This document is an amended Nebraska individual income tax return form for tax years 1993 through 1997. It provides fields to correct federal adjusted gross income, itemized deductions, exemptions, and adjustments in order to recalculate Nebraska income tax owed. The taxpayer is filing an amended return either because the IRS or Nebraska Department of Revenue notified them of an audit or correction to their original federal or state return.
revenue.ne.gov tax current f_1040xn_2004taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2004. It provides instructions for filing an amended return, including that an amended return should be filed if the taxpayer's original federal or other state tax return was amended or corrected, or if the information on the original Nebraska return was incorrect. The form collects information to recalculate tax amounts based on the updated information. It requests identification information, income and deduction amounts, tax and credit amounts, and an explanation of changes being reported.
revenue.ne.gov tax current f_1040xn_2006taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2006. It provides lines to report original and amended amounts for federal filing status, exemptions, income, deductions, and Nebraska tax liability. The taxpayer filing the amended return would provide corrected amounts on lines marked (C) that differ from what was originally reported or adjusted by the IRS on lines marked (A) and (B).
revenue.ne.gov tax current f_1040XN_2007taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2007. It provides lines to report adjustments to federal adjusted gross income that increase or decrease Nebraska taxable income. It also includes schedules to calculate the credit for tax paid to another state, and to determine the Nebraska tax liability for nonresidents and partial-year residents based on Nebraska source income.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2008. It allows the filer to correct their original 2008 Nebraska return. The 3-page form includes sections to report corrected amounts for income, deductions, credits, taxes owed/refunded. It requires the filer to explain any changes from the original return and sign under penalty of perjury.
This document is an amended Nebraska individual income tax return form for tax year 2004. It provides instructions for filing an amended return, including that an amended return should be filed if the taxpayer's original federal or other state return was amended or corrected, or if the information on the original Nebraska return was incorrect. The form collects information to recalculate tax amounts based on the corrections. It requests identifying information, income and deduction amounts, tax and credit amounts, and an explanation of changes from the original filing.
revenue.ne.gov tax current f_1040XN_2007taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2007. It provides lines to report adjustments to federal adjusted gross income, credits, payments, and amounts due or owed. The taxpayer is filing an amended return because the Internal Revenue Service has corrected their federal return. They must attach a copy of the changes from the IRS.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is a Nebraska Individual Income Tax Return form for filing an amended return for tax year 2008. It provides line items to adjust amounts reported on the original return, including federal adjusted gross income, deductions, exemptions, credits, payments, and any balance due or refund. The form requests information about reasons for the amended filing and requires explanations of changes being reported.
This document is an amended Nebraska individual income tax return form for tax year 2003. It provides lines to report original and amended amounts for federal filing status, exemptions, income adjustments, taxable income, tax amounts, credits, payments and refund due. The taxpayer is filing an amended return because the IRS corrected their original federal return and they are attaching documentation of the federal changes.
revenue.ne.gov tax current f_1040xn_2004taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2004. It provides instructions for filing an amended return, including that an amended return should be filed if the taxpayer's original federal or other state tax return was amended or corrected, or if the information on the original Nebraska return was incorrect. The form collects information to recalculate tax amounts based on the updated information. It requests identification information, income and deduction amounts, tax and credit amounts, and an explanation of changes being reported.
revenue.ne.gov tax current f_1040xn_2006taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2006. It provides lines to report original and amended amounts for federal filing status, exemptions, income, deductions, and Nebraska tax liability. The taxpayer filing the amended return would provide corrected amounts on lines marked (C) that differ from what was originally reported or adjusted by the IRS on lines marked (A) and (B).
revenue.ne.gov tax current f_1040XN_2007taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2007. It provides lines to report adjustments to federal adjusted gross income that increase or decrease Nebraska taxable income. It also includes schedules to calculate the credit for tax paid to another state, and to determine the Nebraska tax liability for nonresidents and partial-year residents based on Nebraska source income.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2008. It allows the filer to correct their original 2008 Nebraska return. The 3-page form includes sections to report corrected amounts for income, deductions, credits, taxes owed/refunded. It requires the filer to explain any changes from the original return and sign under penalty of perjury.
