


F1040N-0167         Nebraska    1040N              15       Nebraska Income Tax


F1040N-0168         Nebraska    1040N              12       Adjustments Increasing Federal AGI

F1040N-0169         Nebraska    1040N              13       Adjustments Decreasing Federal AGI

S1-0070             Nebraska    Schedule I         45       Interest Income

CHANGED FOR 2010V1.0

F1040N-0164         Nebraska    1040N              3        Type of Return


** Note: The Reference Number for this BR was previously F1040N-0163 which was a duplicate.
** Note: The BR Description has changed to enforce transmission of only numeric values.

F1040N-0165         Nebraska    1040N              98       Federal Earned Income Credit Amount

** Note: The Reference Number for this BR was previously F1040N-0160 which was a duplicate.

S2-0002             Nebraska    Schedule II        *        Nebraska Schedule II

** Note: The Business Rule Description has changed to indicate that documentation must be retained by the taxpayer or pre

F3800N-0046         Nebraska    Form 3800N         20       TOTAL Form 3800N nonrefundable credit

** Note: The Business Rule Severity has been changed from Alert to Reject.

F3800N-0056         Nebraska    Form 3800N         24       TOTAL Form 3800N Refundable Credit

** Note: The Business Rule Severity has been changed from Alert to Reject.
F2441N-0035          Nebraska    Form 2441N                7 Adjusted Gross Income

** Note: The Business Rule Description has changed to indicate when the required federal Form 2441 is missing.

FCDN-0038            Nebraska    Form CDN           14       Individual Allowed the Credit


** Note: This previously did not specify which columns on line 14 were required.

S1-0058              Nebraska    Schedule I         59g   Other Adjustments Decreasing AGI -
                                                          Nonresident Military Servicemember Active
                                                          Duty Pay
S1-0059            Nebraska Schedule I           59g      Other Adjustments Decreasing AGI -
                                                          Nonresident Military Servicemember Active
                                                          Duty Pay
** Note: These two Business Rules have been changed from Reject class errors to Alerts.

DELETED FROM 2010V1.0

F1040N-0096          Nebraska    1040N              25       Nebraska Endowment Credit


F1040N-0097          Nebraska    1040N              25       Nebraska Endowment Credit

**Note: These two Business Rules are being removed due to annual tax law changes.

F1040N-0144          Nebraska    1040N              96-2     Federal ARRA Checkbox for Penalty for
                                                             Underpayment of Estimated Tax

** Note: This Business Rule is being removed due to annual tax law changes.

F1040N-0158          Nebraska    1040N              35       Penalty for Underpayment of Estimated Tax


**Note: This Business Rules is being removed because this type of error will be handled through internal error correction pro

S2-0004              Nebraska    Schedule II        *        Nebraska Schedule II




**Note: This Business Rules is being removed because this type of error will be handled through internal error correction pro

F3800N-0050          Nebraska    Form 3800N         22       Total Nebraska Advantage Microenterprise
                                                             Credit
**Note: This Business Rules is being removed because this type of error will be handled through internal error correction pro
F3800N-0054          Nebraska    Form 3800N         23       Total Research and Development Credit

**Note: This Business Rules is being removed because this type of error will be handled through internal error correction pro




**************** ********* ***************
VERSION TY2010V1.0 TO TY2010V1.1

ADDED TO 2010V1.0

F4797N-0090          Nebraska    Form 4797N         n/a      Name of Person Making or Who Previously
                                                             Made the Election
F4797N-0091          Nebraska    Form 4797N                  SSN of Person Making or Who Previously
                                                             Made the Election
F4797N-0092          Nebraska    Form 4797N                  Period of Time During Which the Employee
                                                             Was Employed by the Corporation

F4797N-0093          Nebraska    Form 4797N                  Period of Time During Which the Employee
                                                             Was Employed by the Corporation

F4797N-0094          Nebraska    Form 4797N                  Period of Time Stock Was Acquired


F4797N-0095          Nebraska    Form 4797N                  Period of Time Stock Was Acquired


F4797N-0096          Nebraska    Form 4797N                  Explanation Why the Stock Was Acquired If
                                                             Not During Employment




F4797N-0097          Nebraska    Form 4797N         Pg1-12 Allowable Exclusion

F4797N-0098          Nebraska    Form 4797N                  Name of Corporation Issuing Stock

F4797N-0099          Nebraska    Form 4797N                  Description of the Stock

F4797N-0100          Nebraska    Form 4797N                  Name of Employee Who Aquired the Stock

F4797N-0101          Nebraska    Form 4797N                  SSN of Employee Who Aquired the Stock

F4797N-0102          Nebraska    Form 4797N         P1-1     Has Previous Election Been Made Checkbox
F4797N-0103        Nebraska    Form 4797N        P1-1     Has Corporation Conducted Business for
                                                          Three Years Checkbox.

F4797N-0104        Nebraska    Form 4797N        P2       Non-employee Special Capital Gains
                                                          Qualification

F4797N-0105        Nebraska    Form 4797N        P2-4     Oldest Surviving Descendent Checkbox


F4797N-0106        Nebraska    Form 4797N        P3-4     Beneficiaries Either Spouse or Decendent of
                                                          Employee Checkbox


**Note: These Business Rules are being added because Form 4797N has been extensively redesigned.

CHANGED FOR 2010V1.0

F3800N-0013        Nebraska    Form 3800N        6        Total Nonrefundable Credits

F3800N-0023        Nebraska    Form 3800N        12       Total LB270 Credit to be Carried Forward

F4797N-0005        Nebraska    Form 4797N                 Tax Year the Election Was Made

F4797N-0008        Nebraska    Form 4797N                 Name of Stock Issuer for This Election

F4797N-0009        Nebraska    Form 4797N                 Description of Stock I

F4797N-0034        Nebraska    Form 4797N        Pg1-1    Sale Price of Stock

F4797N-0038        Nebraska    Form 4797N        Pg1-1    Sale Price of Stock

F4797N-0042        Nebraska    Form 4797N        Pg1-3    Capital Gain on Sales of Qualifying Stock
                                                          During This Year
F4797N-0043        Nebraska    Form 4797N        Pg1-3    Capital Gain on Sales of Qualifying Stock
                                                          During This Year
F4797N-0055        Nebraska    Form 4797N        Pg1-6    Limitation on Capital Gains Exclusion




F4797N-0056        Nebraska    Form 4797N        Pg1-6    Limitation on Capital Gains Exclusion
F4797N-0057          Nebraska    Form 4797N         Pg1-6    Limitation on Capital Gains Exclusion




