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Form TaxCalc Fillable 2013 Nebraska Tax Calculation Schedule for Individual Income Tax (11/2013)
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
$ 0 $ 2 400 2 46% of Nebraska Taxable Income line 14 Form 1040N $ 0 $ 4 500 2 46% of Nebraska Taxable Income line 14 Form 1040N $ 0 $ 4 800 2 46% of Nebraska Taxable Income line 14 Form 1040N $150 000 $174 000 0 438% ( 00438) of AGI above $150 000 $250 000 $274 000 0 438% ( 00438) of AGI above $250 000 $275 000 $320 000 0 438% ( 00438) of AGI above $275 000 $300 000 $348 000 0 438% ( 00438) of AGI above $300 000 (However if line 14 Form 1040N is less than $54 000 then see Special Instructions below) 2 17 500 27 000 $ 589 05 + 5 01% of the excess over $17 500 174 000 325 000 $ 105 12 + 0 333% ( 00333) of the excess over $174 000 2 400 17 500 $ 59 04 + 3 51% of the excess over $2 400 27 000 $ 1 065 00 + 6 84% of the excess over $27 000* 274 000 425 000 $ 105 12 + 0 333% ( 00333) of the excess over $274 000 28 000 40 000 $ 935 55 + 5 01% of the excess over $28 000 320 000 555 000 $ 197 10 + 0 333% ( 00333) of the excess over $320 000 325 000 420 000 607 95 + 0 183% ( 00183) of the excess over $325 000 348 000 650 000 $ 210 24 + 0 333% ( 00333) of the excess over $348 000 35 000 54 000 $ 1 178 10 + 5 01% of the excess over $35 000 4 500 28 000 $ 110 70 + 3 51% of the excess over $4 500 4 800 35 000 $ 118 08 + 3 51% of the excess over $4 800 40 000 $ 1 536 75 + 6 84% of the excess over $40 000* 420 000 781 80 425 000 520 000 607 95 + 0 183% ( 00183) of the excess over $425 000 520 000 781 80 54 000 $ 2 130 00 + 6 84% of the excess over $54 000* 555 000 675 000 979 65 + 0 183% ( 00183) of the excess over $555 000 650 000 840 000 1 215 90 + 0 183% ( 00183) of the excess over $650 000 675 000 1 199 25 840 000 1 563 60 Enter here and on line 15 Form 1040N 3 filing status calculate and enter the additional tax using the Additional Tax Rate Schedule Form 1040N and enter here 1 If AGI is The tax to add is: If AGI is The tax to add is: If line 14 is less than the Step 2 result go to Step 4 If line 14 is more than the Step 2 result then use the Additional Tax Rate Schedule above to compute the Nebraska If taxable income If taxable income is over But not over The Nebraska tax is: is over But not over The Nebraska tax is: over but not over over But not over Step 1 Subtract the AGI threshold amount for the appropriate filing status from Federal AGI Step 2 Multiply this amount by 10% ( 10) Step 3 Compare the Step 2 result to Nebraska Taxable Income line 14 Form 1040N Step 4 Multiply the line 14 amount by 6 84% ( 0684) and enter the result on line 3 of the Nebraska Tax Worksheet above $275 000 (head of household) * If adjusted gross income is over $250 000 (single) over $300 000 (married filing jointly) over $150 000 (married filing separately) 1 Using the Tax Calculation Schedule calculate the tax on Nebraska Taxable Income line 14 2 400 17 500 $ 59 04 + 3 51% of the excess over $2 400 2 If Federal AGI line 5 Form 1040N exceeds the threshold amount for the appropriate 2013 Additional Tax Rate Schedule 2013 Nebraska 2013 Nebraska Additional Tax Rate Schedule Line 15 Form 1040N 3 Total Tax line 1 plus line 2 (unless Special Instructions at bottom of this page apply) 8 460 2013 following threshold amounts: $250 000 (single); $300 000 (married filing jointly); $150 000 (married filing separately); or for Individual Income Tax Head of Household Head of Household Taxpayers If Nebraska Taxable Income line 14 Form 1040N is less than $54 000 then perform the following steps: income tax line 15 Form 1040N (Do not proceed to Step 4) Married Filing Jointly and Surviving Spouses Married Filing Separately Married Taxpayers Filing Jointly and Surviving Spouses Married Taxpayers Filing Separately Nebraska Tax Worksheet Nebraska Taxable Income line 14 Form 1040N is less than $54 000 see special instructions at the bottom of this page or over $275 000 (head of household) also use the 2013 Nebraska Additional Tax Rate Schedule Single Taxpayer Single Taxpayers Special Instructions Tax Calculation Schedule The Additional Tax Rate Schedule is applicable if your Federal adjusted gross income (AGI) line 5 Form 1040N exceeds the This calculation represents tax before any credits are applied (Enter on line 15 Form 1040N) Using the Additional Tax Rate Schedule calculate the additional tax to enter on line 2 of the Nebraska Tax Worksheet However if