This document is an amended Nebraska individual income tax return form for tax year 2004. It provides instructions for filing an amended return, including that an amended return should be filed if the taxpayer's original federal or other state return was amended or corrected, or if the information on the original Nebraska return was incorrect. The form collects information to recalculate tax amounts based on the corrections. It requests identifying information, income and deduction amounts, tax and credit amounts, and an explanation of changes from the original filing.
revenue.ne.gov tax current f_1040XN_2007taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2007. It provides lines to report adjustments to federal adjusted gross income, credits, payments, and amounts due or owed. The taxpayer is filing an amended return because the Internal Revenue Service has corrected their federal return. They must attach a copy of the changes from the IRS.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is a Nebraska Individual Income Tax Return form for filing an amended return for tax year 2008. It provides line items to adjust amounts reported on the original return, including federal adjusted gross income, deductions, exemptions, credits, payments, and any balance due or refund. The form requests information about reasons for the amended filing and requires explanations of changes being reported.
This document is an amended Nebraska individual income tax return form for tax year 2003. It provides lines to report original and amended amounts for federal filing status, exemptions, income adjustments, taxable income, tax amounts, credits, payments and refund due. The taxpayer is filing an amended return because the IRS corrected their original federal return and they are attaching documentation of the federal changes.
This document is an amended Nebraska individual income tax return form for tax years 1991 and 1992. It contains instructions for filing an amended return if the original federal or Nebraska return was incorrect or incomplete. Key details include:
- An amended Nebraska return must be filed within 90 days if the federal return is amended or corrected by the IRS.
- Amended returns should include any IRS documentation of changes to the federal filing.
- The form includes sections to update income amounts, deductions, credits, taxes paid, and calculate any refund or balance due.
- Additional schedules are included to adjust income amounts for Nebraska purposes and calculate tax credits for non-residents.
This document is an amended Nebraska individual income tax return form for tax year 2001. It provides instructions for filing an amended return when a taxpayer's original federal or other state tax return was amended or corrected, or when information on the original Nebraska return was incorrect. The form collects information to recalculate tax amounts and payments and determine if a refund is due or additional tax is owed. Key sections include recalculating income, deductions, credits, taxes, payments and determining the balance due or refund amount.
This document is an amended Nebraska individual income tax return form for tax year 2002. It provides lines to report original and amended amounts for federal adjusted gross income, Nebraska standard or itemized deductions, adjustments increasing or decreasing income, Nebraska taxable income, Nebraska income tax, personal exemption credit, and total tax due or refund. The taxpayer filing the amended return must provide an explanation for why the return is being amended, such as notification of an audit or correction by the IRS of the original federal return.
This document is an Iowa amended individual income tax return form (IA 1040X). It provides instructions for taxpayers to amend their previously filed Iowa individual income tax return for a given fiscal year. The form collects identification information for the taxpayer and spouse. It allows the taxpayer to correct filing status, personal exemptions or credits, income, deductions, tax owed or refund amount from the original return. The taxpayer must provide an explanation for any changes on the back of the form and attach any additional documentation as needed to support the amended return.
Shannon Cheng filed a 2010 Form 1040EZ individual tax return. She reported $40,000 in wages and no other income. She claimed the standard deduction of $9,350 and had no tax withheld, resulting in $4,183 in tax due. Cheng did not request a refund or direct deposit and owed $3,783 after a $400 making work pay credit.
1) Alice Hsieh filed a 2010 Form 1040EZ individual tax return. She reported $40,000 in wages and no other income.
2) She claimed a standard deduction of $9,350 and had no other deductions or credits.
3) Based on her taxable income of $30,650, she owed $4,183 in federal income tax but had no withholdings or other payments, so she owed $3,783.
This document provides instructions for completing Nebraska Form 2441N for child and dependent care expenses. Key details include:
- The form can be filed if your federal adjusted gross income is $29,000 or less and you do not file Federal Form 2441 or 1040A Schedule 2.
- Part I requires information about care providers, including name, address, and amount paid.
- Part II calculates a credit amount based on qualifying expenses and income limits. The credit is entered on the Refundable Child/Dependent Care Worksheet.
- Part III accounts for dependent care benefits received and calculates the amount to claim based on expenses and income limits.
Amended Resident Return Form and Instructionstaxman taxman
This document is a New Jersey Form TR-1040-X for amending or withdrawing a 2008 tenant homestead rebate application. It provides instructions on when and how to use the form to amend information reported on the original TR-1040 application or withdraw an application filed in error. Key details include that the form can be used to change information on the original application or withdraw if the taxpayer is determined to be ineligible for the rebate. Both spouses must sign a joint amended application.