F4797N-0061          Nebraska    Form 4797N         Pg1-7    Allowable Capital Gains Extraordinary
                                                             Dividend Exclusion
F4797N-0033          Nebraska    Form 4797N         Pg1-9    Fair Market Value of the Stock

F4797N-0044          Nebraska    Form 4797N         Pg1-11 Total Extraordinary Dividends Available for
                                                           Exclusion
F4797N-0062          Nebraska    Form 4797N         Pg1-12 Allowable Exclusion




F4797N-0010          Nebraska    Form 4797N         P1-4     Three Year Nebraska Business Indcator


F4797N-0011          Nebraska    Form 4797N         P1-5     Publically Traded Corporation Indicator

F4797N-0012          Nebraska    Form 4797N         P1-6     Number of Shareholders at First Sale


F4797N-0013          Nebraska    Form 4797N         P1-7     More Than 90% of Stock at First Sale




F4797N-0016          Nebraska    Form 4797N         P3-2     Gift From Employee Indicator

F4797N-0069          Nebraska    Form 4797N         P3-3     Married To Employee On Date of Sale or
                                                             Exchange

F4797N-0077          Nebraska    Form 4797N         P3-3     Married To Employee On Date of Sale or
                                                             Exchange

**Note: All changes are noted in red text on the TY 2010 BR tab. The 4797N Business Rules are being changed because Form

DELETED FROM 2010V1.0

F3800N-0007          Nebraska    Form 3800N         2        Years that the LB270 Credits Were Earned

**Note: This Business Rules is being removed because this type of error will be handled through internal error correction pro

F4797N-0006          Nebraska    Form 4797N         P1-2     Filer Type Checkboxes
F4797N-0007   Nebraska   Form 4797N   P1-3    Employee Acquired Indicator


F4797N-0020   Nebraska   Form 4797N   P2-3    Name of Employee Who Originally Acquired
                                              Stock - Exclusion Section
F4797N-0030   Nebraska   Form 4797N   P2-7    Name of Person Making or Who Previously
                                              Made the Election
F4797N-0031   Nebraska   Form 4797N   P2-7    Name of Person Making or Who Previously
                                              Made the Election

F4797N-0039   Nebraska   Form 4797N   P2-9    Cost or Other Basis in Stock

F4797N-0049   Nebraska   Form 4797N   P2-11   Capital Gain Exclusion Not Taken in Prior Year

F4797N-0054   Nebraska   Form 4797N   P2-13   Limitation on Capital Gains Exclusion




F4797N-0060   Nebraska   Form 4797N   P2-14   Allowable Capital Gains Extraordinary
                                              Dividend Exclusion




F4797N-0063   Nebraska   Form 4797N   P2-15   Capital Gains Exclusion Deferred to Next Year


F4797N-0072   Nebraska   Form 4797N   P3-4    Employee Still Living

F4797N-0073   Nebraska   Form 4797N   P3-4    Employee Still Living

F4797N-0074   Nebraska   Form 4797N   P3-5    Relationship To Employee

F4797N-0075   Nebraska   Form 4797N   P3-6    Married To Employee On Date of Sale or
                                              Exchange - Line 6

F4797N-0076   Nebraska   Form 4797N   P3-6    Married To Employee On Date of Sale or
                                              Exchange - Line 6

F4797N-0078   Nebraska   Form 4797N   P3-7    Spouse Made Special Capital Gains Election

F4797N-0079   Nebraska   Form 4797N   P3-7    Spouse Made Special Capital Gains Election

F4797N-0080   Nebraska   Form 4797N   P3-7    Spouse Made Special Capital Gains Election


F4797N-0081   Nebraska   Form 4797N   P3-8    Employee's Spouse Still Living
F4797N-0082        Nebraska    Form 4797N        P3-8     Employee's Spouse Still Living

F4797N-0083        Nebraska    Form 4797N        P3-9     Oldest Surviving Issue

F4797N-0084        Nebraska    Form 4797N        P3-9     Oldest Surviving Issue

F4797N-0085        Nebraska    Form 4797N        P3-10    Surviving Issue Previously Made the Special
                                                          Capital Gains Election

F4797N-0086        Nebraska    Form 4797N        P3-10    Surviving Issue Previously Made the Special
                                                          Capital Gains Election
F4797N-0087        Nebraska    Form 4797N        P3-10    Surviving Issue Previously Made the Special
                                                          Capital Gains Election
F4797N-0088        Nebraska    Form 4797N        P3-10    Surviving Issue Previously Made the Special
                                                          Capital Gains Election


**Note: These Business Rules are being removed because Form 4797N has been extensively redesigned.
                                                    Field Description
            Indicates the status of residency for the taxpayer: ‘1' = Resident,
            ‘2' = Partial Year Resident, ‘3' = Nonresident.

d field and this BR will be eliminated.




                                                     Field Description

            For the Nebraska return, these are the Standard Federal Filing Status values of ‘1' = Single, ‘2'
            = Married Filing Joint, ‘3' = Married Filing Separate, ‘4' = Head of Household, or ‘5' =
            Widow(er) with dependent children.


            This is the amount of Special Capital Gain or Extraordinary Dividend computed on Nebraska
            Form 4797N.




                                                     Field Description
            This is the description of the type of income, including things such as wages, interest and
            dividends, business, farming, etc.
            This is the amount of the income that corresponds to the type reported in line 66a.

            This is the description of the type of allowed adjustments, including things such as educator
            expenses, IRA deductions, Tuition and fees deduction, educator expenses, moving expenses,
            etc.
            This is the amount of the allowed adjustments that corresponds to the type reported in Line
            67a.




            The sum of Part A lines 45 through 49.

referenced Form 1040N line 12.
           The sum of Part B lines 51 through 59.

referenced Form 1040N line 13.




           For the Nebraska return, these are the Standard Federal Filing Status values of ‘1' = Single, ‘2'
           = Married Filing Joint, ‘3' = Married Filing Separate, ‘4' = Head of Household, or ‘5' =
           Widow(er) with dependent children.
           The calculated Nebraska tax using tax table values and the Additional Tax Rate Schedule for
           taxpayers whose AGI exceeds certain limits. Part Year residents and nonresidents must
           calculate Nebraska Tax on Nebraska Schedule III.
           Adjustments reported on Nebraska Schedule I Part A that increase the taxpayer's federal
           Adjusted Gross Income.
           Adjustments reported on Nebraska Schedule I Part B that decrease the taxpayer's federal
           Adjusted Gross Income.
           Interest income received from state and local bonds (45a minus 45b)




           Indicates the status of residency for the taxpayer: ‘1' = Resident,
           ‘2' = Partial Year Resident, ‘3' = Nonresident.




           The amount of the federal Earned Income Credit as reported on federal forms 1040, 1040A or
           1040EZ.


           Credit for tax paid to another state for full year residents only.

ained by the taxpayer or preparer.

           This is the total allowed nonrefundable credits, which is the sum of lines 9, and 13 through 19.




           This is the total allowed refundable credit amount, which is the sum of lines 21, 22 and 23.
           This is Adjusted Gross Income (AGI) from Line 5 on Form 1040N.

2441 is missing.

           Information about the partner, shareholder, beneficiary, or member of an LLC who was
           allowed any of the credit of a partnership, S corp, LLC or fiduciary that distributes its income.




           The amount of nonresident military service compensation included in the servicemember's
           AGI is deducted here.

           The amount of nonresident military service compensation included in the servicemember's
           AGI is deducted here.




           This credit is a percentage of a planned gift to a qualified Nebraska Charitable Endowment.


           This credit is a percentage of a planned gift to a qualified Nebraska Charitable Endowment.




           This box is checked when the taxpayer is certifying that more than 50% of the gross income
           shown on their return is income from a small business and their Adjusted Gross Income of less
           than $500,000 ($250,000 if Married Filing Separate).


            If your tax due less withholding and allowable credits is $500 or more, the taxpayer may be
            subject to penalty for underpayment of estimated tax. The penalty amount is calculated using
            Nebraska Form 2210N.
internal error correction procedures.

           Credit for tax paid to another state for full year residents only.




internal error correction procedures.

           The total Nebraska Advantage Microenterprise tax credits claimed.

internal error correction procedures.
            The total Research and Development credit as reported on the Research and Development
            Credit Worksheet.
internal error correction procedures.




          Full name of the person who either is making an election or previously made an election.

          Social Security Number of the person who either is making an election or previously made an
          election.
          The period of time (From and To dates) during which the Employee was employed by the
          corporation.

          The period of time (From and To dates) during which the Employee was employed by the
          corporation.

          Period of time during which the capital stock was acquired by the employee.


          Period of time during which the capital stock was acquired by the employee.


          Explanation of why the stock was acquired "on account of employment".




          Allowable exclusion (line 7 plus line 11). Enter here and on line 54 of Nebraska Schedule I.

          Name of the Corporation Issuing the Stock.

          Description of the capital stock.

          Name of the employee who originally aquired the stock.

          SSN of the employee who originally aquired the stock.

          Has a previous special capital gains/extrordinary dividend election been made checkbox.
Has this corporation conducted business in Nebraska for at least three years before the first
sale or exchange checkbox.

Part II -Non-employee Special Capital Gains Qualification


Are you the oldest surviving descendent, e.g. grandchild checkbox.


Are all beneficiaries either the Spouse or Decendent of the employee checkbox.




This is the value for Total Nonrefundable Credits from Form 1040N, other than the Form
3800N nonrefundable credit.
The total LB270 Credit amount to be carried forward (the result of Line 4 minus Lines 9, 10,
and 11).
Tax Year in which the election was made

Name of corporation issuing stock for which this election is made.

Description of the stock.

Sales price of the capital stock.

Sales price of the capital stock.

Capital gain on sale(s) of qualifying stock during this year (line 1 minus line 2).

Capital gain on sale(s) of qualifying stock during this year (line 1 minus line 2).

If line 13, Federal Form 1040 is a capital gain, add that amount to $3,000 ($1,500 if married,
filing separately) and enter result here. If line 13, Federal Form 1040 is a capital loss, enter
$3,000 ($1,500 if married, filing separately) reduced by the amount of that loss.

If line 13, Federal Form 1040 is a capital gain, add that amount to $3,000 ($1,500 if married,
filing separately) and enter result here. If line 13, Federal Form 1040 is a capital loss, enter
$3,000 ($1,500 if married, filing separately) reduced by the amount of that loss.
           If line 13, Federal Form 1040 is a capital gain, add that amount to $3,000 ($1,500 if married,
           filing separately) and enter result here. If line 13, Federal Form 1040 is a capital loss, enter
           $3,000 ($1,500 if married, filing separately) reduced by the amount of that loss.

           Allowable capital gains/extraordinary dividend exclusion (smaller of line 5 or line 6).

           Fair market value of the stock on the date the dividend was declared.

           Total Extraordinary Dividends Available for Exclusion (line 11 from all forms). Divide line 10 by
           line 9. If the result is greater than .20, enter zero on line 11.
           Allowable exclusion (line 7 plus line 11). Enter here and on line 54, Schedule I. Partial year
           residents do not include this amount on line 66, Schedule III, Form 1040N.


           Has the corporation conducted business in Nebraska for at least three years before the first
           sale or exchange of capital stock or declaration of extraordinary dividend checkbox.

           Was the corporation a publicly traded corporation checkbox.

           How many shareholders did the corporation have at the time of the first sale or exchange of
           stock or declaration of extraordinary dividend.

           Did a shareholder or group of related shareholders hold more than 90% of the stock at the
           time of the first sale or exchange of stock or declaration of extraordinary dividend checkbox.


           Was the stock a gift from employee checkbox.

           Were you married to the employee on the date of sale or exchange of stock or declaration of
           the extraordinary dividend checkbox.

           Were you married to the employee on the date of sale or exchange of stock or declaration of
           the extraordinary dividend checkbox.

being changed because Form 4797N has been extensively redesigned. Additionally, the XPATH for all Form 4797N elements have change




           This is the year(s) for the total LB270 Credit carried forward from previous years.

internal error correction procedures.

           Checkboxes for Statement; I am the box1-Employee, box2-Surviving Spouse, or box3-Oldest
           Issue
YES/NO Checkbox for Question; Was the stock acquired by the employee because of
employment by the issuing corporation or while employed by the issuing corporation?

The name of the employee who originally acquired the stock.

Name and SSN of the person making or who previously made the Election.

Name and SSN of the person making or who previously made the Election.


Cost or Other Basis in Stock

The amount of capital gain exclusion not taken in the prior year.

If line 13, Federal Form 1040 is a capital gain, add that amount to $3,000 ($1,500 if married,
filing separately) and enter result here. If line 13, Federal Form 1040 is a capital loss, enter
$3,000 ($1,500 if married, filing separately) reduced by the amount of that loss.

Allowable capital gains/extraordinary dividend exclusion (smaller of line 12 or line 13). If filing
to exclude an extraordinary dividend, enter the amount from line 10, provided the result of
line 10 divided by line 8 is greater than .20. Enter here and on line 54, Schedule I, Form 1040N
or line 8, Form 1041N (Part-year residents do not include this amount on line 63, Schedule III,
Form 1040N.
If line 12 is larger than line 14, subtract line 14 from line 12. This is the amount of qualified
gain that may be carried over and excluded in future years. Otherwise, enter -0-.