This document appears to be a California state income tax return form for the year 2010. It contains fields for the taxpayer's name, address, social security number, filing status, exemptions, income sources, tax owed or refund amount, and space for voluntary contributions. The taxpayer, Joseph Chin, reported $55,000 in total wages, a tax amount of $2,510, and tax withheld of $2,510, resulting in no overpayment or tax due.
740-XP - Amended Kentucky Individual Income Tax Return 2004 and Prior Years -...taxman taxman
This document is an amended Kentucky individual income tax return form for 2004 and prior years. It contains sections to report income and deductions, tax liability, payments and credits, and refund or amount due. The taxpayer can file as single, married filing jointly, married filing separately, or married filing separately on this combined return. It requires reporting original and corrected amounts and explaining changes in detail in an additional section. Interest rates for different years are provided to compute interest due on any additional amount owed.
This document is an Arizona tax form for claiming a credit for increased excise taxes. It provides instructions for who can file the form. To qualify, you must have been an Arizona resident in 2006 with federal adjusted gross income of $25,000 or less if married filing jointly, $12,500 or less if single, $25,000 or less if head of household, or $12,500 or less if married filing separately. The form collects information like names, addresses, social security numbers, filing status, and number of dependents to calculate the credit amount.
This document provides instructions for completing Nebraska Form 2441N to claim a child and dependent care tax credit. It explains that the form should only be filed if federal adjusted gross income is $29,000 or less. The form collects information about care providers, qualifying dependents, expenses paid, earned income, and any dependent care benefits received in order to calculate the allowable credit amount.
If you are a nonresident employed in Maryland but living in a jurisdiction th...taxman taxman
This document appears to be a tax form for nonresidents of Maryland who lived in jurisdictions imposing local income taxes and worked in Maryland in 2008. The form requests information such as name, address, social security number, filing status, exemptions, income sources including wages earned in Maryland versus other jurisdictions, and calculates total exemptions. It is to be used by nonresidents to report income earned in Maryland and calculate any taxes owed.
Form 1040EZ-Income Tax Return for Single and Joint Filer with No Dependentstaxman taxman
This document is an IRS Form 1040EZ for the 2008 tax year. It provides instructions for filing a basic income tax return for single or married filing jointly taxpayers with no dependents. Key details include:
- The form can be used if the taxpayer's income is only from wages, salaries, tips, interest, unemployment, and/or Alaska permanent fund dividends.
- The taxpayer cannot claim any dependents or adjustments to income.
- The only tax credits that can be claimed are the earned income credit and recovery rebate credit.
- The taxpayer's taxable income must be under $100,000 to use this form.
This document is a New Jersey Employee's Withholding Allowance Certificate (Form NJ-W4). It allows employees to claim withholding allowances to reduce the amount of state income tax withheld from their paychecks. The form collects information like the employee's name, address, filing status, and number of allowances claimed. It also contains instructions on how to properly fill out the form, including an optional wage chart to determine withholding amounts for higher-income employees.
This document provides instructions for claiming an Indiana disability retirement deduction. Key details include:
- Taxpayers who retired on disability before the end of the tax year may be eligible to deduct up to $5,200 of disability payments from their income.
- The deductible amount is limited to actual disability payments or $100 per week, whichever is less. It may also be reduced by the excess of federal adjusted gross income over $15,000.
- A physician's statement is required to verify the taxpayer's permanent and total disability.
- For joint filers, each spouse's eligible disability payments are calculated separately, with a combined maximum deduction of $10,400.
This document is an amended Nebraska individual income tax return form for tax years 1998, 1999, or 2000. It provides instructions for filing an amended return if the taxpayer's federal or other state return was amended or corrected, or if information on a previously filed Nebraska return was incorrect. The form collects information to recalculate tax amounts based on the corrections. It must be filed within 90 days of amending a federal return or finalizing an IRS correction.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is an amended Nebraska individual income tax return form for 2008. It provides lines to report original and amended amounts for federal filing status, exemptions, income, deductions, adjustments, tax table income, income tax, and other tax. The form requests information on why the return is being amended, whether it is due to an IRS correction or federal amended return, operating loss carryback, or notification of an audit. Copies of related federal forms and schedules must be attached.
revenue.ne.gov tax current f_1040xn_2005taxman taxman
This document is an amended Nebraska individual income tax return form for the 2005 tax year. It provides instructions for filing an amended return when a taxpayer's original federal or other state tax return for 2005 has been amended or corrected, or if information on a previously filed Nebraska return was incorrect. The form collects information to recalculate tax liability, payments, credits and refunds or amounts due based on the amendments.