YES/NO Checkbox for Question; Is the employee still living?

YES/NO Checkbox for Question; Is the employee still living?

Checkboxes for Statement; Relationship to employee (check only one): box1-Spouse or box2-
Child or Other Issue, e.g., grandchild.
YES/NO Checkbox for Question; Were you married to the employee on the date of sale or
exchange of stock or declaration of extraordinary dividend or on the date of the employee’s
death, whichever is earlier?
YES/NO Checkbox for Question; Were you married to the employee on the date of sale or
exchange of stock or declaration of extraordinary dividend or on the date of the employee’s
death, whichever is earlier?
YES/NO Checkbox for Question; Did the employee’s spouse make the special capital
gains/extraordinary dividend election?
YES/NO Checkbox for Question; Did the employee’s spouse make the special capital
gains/extraordinary dividend election?
YES/NO Checkbox for Question; Did the employee’s spouse make the special capital
gains/extraordinary dividend election?

YES/NO Checkbox for Question; Is the employee’s spouse still living?
YES/NO Checkbox for Question; Is the employee’s spouse still living?

YES/NO Checkbox for Question; Are You the Oldest Surviving Issue?

YES/NO Checkbox for Question; Are You the Oldest Surviving Issue?

Did the employee’s oldest surviving issue previously make the special capital
gains/extraordinary dividend election?

Did the employee’s oldest surviving issue previously make the special capital
gains/extraordinary dividend election?
Did the employee’s oldest surviving issue previously make the special capital
gains/extraordinary dividend election?
Did the employee’s oldest surviving issue previously make the special capital
gains/extraordinary dividend election?
           Element Name
TypeOfReturn




               Element Name

FilingStatus




SpecialCapitalGainsElection




           Element Name
IncomeDerivedFromNESourcesType

IncomeDerivedFromNESourcesAmt

AdjAsAppliedToNEIncomeType


AdjustAsAppliedToNEIncomeAmt




TotalAdjustmentsIncreasing
TotalAdjustmentsDecreasing




FilingStatus


NebraskaIncomeTax



AdjustmentsIncreasingAGI

AdjustmentsDecreasingAGI

TotalInterestIncome




TypeOfReturn




FederalEarnedIncomeCredit




n/a




Form3800NNonrefundableCredit




TotalForm3800NRefundableCredit
AGI




FCDNReceivedCredits




NonresMilitaryActDutyPay


NonresMilitaryActDutyPay




CharitableEndowmentTaxCredit



CharitableEndowmentTaxCredit




ARRASpecialSmallBusinessInd




PenaltyAmount




n/a




NEAdvantageMicroenterpriseCred
ResearchAndDevelopmentCredit




NameOfEmplMakingElection

SsnOfEmplMakingElection

EmplByCorpFromDate,
EmplByCorpToDate

EmplByCorpFromDate,
EmplByCorpToDate

DateStockAcquiredFromDate,
DateStockAcquiredToDate

DateStockAcquiredFromDate,
DateStockAcquiredToDate

ReasonAcquiredExplanation




AllowableExclusion

NameOfCorpIssuingStockPg1,
NameOfCorpIssuingStockPartI
DescriptionOfTheStockPg1,
DescriptionOfTheStockPartI
NameOfEmplOrigAcquired,
EmployeePurchaserNameElection
SsnOfEmplOrigAcquired,
EmployeePurchaserSsnElection
PrevElectionMade
CorpInBusiness3Years


n/a


OldestSurvivingDescendent


TrustBeneficiariesRelated




TotalNonrefundableCredits

LB270CreditCarriedForward

TaxYearElectionWasMade

NameOfCorpIssuingStockPg1

DescriptionOfTheStockPg1

SalePriceOfStock

SalePriceOfStock

CapGainsOnSaleOfStockThisYr

CapGainsOnSaleOfStockThisYr

LimitOnCapGainsExclusion




LimitOnCapGainsExclusion
            LimitOnCapGainsExclusion




            AllowedCapGainsExclusion

            FairMarketValueOfStock

            TotalExtraordDivAvailForExcl

            AllowableExclusion




            CorpInBusiness3Years


            CorporationPubliclyTraded

            NumberOfShareholders


            HeldMoreThan90PctOfStock




            WasStockAGiftFromEmployee

            MarriedOnDateOfSale


            MarriedOnDateOfSale


for all Form 4797N elements have changed. Not all changes are indicated in the Diff tab, only those with significant logic changes are liste




            LB270CreditYears




            F4797QualifiedPerson
ReasonStockAcquired


NameOfEmplOrigAcquired

NameSsnOfPersMakingElection

NameSsnOfPersMakingElection


CostOrOtherBasisInStock

CapGainExclNotTakenPriorYr

LimitOnCapGainsExclusion




AllowedCapGainsExclusion




CapGainsExclusDeferNextYr


EmployeeStillLiving

EmployeeStillLiving

RelationshipToEmpl

MarriedAtSaleDeath


MarriedAtSaleDeath


SpouseMadeElection

SpouseMadeElection

SpouseMadeElection


SpouseStillLiving
SpouseStillLiving

YouOldestSurvivingIssue

YouOldestSurvivingIssue

IssueMadeElection


IssueMadeElection

IssueMadeElection

IssueMadeElection
                                           X-Path
ReturnState/ReturnDataState/Form1040N/TypeOfReturn




                                               X-Path

ReturnState/ReturnDataState/Form1040N/FilingStatus




ReturnState/ReturnDataState/SchI/SpecialCapitalGainsElection




                                              X-Path
ReturnState/ReturnDataState/SchIII/IncomeDerivedFromNESourcesType

ReturnState/ReturnDataState/SchIII/IncomeDerivedFromNESourcesAmt

ReturnState/ReturnDataState/SchIII/AdjAsAppliedToNEIncomeType


ReturnState/ReturnDataState/SchIII/AdjustAsAppliedToNEIncomeAmt




ReturnState/ReturnDataState/SchI/TotalAdjustmentsIncreasing
ReturnState/ReturnDataState/SchI/TotalAdjustmentsDecreasing




ReturnState/ReturnDataState/Form1040N/FilingStatus


ReturnState/ReturnDataState/Form1040N/NebraskaIncomeTax


ReturnState/ReturnDataState/Form1040N/AdjustmentsIncreasingAGI

ReturnState/ReturnDataState/Form1040N/AdjustmentsDecreasingAGI

ReturnState/ReturnDataState/SchI/TotalInterestIncome




ReturnState/ReturnDataState/Form1040N/TypeOfReturn




NECommon/NEeFileTypes/NeF1040nEarnedIncomeCreditType/FederalEarnedIncomeCredit




n/a




ReturnState/ReturnDataState/Form3800N/Form3800NNonrefundableCredit




ReturnState/ReturnDataState/Form3800N/TotalForm3800NRefundableCredit
ReturnState/ReturnDataState/Form2441N/AGI




NECommon/NEeFileTypes/NeFCDNCreditsReceivedType/FCDNReceivedCredits




NECommon/NEeFileTypes/NeS1OtherAdjDecreasingType/NonresMilitaryActDutyPay


NECommon/NEeFileTypes/NeS1OtherAdjDecreasingType/NonresMilitaryActDutyPay




ReturnState/ReturnDataState/Form1040N/CharitableEndowmentTaxCredit


ReturnState/ReturnDataState/Form1040N/CharitableEndowmentTaxCredit




ReturnState/ReturnDataState/Form1040N/ARRASpecialSmallBusinessInd




ReturnState/ReturnDataState/Form1040N/PenaltyAmount




n/a




ReturnState/ReturnDataState/Form3800N/NEAdvantageMicroenterpriseCred
ReturnState/ReturnDataState/Form3800N/ResearchAndDevelopmentCredit




ReturnState/ReturnDataState/Form4797N/NameOfEmplMakingElection

ReturnState/ReturnDataState/Form4797N/SsnOfEmplMakingElection

ReturnState/ReturnDataState/Form4797N/EmplByCorpFromDate


ReturnState/ReturnDataState/Form4797N/EmplByCorpFromDate


ReturnState/ReturnDataState/Form4797N/DateStockAcquiredFromDate


ReturnState/ReturnDataState/Form4797N/DateStockAcquiredFromDate


ReturnState/ReturnDataState/Form4797N/ReasonAcquiredExplanation




ReturnState/ReturnDataState/Form4797N/AllowableExclusion

ReturnState/ReturnDataState/Form4797N/NameOfCorpIssuingStockPg1

ReturnState/ReturnDataState/Form4797N/DescriptionOfTheStockPg1

ReturnState/ReturnDataState/Form4797N/NameOfEmplOrigAcquired

ReturnState/ReturnDataState/Form4797N/SsnOfEmplOrigAcquired

ReturnState/ReturnDataState/Form4797N/PrevElectionMade
ReturnState/ReturnDataState/Form4797N/CorpInBusiness3Years


ReturnState/ReturnDataState/Form4797N/


ReturnState/ReturnDataState/Form4797N/OldestSurvivingDescendent


ReturnState/ReturnDataState/Form4797N/TrustBeneficiariesRelated




ReturnState/ReturnDataState/Form3800N/TotalNonrefundableCredits

ReturnState/ReturnDataState/Form3800N/LB270CreditCarriedForward

ReturnState/ReturnDataState/Form4797N/TaxYearElectionWasMade

ReturnState/ReturnDataState/Form4797N/NameOfCorpIssuingStockPg1

ReturnState/ReturnDataState/Form4797N/NameOfCorpIssuingStockPg1

ReturnState/ReturnDataState/Form4797N/SalePriceOfStock

ReturnState/ReturnDataState/Form4797N/SalePriceOfStock

ReturnState/ReturnDataState/Form4797N/CapGainsOnSaleOfStockThisYr

ReturnState/ReturnDataState/Form4797N/CapGainsOnSaleOfStockThisYr

ReturnState/ReturnDataState/Form4797N/LimitOnCapGainsExclusion




ReturnState/ReturnDataState/Form4797N/LimitOnCapGainsExclusion
             ReturnState/ReturnDataState/Form4797N/LimitOnCapGainsExclusion




             ReturnState/ReturnDataState/Form4797N/AllowedCapGainsExclusion

             ReturnState/ReturnDataState/Form4797N/FairMarketValueOfStock

             ReturnState/ReturnDataState/Form4797N/TotalExtraordDivAvailForExcl

             ReturnState/ReturnDataState/Form4797N/AllowableExclusion




             ReturnState/ReturnDataState/Form4797N/CorpInBusiness3Years


             ReturnState/ReturnDataState/Form4797N/CorporationPubliclyTraded

             ReturnState/ReturnDataState/Form4797N/NumberOfShareholders


             ReturnState/ReturnDataState/Form4797N/HeldMoreThan90PctOfStock




             ReturnState/ReturnDataState/Form4797N/WasStockAGiftFromEmployee

             ReturnState/ReturnDataState/Form4797N/MarriedOnDateOfSale


             ReturnState/ReturnDataState/Form4797N/MarriedOnDateOfSale


ed. Not all changes are indicated in the Diff tab, only those with significant logic changes are listed.




             ReturnState/ReturnDataState/Form3800N/LB270CreditYears




             NECommon/NEeFileTypes/NeF4797nElectNotMadeType/F4797QualifiedPerson
NECommon/NEeFileTypes/NeF4797nPartIType/ReasonStockAcquired


NECommon/NEeFileTypes/NeF4797nPartIIType/NameOfEmplOrigAcquired

NECommon/NEeFileTypes/NeF4797nPartIIType/NameSsnOfPersMakingElection

NECommon/NEeFileTypes/NeF4797nPartIIType/NameSsnOfPersMakingElection


NECommon/NEeFileTypes/NeF4797nPart2ExclusionType/CostOrOtherBasisInStock

NECommon/NEeFileTypes/NeF4797nPart2SaleOfStockType/CapGainExclNotTakenPriorYr

NECommon/NEeFileTypes/NeF4797nPart2SaleOfStockType/LimitOnCapGainsExclusion




NECommon/NEeFileTypes/NeF4797nPart2SaleOfStockType/AllowedCapGainsExclusion




NECommon/NEeFileTypes/NeF4797nPart2SaleOfStockType/CapGainsExclusDeferNextYr


NECommon/NEeFileTypes/NeF4797nPartIIIType/EmployeeStillLiving

NECommon/NEeFileTypes/NeF4797nPartIIIType/EmployeeStillLiving

NECommon/NEeFileTypes/NeF4797nPartIIIType/RelationshipToEmpl

NECommon/NEeFileTypes/NeF4797nPartIIIType/MarriedAtSaleDeath


NECommon/NEeFileTypes/NeF4797nPartIIIType/MarriedAtSaleDeath


NECommon/NEeFileTypes/NeF4797nPartIIIType/SpouseMadeElection

NECommon/NEeFileTypes/NeF4797nPartIIIType/SpouseMadeElection

NECommon/NEeFileTypes/NeF4797nPartIIIType/SpouseMadeElection


NECommon/NEeFileTypes/NeF4797nPartIIIType/SpouseStillLiving
NECommon/NEeFileTypes/NeF4797nPartIIIType/SpouseStillLiving