This document is an amended Nebraska individual income tax return form for tax year 2003. It provides lines to report original and amended amounts for federal adjusted gross income, Nebraska standard or itemized deductions, adjustments to income, Nebraska taxable income, Nebraska income tax, personal exemption credit, and other taxes owed or refund due. The form requests information about whether the taxpayer is amending due to an IRS correction or Nebraska audit notification. It also asks the reason for and documentation of any refund claim.
revenue.ne.gov tax current f_1040xn_2006taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2006. It provides lines to report adjustments to federal adjusted gross income that increase or decrease Nebraska taxable income. It also includes sections to calculate Nebraska tax liability, credits against tax, payments and refunds/amount due. The form requests information about the taxpayer's filing status and exemptions on the original and amended returns.
This document is an amended Nebraska individual income tax return form for tax year 2005. It provides instructions for filing an amended return when a taxpayer's original federal or other state tax return was amended or corrected, or when information on a previously filed Nebraska return was incorrect. The form collects identification information for the taxpayer, as well as financial information to recalculate tax amounts owed or refunds due based on the amendments.
This document is an amended Nebraska individual income tax return form for tax years 1991 and 1992. It contains instructions for filing an amended return if the original federal or Nebraska return was incorrect or incomplete. Key details include:
- An amended Nebraska return must be filed within 90 days if the federal return is amended or corrected by the IRS.
- Amended returns should include any IRS documentation of changes to the federal filing.
- The form includes sections to update income amounts, deductions, credits, taxes paid, and calculate any refund or balance due.
- Additional schedules are included to adjust income amounts for Nebraska purposes and calculate tax credits for non-residents.
This document is an amended Nebraska individual income tax return form for tax year 2001. It provides instructions for filing an amended return when a taxpayer's original federal or other state tax return was amended or corrected, or when information on the original Nebraska return was incorrect. The form collects information to recalculate tax amounts and payments and determine if a refund is due or additional tax is owed. Key sections include recalculating income, deductions, credits, taxes, payments and determining the balance due or refund amount.
This document is an amended Nebraska individual income tax return form for tax year 2002. It provides lines to report original and amended amounts for federal adjusted gross income, Nebraska standard or itemized deductions, adjustments increasing or decreasing income, Nebraska taxable income, Nebraska income tax, personal exemption credit, and total tax due or refund. The taxpayer filing the amended return must provide an explanation for why the return is being amended, such as notification of an audit or correction by the IRS of the original federal return.
This document is an Iowa amended individual income tax return form (IA 1040X). It provides instructions for taxpayers to amend their previously filed Iowa individual income tax return for a given fiscal year. The form collects identification information for the taxpayer and spouse. It allows the taxpayer to correct filing status, personal exemptions or credits, income, deductions, tax owed or refund amount from the original return. The taxpayer must provide an explanation for any changes on the back of the form and attach any additional documentation as needed to support the amended return.
Shannon Cheng filed a 2010 Form 1040EZ individual tax return. She reported $40,000 in wages and no other income. She claimed the standard deduction of $9,350 and had no tax withheld, resulting in $4,183 in tax due. Cheng did not request a refund or direct deposit and owed $3,783 after a $400 making work pay credit.
1) Alice Hsieh filed a 2010 Form 1040EZ individual tax return. She reported $40,000 in wages and no other income.
2) She claimed a standard deduction of $9,350 and had no other deductions or credits.
3) Based on her taxable income of $30,650, she owed $4,183 in federal income tax but had no withholdings or other payments, so she owed $3,783.
This document provides instructions for completing Nebraska Form 2441N for child and dependent care expenses. Key details include:
- The form can be filed if your federal adjusted gross income is $29,000 or less and you do not file Federal Form 2441 or 1040A Schedule 2.
- Part I requires information about care providers, including name, address, and amount paid.
- Part II calculates a credit amount based on qualifying expenses and income limits. The credit is entered on the Refundable Child/Dependent Care Worksheet.
- Part III accounts for dependent care benefits received and calculates the amount to claim based on expenses and income limits.