NECommon/NEeFileTypes/NeF4797nPartIIIType/YouOldestSurvivingIssue

NECommon/NEeFileTypes/NeF4797nPartIIIType/YouOldestSurvivingIssue

NECommon/NEeFileTypes/NeF4797nPartIIIType/IssueMadeElection


NECommon/NEeFileTypes/NeF4797nPartIIIType/IssueMadeElection

NECommon/NEeFileTypes/NeF4797nPartIIIType/IssueMadeElection

NECommon/NEeFileTypes/NeF4797nPartIIIType/IssueMadeElection
         Efile/Complex Type                Field Type               Error Category
NeF1040nTypeOfReturnType       State Defined Complex Type   Missing Data




         Efile/Complex Type               Field Type                Error Category

FilingStatusType               Simple Type                  Incorrect Data




USAmountNNType                 Simple Type                  Data Mismatch




          Efile/Complex Type              Field Type                Error Category
String255Type                  Simple Type                  Missing Data

USAmountType                   Simple Type                  Missing Data

String255Type                  Simple Type                  Missing Data


USAmountNNType                 Simple Type                  Missing Data




USAmountNNType                 Simple Type                  Data Mismatch
USAmountNNType                   Simple Type                  Data Mismatch




FilingStatusType                 Simple Type                  Incorrect Data


USAmountNNType                   Simple Type                  Incorrect Data


USAmountNNType                   Simple Type                  Missing Form

USAmountNNType                   Simple Type                  Missing Form

USAmountNNType                   Simple Type                  Math Error




NeF1040nTypeOfReturnType         State Defined Complex Type   Missing Data




NeF1040nEarnedIncomeCreditType   State Defined Complex Type   Data Mismatch




n/a                              n/a                          Missing Form




USAmountNNType                   Simple Type                  Data Mismatch




USAmountNNType                   Simple Type                  Data Mismatch
USAmountType                 Simple Type                  Incorrect Data




NeFCDNCreditsReceivedType    State Defined Complex Type   Missing Data




NeS1OtherAdjDecreasingType   State Defined Complex Type   Data Mismatch


NeS1OtherAdjDecreasingType   State Defined Complex Type   Missing Document




USAmountNNType               Simple Type                  Missing Document


USAmountNNType               Simple Type                  Incorrect Data




CheckboxType                 Simple Type                  Incorrect Data




USAmountNNType               Simple Type                  Missing Document




n/a                          n/a                          Math Error




USAmountNNType               Simple Type                  Missing Data
USAmountNNType     Simple Type   Data Mismatch




PersonNameType     Simple Type   Missing Data

SSNType            Simple Type   Missing Data

DateType           Simple Type   Missing Data


DateType           Simple Type   Incorrect Data


DateType           Simple Type   Missing Data


DateType           Simple Type   Incorrect Data


String255Type      Simple Type   Missing Data




USAmountType       Simple Type   Math Error

BusinessNameType   ComplexType   Missing Data

String255Type      Simple Type   Missing Data

PersonType         ComplexType   Missing Data

SSNType            Simple Type   Missing Data

BooleanType        Simple Type   Incorrect Data
BooleanType        Simple Type   Incorrect Data


n/a                n/a           Missing Document


BooleanType        Simple Type   Incorrect Data


BooleanType        Simple Type   Incorrect Data




USAmountNNType     Simple Type   Math Error

USAmountNNType     Simple Type   Incorrect Data

DateType           Simple Type   Missing Data

BusinessNameType   ComplexType   Missing Data

String255Type      Simple Type   Missing Data

USAmountType       Simple Type   Missing Document

USAmountType       Simple Type   Missing Document

USAmountType       Simple Type   Math Error

USAmountType       Simple Type   Incorrect Data

USAmountType       Simple Type   Math Error




USAmountType       Simple Type   Math Error
USAmountType               Simple Type                  Incorrect Data




USAmountType               Simple Type                  Incorrect Data

USAmountType               Simple Type                  Missing Data

USAmountType               Simple Type                  Incorrect Data

USAmountType               Simple Type                  Data Mismatch




BooleanType                Simple Type                  Missing Data


BooleanType                Simple Type                  Missing Data

String255Type              Simple Type                  Missing Data


BooleanType                Simple Type                  Missing Data




BooleanType                Simple Type                  Incorrect Data

BooleanType                Simple Type                  Incorrect Data


BooleanType                Simple Type                  Incorrect Data




DateType                   Simple Type                  Incorrect Data




NeF4797nElectNotMadeType   State Defined Complex Type   Missing Data
NeF4797nPartIType              State Defined Complex Type   Missing Data


NeF4797nPartIIType             State Defined Complex Type   Data Mismatch

NeF4797nPartIIType             State Defined Complex Type   Missing Data

NeF4797nPartIIType             State Defined Complex Type   Missing Document


NeF4797nPart2ExclusionType     State Defined Complex Type   Missing Data

NeF4797nPart2SaleOfStockType   State Defined Complex Type   Incorrect Data

NeF4797nPart2SaleOfStockType   State Defined Complex Type   Incorrect Data




NeF4797nPart2SaleOfStockType   State Defined Complex Type   Data Mismatch




NeF4797nPart2SaleOfStockType   State Defined Complex Type   Incorrect Data


NeF4797nPartIIIType            State Defined Complex Type   Missing Data

NeF4797nPartIIIType            State Defined Complex Type   Incorrect Data

NeF4797nPartIIIType            State Defined Complex Type   Missing Data

NeF4797nPartIIIType            State Defined Complex Type   Missing Data


NeF4797nPartIIIType            State Defined Complex Type   Missing Data


NeF4797nPartIIIType            State Defined Complex Type   Missing Data

NeF4797nPartIIIType            State Defined Complex Type   Missing Data

NeF4797nPartIIIType            State Defined Complex Type   Missing Document


NeF4797nPartIIIType            State Defined Complex Type   Missing Data
NeF4797nPartIIIType   State Defined Complex Type   Incorrect Data

NeF4797nPartIIIType   State Defined Complex Type   Missing Data

NeF4797nPartIIIType   State Defined Complex Type   Missing Data

NeF4797nPartIIIType   State Defined Complex Type   Missing Data


NeF4797nPartIIIType   State Defined Complex Type   Missing Data

NeF4797nPartIIIType   State Defined Complex Type   Incorrect Data

NeF4797nPartIIIType   State Defined Complex Type   Missing Document
BR Description
Type of Return must equal 1 (resident), 2 (partial-year resident) or 3 (nonresident).




BR Description

If Form 1040N, Line 1 checkbox "Married filing jointly" is checked, then both the Primary SSN and
the Spouse SSN must be present in the Return Header.