Amended Resident Return Form and Instructionstaxman taxman
This document is a New Jersey Form TR-1040-X for amending or withdrawing a 2008 tenant homestead rebate application. It provides instructions on when and how to use the form to amend information reported on the original TR-1040 application or withdraw an application filed in error. Key details include that the form can be used to change information on the original application or withdraw if the taxpayer is determined to be ineligible for the rebate. Both spouses must sign a joint amended application.
This document appears to be a California state income tax return form for the year 2010. It contains fields for the taxpayer's name, address, social security number, filing status, exemptions, income sources, tax owed or refund amount, and space for voluntary contributions. The taxpayer, Joseph Chin, reported $55,000 in total wages, a tax amount of $2,510, and tax withheld of $2,510, resulting in no overpayment or tax due.
740-XP - Amended Kentucky Individual Income Tax Return 2004 and Prior Years -...taxman taxman
This document is an amended Kentucky individual income tax return form for 2004 and prior years. It contains sections to report income and deductions, tax liability, payments and credits, and refund or amount due. The taxpayer can file as single, married filing jointly, married filing separately, or married filing separately on this combined return. It requires reporting original and corrected amounts and explaining changes in detail in an additional section. Interest rates for different years are provided to compute interest due on any additional amount owed.
This document is an Arizona tax form for claiming a credit for increased excise taxes. It provides instructions for who can file the form. To qualify, you must have been an Arizona resident in 2006 with federal adjusted gross income of $25,000 or less if married filing jointly, $12,500 or less if single, $25,000 or less if head of household, or $12,500 or less if married filing separately. The form collects information like names, addresses, social security numbers, filing status, and number of dependents to calculate the credit amount.
This document provides instructions for completing Nebraska Form 2441N to claim a child and dependent care tax credit. It explains that the form should only be filed if federal adjusted gross income is $29,000 or less. The form collects information about care providers, qualifying dependents, expenses paid, earned income, and any dependent care benefits received in order to calculate the allowable credit amount.
If you are a nonresident employed in Maryland but living in a jurisdiction th...taxman taxman
This document appears to be a tax form for nonresidents of Maryland who lived in jurisdictions imposing local income taxes and worked in Maryland in 2008. The form requests information such as name, address, social security number, filing status, exemptions, income sources including wages earned in Maryland versus other jurisdictions, and calculates total exemptions. It is to be used by nonresidents to report income earned in Maryland and calculate any taxes owed.
Form 1040EZ-Income Tax Return for Single and Joint Filer with No Dependentstaxman taxman
This document is an IRS Form 1040EZ for the 2008 tax year. It provides instructions for filing a basic income tax return for single or married filing jointly taxpayers with no dependents. Key details include:
- The form can be used if the taxpayer's income is only from wages, salaries, tips, interest, unemployment, and/or Alaska permanent fund dividends.
- The taxpayer cannot claim any dependents or adjustments to income.
- The only tax credits that can be claimed are the earned income credit and recovery rebate credit.
- The taxpayer's taxable income must be under $100,000 to use this form.
This document is a New Jersey Employee's Withholding Allowance Certificate (Form NJ-W4). It allows employees to claim withholding allowances to reduce the amount of state income tax withheld from their paychecks. The form collects information like the employee's name, address, filing status, and number of allowances claimed. It also contains instructions on how to properly fill out the form, including an optional wage chart to determine withholding amounts for higher-income employees.
This document provides instructions for claiming an Indiana disability retirement deduction. Key details include:
- Taxpayers who retired on disability before the end of the tax year may be eligible to deduct up to $5,200 of disability payments from their income.
- The deductible amount is limited to actual disability payments or $100 per week, whichever is less. It may also be reduced by the excess of federal adjusted gross income over $15,000.
- A physician's statement is required to verify the taxpayer's permanent and total disability.
- For joint filers, each spouse's eligible disability payments are calculated separately, with a combined maximum deduction of $10,400.
This document is an amended Nebraska individual income tax return form for tax years 1998, 1999, or 2000. It provides instructions for filing an amended return if the taxpayer's federal or other state return was amended or corrected, or if information on a previously filed Nebraska return was incorrect. The form collects information to recalculate tax amounts based on the corrections. It must be filed within 90 days of amending a federal return or finalizing an IRS correction.
revenue.ne.gov tax current f_1040XN_2008taxman taxman
This document is an amended Nebraska individual income tax return form for 2008. It provides lines to report original and amended amounts for federal filing status, exemptions, income, deductions, adjustments, tax table income, income tax, and other tax. The form requests information on why the return is being amended, whether it is due to an IRS correction or federal amended return, operating loss carryback, or notification of an audit. Copies of related federal forms and schedules must be attached.
revenue.ne.gov tax current f_1040xn_2005taxman taxman
This document is an amended Nebraska individual income tax return form for the 2005 tax year. It provides instructions for filing an amended return when a taxpayer's original federal or other state tax return for 2005 has been amended or corrected, or if information on a previously filed Nebraska return was incorrect. The form collects information to recalculate tax liability, payments, credits and refunds or amounts due based on the amendments.
This document is an amended Nebraska individual income tax return form for tax year 2003. It provides lines to report original and amended amounts for federal adjusted gross income, Nebraska standard or itemized deductions, adjustments to income, Nebraska taxable income, Nebraska income tax, personal exemption credit, and other taxes owed or refund due. The form requests information about whether the taxpayer is amending due to an IRS correction or Nebraska audit notification. It also asks the reason for and documentation of any refund claim.
revenue.ne.gov tax current f_1040xn_2006taxman taxman
This document is an amended Nebraska individual income tax return form for tax year 2006. It provides lines to report adjustments to federal adjusted gross income that increase or decrease Nebraska taxable income. It also includes sections to calculate Nebraska tax liability, credits against tax, payments and refunds/amount due. The form requests information about the taxpayer's filing status and exemptions on the original and amended returns.
This document is an amended Nebraska individual income tax return form for tax year 2005. It provides instructions for filing an amended return when a taxpayer's original federal or other state tax return was amended or corrected, or when information on a previously filed Nebraska return was incorrect. The form collects identification information for the taxpayer, as well as financial information to recalculate tax amounts owed or refunds due based on the amendments.
This document is an amended Nebraska individual income tax return form for tax year 1987. It provides instructions for taxpayers to amend their original 1987 Nebraska tax return if they have amended their federal return or need to correct information on their original state filing. The form collects identifying information and amended income and tax details to recalculate the taxpayer's Nebraska tax liability.
This document is an amended Nebraska individual income tax return form for tax years 1988, 1989, and 1990. It provides instructions for taxpayers to amend their original Nebraska tax return if they have amended their federal return or need to correct information on their original state filing. The form collects identifying information and financial data to recalculate the taxpayer's Nebraska tax liability. It includes schedules to adjust income and claim credits that impact the revised tax amount due or refund owed.
Amended SC Individual Income Tax Returntaxman taxman
This document is an amended individual income tax return form for the State of South Carolina. It contains instructions for filing an amended return, including how to fill out various sections to correct income, deductions, credits, payments and refund or balance due amounts from the original tax return. Key sections include Part I for taxpayer information, Part II for return line items, Part III for signatures, and Part IV for nonresidents to recalculate taxable income.
This document is a Maine Form 1040X, which is used to file an amended individual income tax return. It provides instructions for taxpayers to correct their original Maine tax return. The form includes sections to report income, deductions, exemptions, payments and the refund or amount owed. Taxpayers must explain any changes on page 2 and attach supporting documents. The instructions provide guidance on filing amended returns, reporting income and deductions, and claiming refunds for deceased taxpayers.
1) This document is an amended Nebraska individual income tax return form for tax years before 1987.
2) It provides instructions for filing an amended return if the original federal or Nebraska return was incorrect or has been adjusted.
3) The amended return is due 90 days after filing an amended federal return or after an IRS correction becomes final. The taxpayer must attach documentation of federal adjustments.
This document is a South Carolina individual income tax return form for the year 2008. It contains sections to report a taxpayer's personal information, federal filing status, exemptions, income, deductions, credits, payments, and amounts owed or refunded. The taxpayer reports their federal taxable income, total additions and subtractions to income, South Carolina taxable income, tax amount, payments and credits, and calculates if they are due a refund or owe a balance.
1299-S Enterprise Zones, Foreign Trade Zones, and Sub-Zonestaxman taxman
This document is an Illinois amended individual income tax return form (Form IL-1040-X) that provides instructions for correcting a previously filed Illinois tax return. It contains sections to enter personal information, provide the reason for filing an amended return, enter corrected financial information, calculate any refund or balance due, and sign the form. Supporting documentation must be provided for any corrected lines, such as federal tax forms if amending due to federal changes or Schedule M if amending additions or subtractions.