Special Capital Gains/Extraordinary Dividends Deduction must match Form 4797N Line 14.




BR Description
Income Derived from Nebraska Sources Type is required when a corresponding Income Derived
from Nebraska Sources Amount is present.
Income Derived from Nebraska Sources Amount is required when a corresponding Income Derived
from Nebraska Sources Type is present.
Adjustments As Applied to Nebraska Income Type is required when a corresponding Adjustments As
Applied to Nebraska Income Amount is present.

Adjustments As Applied to Nebraska Income Amount is required when a corresponding Adjustments
As Applied to Nebraska Income Type is present.




Total Adjustments Increasing Federal AGI must match Form 1040N Line 12
Total Adjustments Decreasing Federal AGI must match Form 1040N Line 13.




Filing Status must be a numeric value equal to 1, 2, 3, 4, or 5.


If Form 1040N Line 14 Tax Table Income is equal to or greater than $60, Line 15 Nebraska Income
Tax is required and it is a Type of Return = ‘1’, Resident return.

If Nebraska Adjustments Increasing Federal AGI is reported, a Nebraska Schedule I must be filed with
the return.
If Nebraska Adjustments Decreasing Federal AGI is reported, a Nebraska Schedule I must be filed
with the return.
If Line 45 is greater than zero, Line 45 must equal the result of Line 45a minus 45b.




Type of Return must be a numeric value equal 1, 2 , or 3.




Federal Earned Income Tax Credit does not equal Federal Earned Income Credit from the taxpayer's
federal return.




A complete copy of the other state's return is required. If not present, this credit may be denied.


TOTAL Form 3800N nonrefundable incentive credits must match Form 1040N Line 23.




TOTAL Form 3800N refundable credit must equal Form 1040N Line 31.
When AGI is more than $29,000, do not file this form. See instructions for Form 1040N Line 24.




All PART B Line 14 columns (name, address, Nebraska ID, federal ID and Share of Credit) are required
when Type of Nebraska Return checkbox is 1040N and Line 3 is greater than zero.




Nonresident military service member active duty pay must match the military W-2 for a state other
than Nebraska Box 17.

When Nonresident military service member active duty pay is reported, at least one active militaty
Form W-2 from another state must be filed with the return.




If Nebraska Charitable Endowment Tax Credit was reported, a copy of the Planned Gift Agreement
and Statement from the charity is required to be mailed with Form 8453N. Note; most donations to
charitable organizations will not qualify.
The Nebraska Charitable Endowment Tax Credit cannot exceed $5,000 for all Filing Statuses except
Married Filing Joint which cannot exceed $10,000.


If the ARRA Checkbox is checked, Adjusted Gross Income must be less than $500,000 if Filing Status
is Married Filing Joint; or less than $250,000 if Filing Status is Married Filing Separate.




If Penalty for Underpayment of Estimated Tax was reported, a Form 2210N is required to be filed
with this return or mailed with Form 8453N.




This return may be held in processing because the other state's return was filed as a resident return.
Taxpayers claiming full year residency in two states must use the special Schedule II calculation for
dual state residents. Refer to the Schedule II Conversion Chart for Nebraska for this formula.


If the Total Nebraska Advantage Microenterprise Credit is claimed, at least one Location Address is
required.
Total Research and Development Credit must match Line 13 from the Research and Development
Credit Worksheet




Either Page 1 Name of Person Making Election or Part I Name of Person Making the Election is
required.
If Page 1, Line 12 Allowable Exclusion is greater than zero, Page 1 SSN of Person Making the Election
is required.
If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Period of Time From and To
Dates during which employee was employed by the corporation are required.

If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Period of Time during which
employee was employed by the corporation To Date must be equal to or greater than From Date.

If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Period of Time From and To
Dates during which the capital stock was acquired by the employee are required.

If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Period of Time during which
the capital stock was acquired by the employee To Date must be equal to or greater than From
Date.
If Page 1, Line 12 Allowable Exclusion is greater than zero and Page 1 From and To Dates during
which the capital stock was acquired by the employee do not fall within the Page 1 Period of Time
during which employee was employed by the corporation, then Page 1 Explanation of why the
capital stock was acquired "on account of employment" is required.

Page 1, Line 14 Allowable Exclusion must equal Part 1 Line 7 Allowable Capital Gains plus Part 1 Line
11 Total Dividends Available for Exclusion.
Either Page 1 Name of the Corporation Issuing the Capital Stock or Part I - ELECTION Name of the
Corporation Issuing the Capital Stock is required.
Either Page 1 Description of the Capital Stock or Part I - ELECTION Description of the Capital Stock is
required.
Either Page 1 Name of the Employee Who Aquired the Stock or Part I - ELECTION Name of the
Employee Who Aquired the Stock is required.
Either Page 1 Name of the Employee Who Aquired the Stock or Part I - ELECTION Name of the
Employee Who Aquired the Stock is required.
If Part I ELECTION of Form 4797N is filed and Part I - ELECTION Line 1 Has a previous special capital
gains/extraordinary dividend election been made YES/NO Checkbox is YES, this form cannot be filed.
If Part I ELECTION of Form 4797N is filed and Part I - ELECTION Line 1 Has a previous special capital
gains/extraordinary dividend election been made YES/NO Checkbox is YES, this form cannot be filed.

If Part I - ELECTION Name of Employe Who Originally Acquired the Stock is different from Part I -
ELECTION Name of Person Making the Election, then Part II must be completed.

If Part II Line 3 Was the employee married on the date of the employee's death YES/NO Checkbox is
NO, then Part II, Are you the oldest surviving descendent YES/NO Checkbox must indicate YES.

If Part III Line 1 Relationship to the Employee Checkbox indicates Trust, then Part III Line 4 Are all
beneficiaries either the Spouse or Decendent of the employee YES/NO Checkbox must indicate YES.




Total Nonrefundable Credits must equal the sum of lines 19, 20, 21, 22, 24, and 25.

For Tax Year 2010, Total LB270 Credit to be Carried Forward must be zero.

If Page 1, Line 12 Allowable Exclusion is greater than zero, Year Election Was Made is required and
must be greater than zero.
If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Name of Corporation issuing
the capital stock is required.
If Page 1, Line 12 Allowable Exclusion is greater than zero, then Page 1 Description of the Stock is
required.
If Page 1, Line 1 Sale Price of Stock is greater than zero, a federal Schedule D is required with the
federal return.
If Page 1, Line 1 Sale Price of Stock or Fair Market Value of Stock is greater than zero, a federal
Schedule B is required with the federal return.
Page 1, Line 3 Capital Gain on Sales or Dividend Paid This Year must equal Page 1 Line 1 minus Page
1 Line 2.
Page 1, Line 3 Capital Gain on Sales or Dividend Paid This Year cannot exceed the value reported on
Page 1, Line 1.
Page 1, Line 6 Limitation on Capital Gains Exclusion must equal $1,500 plus the amount from
federal Form 1040 Line 13 when Filing Status equals '3' (Married Filing Separate).