The document provides electronic filing instructions for Antoine Robinson's 2011 federal tax return. It shows that his refund is $1,447.20 after fees were deducted from the original $1,607 refund amount. It provides details on where the refund will be deposited and when it should arrive. It also gives contact information if he has questions about the status of his refund.
This document appears to be an Arizona personal income tax return form for the 1999 tax year. It includes sections to provide personal information like name, address, social security number, as well as filing status, exemptions, income and deduction amounts. The taxpayer would use this form to file their part-year Arizona personal income taxes for the period beginning in 1999 and ending in 2000.
Amended Resident Individual Income Tax Returntaxman taxman
This document provides instructions for filing an amended Oklahoma state individual income tax return using Form 511X. It notes that the correct version of Form 511X must be used depending on the tax year being amended. It emphasizes that proof of approval from the IRS for any federal amended return must be enclosed. Line by line instructions are provided for certain entries on Form 511X, highlighting which supporting documents must be enclosed for any amended amounts.
1. This document is an Illinois Department of Revenue 2008 Form IL-1040 Individual Income Tax Return.
2. The form guides the user through 12 steps to complete their state income tax return, including reporting personal information, income, exemptions, taxes, payments and donations.
3. Users are instructed to attach relevant documents like W-2 forms and to complete additional schedules as needed.
This document provides instructions for completing New York State Form IT-2104, the Employee's Withholding Allowance Certificate. It explains how to determine the proper number of withholding allowances to claim based on an employee's filing status and income sources in order to avoid underwithholding. The form and instructions are used by employees to provide their employers with information to determine the appropriate amount of state and local income tax to withhold from paychecks.
This document appears to be an individual Oregon state income tax return form for the year 2008. It includes fields for filing status, exemptions, income amounts, standard or itemized deductions, tax liability, credits, payments and refund requested. The taxpayer would fill in amounts and details then submit to file their annual state tax return.
Form 8633-Application to Participate in the IRS e-file Programtaxman taxman
This document is an application to participate in the IRS e-file program. It requests information about the applicant such as their business structure, contact details, principals and responsible officials. The applicant must agree to comply with IRS e-file requirements and certify that the information provided is true. The document provides instructions on completing the application and notes fingerprinting requirements for some principal individuals.
Similar to revenue.ne.gov tax current 1040xn-4 (20)
This document is an application for a California homebuyer's tax credit. It contains sections for the seller to certify that the home has never been occupied, as well as sections for the escrow company to provide closing details. Finally, there are sections for up to three qualified buyers to provide their contact and ownership information and certify that they intend to use the home as their primary residence for at least two years. The buyers will receive a tax credit of up to 5% of the home's purchase price or $10,000, whichever is less.
This document contains Forms 593-C and 593-E and instructions for real estate withholding in California for 2009. It explains that real estate withholding is a prepayment of estimated income tax due from gains on real estate sales in California. The Real Estate Escrow Person is responsible for providing the forms to sellers and withholding the appropriate amount based on the forms submitted.
This document provides instructions for completing Form 593-V Payment Voucher for Real Estate Withholding Electronic Submission. Key details include:
1) Form 593-V is used to remit real estate withholding payment to the Franchise Tax Board if Form 593 was filed electronically. It must include the withholding agent's identifying information and payment amount.
2) Payments can be made by check or money order payable to the Franchise Tax Board, or through electronic funds transfer for large payments. The payment must match the electronically filed Form 593.
3) Payments are due within 20 days of the end of the month in which the real estate transaction occurred. Interest and penalties
This document provides instructions for California real estate withholding on installment sales. It explains that for tax years beginning on or after January 1, 2009, the buyer is required to withhold taxes on the principal portion of each installment payment for properties sold via an installment sale. The form guides the buyer through providing their contact information, the seller's information, acknowledging the withholding requirement, and signing to indicate they understand their obligation to withhold taxes and send payments to the state. Escrow agents are instructed to send the initial withholding amount to the state and provide copies of documents to help facilitate ongoing withholding as future installment payments are made.
This document is a California Form 593-C, which is a Real Estate Withholding Certificate. It allows a seller of California real estate to certify exemptions from real estate withholding requirements. The form has four parts: seller information, certifications that fully exempt from withholding, certifications that may partially or fully exempt, and the seller's signature. Checking boxes in Part II or III can allow full or partial exemption from the default 3 1/3% withholding on the sales price of California real estate.