Page 1, Line 6 Limitation on Capital Gains Exclusion must equal $3,000 plus the amount from federal
Form 1040 Line 13, when Filing Status equals '1', '2', '4' or '5'.
Page 1, Line 6 Limitation on Capital Gains Exclusion cannot exceed Form 1040N Line 14.




Page 1, Line 7 Allowable Capital Gains must equal the smaller of Page 1 Line 5 or Page 1 Line 6.

If Page 1, Line 12 Allowable Exclusion is greater than zero, Page 1, Line 9 Fair Market Value of Stock
is required.
If the result of Page 1 Line 10 divided by Page 1 Line 9 is .2 or less, the Dividend does not qualify for
the Exclusion and Form 4797N cannot be filed.
Page 1, Line 14 Allowable Exclusion must match Schedule I Line 54.




If Part I of Form 4797N is filed, Part I - ELECTION Line 4 Has Corporation Conducted Business in
Nebraska for 3 Years Preceding the First Sale YES/NO Checkbox is required.

If Part I of Form 4797N is filed, then Part I Line 5 Was the Corporation a Publicly Traded Corporation
YES/NO Checkbox is required.
If Part I of Form 4797N is filed and Part I - ELECTION Line 5 choice is NO, then Part I ELECTION Line 6
How Many Shareholders Did the Corporation Have at the Time of the First Sale or Exchange is
required.
If Part I of Form 4797N is filed, Part I - ELECTION Line 5 choice is NO, and Part I ELECTION Line 6
choice is 5 or More, then Part I ELECTION Line 7 Did a Shareholder or Group Hold More Than 90% of
the Stock at the Time of the Sale or Exchange YES/NO Checkbox is required.

If Part III Line 2 Was the Stock a Gift From Employee YES/NO Checkbox is NO, Form 4797N cannot be
filed.
If Part III Line 1 Relationship to the Employee Checkbox indicates Spouse, then Part III Line 3 Were
you married to the employee on the date of sale of the capital stock YES/NO Checkbox must
indicate YES.
If Part III Line 3 Were you married to the Employee on the Date of Sale of the stock Checkbox is NO,
Form 4797N should not be filed with this return.




Year(s) that the Credits Were Earned are limited to 2003 only.




If Part I Line 1 choice is NO, one of the three Part I Line 2 checkboxes (I am Employee, Surviving
Spouse or Oldest Issue) is required.
If Part I of Form 4797N is required to be completed, Part I Line 3 Was Stock Acquired by the
Employee Because of Employment by the Issuing Corporation or While Employed by the Issuing
Corporation YES/NO Checkbox is required.
Part II Line 3 Name of Employee Who Originally Acquired Stock must match Part I Name of
Employee Who Originally Acquired the Stock.
If Part I Line 1 Has Employee or Other Qualified Person made a previous election Checkbox is YES,
Part II Line 7 is required.
If Part I Line 1 Has Employee or Other Qualified Person made a previous election Checkbox is YES,
this adjustment will not be allowed unless the Form 4797N for the year the original Election was
made is mailed with Form 8453N.
If line 8 is greater than zero, line 9 is required, if the Extraordinary Dividend Exclusion Checkbox is
not checked.
Part II Line 11 Capital Gain Exclusion Not Taken in Prior Year must be blank when the Extraordinary
Dividend Exclusion Checkbox is checked.
Part II Line 13 Limitation on Capital Gains Exclusion must be blank when the Extraordinary Dividend
Checkbox is checked.


When the Extraordinary Dividend Exclusion Checkbox is checked Part II Line 14 Allowable Capital
Gains/Extraordinary Dividend Exclusion must equal Part II Line 10.




Part II Line 15 Capital Gains Exclusion Deferred to Next Year must be blank when the Extraordinary
Dividend Checkbox is checked.

If Part III Line 1 Has the Employee Previously Made an Election for this Stock Checkbox is NO, then
Part III Line 4 Is the Employee Living Checkbox is required.
If Part III Line 4 Is the Employee Still Living Checkbox is YES, Form 4797N should not be filed with this
return.
If Part III Line 4 Is the Employee Still Living Checkbox is NO, Part III Line 5 Relationship to Employee is
required.
If Part III Line 5 Relationship to Employee is 'Spouse', then Part III Line 6 Were You Married to the
Employee on the Date of Sale, Exchange of Stock, or Declaration Checkbox is required.

If Part III Line 6 Were You Married to the Employee on the Date of Sale, Exchange of Stock or
Declaration of the Extraordinary Dividend Checkbox is YES, Part I is required and Part II may be
required.
If Part III Line 5 Relationship to Employee is 'Child or Other Issue', then Part III Line 7 Did the
Employee's Spouse Make the Election Checkbox is required.
If Part III Line 7 Did the Employee's Spouse Make the Election Checkbox is YES, Part II is required.

If Part III Line 7 Did the Employee's Spouse Make the Election Checkbox is YES, this adjustment will
not be allowed unless the Form 4797N for the year the original Election was made is mailed with
Form 8453N.
If Part III Line 7 Did the Employee's Spouse Make the Election Checkbox is NO, then Part III Line 8 Is
the Employee Still Living Checkbox is requried.
If Part III Line 8 Is the Employee's Spouse Still Living Checkbox is YES, Form 4797N should not be filed
with this return.
If Part III Line 8 Is the Employee's Spouse Still Living Checkbox is NO, then Part III Line 9 Are You the
Oldest Surviving Issue Checkbox is required.
If Part III Line 9 Are You the Oldest Surviving Issue Checkbox is YES, Part I is required and Part II may
be required.
If Part III Line 9 Are You the Oldest Surviving Issue Checkbox is NO, then Part III Line 10 Did the
Employee's Oldest Surviving Issue Previously Make the Election Checkbox is required.

If Part III Line 10 Did the Employee's Oldest Surviving Issue Previously Make the Election Checkbox is
YES, Part II is required.
If Part III Line 10 Did the Employee's Oldest Surviving Issue Previously Make the Election Checkbox is
NO, Form 4797N should not be filed with this return.
If Part III Line 10 Did the Employee's Oldest Surviving Issue Previously Make the Election Checkbox is
YES, this adjustment will not be allowed unless the Form 4797N for the year the original Election
was made is mailed with Form 8453N.
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