This document is a California Form 593 for real estate withholding tax. It contains information about the withholding agent, seller or transferor, escrow or exchange details, and transaction details. The form requires the seller to sign a perjury statement if electing an optional gain on sale calculation method rather than the default 3 1/3% of total sales price withholding amount.
This document provides instructions for completing Form 592-V, the payment voucher for electronically filed Form 592 (Quarterly Resident and Nonresident Withholding Statement) and Form 592-F (Foreign Partner or Member Annual Return). Key details include verifying complete information is provided on the voucher, rounding cents to dollars, mailing the payment and voucher to the Franchise Tax Board by the payment due date, and interest and penalties for late payments.
This document is a California Form 592-B for the tax year 2009. It provides instructions for withholding agents and recipients regarding nonresident and resident withholding. Key details include:
- Form 592-B is used to report income subject to withholding and the amount of California tax withheld.
- It must be provided to recipients by January 31 and to foreign partners by the 15th day of the 4th month following the close of the taxable year.
- The recipient should attach Copy B to their California tax return to claim the withholding amount.
This document is a Foreign Partner or Member Quarterly Withholding Remittance Statement form for tax year 2009 from the California Franchise Tax Board. It contains instructions for three installment payments due by the 15th day of the 4th, 6th, and 9th months of the tax year. The form collects identifying information about the Withholding Agent such as name, address, ID number, and payment amounts to be remitted to the Franchise Tax Board.
This document is a Quarterly Resident and Nonresident Withholding Statement form for tax year 2009. It is used to report tax amounts withheld from payments made to independent contractors, recipients of rents/royalties, distributions to shareholders/partners/beneficiaries, and other types of income. The form includes sections to enter information about the withholding agent, types of income, amounts of tax withheld and due, and a schedule of payees listing details of payments made and tax withheld for each recipient. Instructions are provided on filing deadlines, common errors to avoid, electronic filing requirements, interest and penalties.
This document is a Nonresident Withholding Exemption Certificate form used to certify an exemption from withholding on distributions of previously reported income from an S corporation, partnership, or LLC. It allows a nonresident shareholder, partner, or member to claim exemption if the income represented by the distribution was already reported on their California tax return. The form requires information about the entity and individual, and certification that the income has been reported. It is to be kept by the entity and presented to claim exemption from withholding requirements on distributions of prior year income.
This document is a Withholding Exemption Certificate form from the California Franchise Tax Board. It allows individuals and entities to certify an exemption from California nonresident income tax withholding. The form contains checkboxes for different types of taxpayers, including individuals, corporations, partnerships, LLCs, tax-exempt entities, and trusts, to claim an exemption based on their status. It requires the taxpayer's name, address, and signature to certify that the information provided is true and correct.
This document is a request form for a waiver of nonresident withholding in California. It requests information about the requester, withholding agent, and payees. The requester provides their name and address and selects the type of income payment for which a waiver is requested. The withholding agent's name and address are also provided. In the vendor/payee section, names, addresses, and tax identification numbers are listed along with the reason for waiver request. Reasons include having current tax returns on file, making estimated payments, being a member of a combined reporting entity, or other special circumstances. The form is signed under penalty of perjury.
This document is a Nonresident Withholding Allocation Worksheet (Form 587) used to determine if withholding of income tax is required for payments made by a withholding agent to a nonresident vendor/payee. The vendor/payee provides information about the types of payments received and allocation of income between California and other states. The withholding agent uses this information to determine if withholding of 7% is required based on the amount of California-source income payments exceeding $1,500.
This document is a tax return form for California's nonadmitted insurance tax. It provides instructions for calculating taxes owed on insurance premiums paid to insurers not authorized to conduct business in California. The form includes sections to enter the taxpayer's information, identify the tax period and insurance contracts, compute the tax amount, and make payments or claim refunds. It also provides directions on filing amended returns, payment due dates, and authorizing a third party to discuss the filing with the tax agency.
The document provides instructions for Form 541-ES, which is used to calculate and pay estimated tax for estates and trusts. Key details include:
- Estimated tax payments for 2009 are now required to be 30% of the estimated tax liability for the 1st and 2nd installments and 20% for the 3rd and 4th installments.
- Estates and trusts with a 2009 adjusted gross income of $1,000,000 or more must base estimated tax payments on their 2009 tax liability rather than the prior year's tax.
- The form and instructions provide guidance on calculating estimated tax, payment due dates, and how to complete and submit Form 541-ES.
This document provides instructions for California taxpayers to estimate their tax liability and make estimated tax payments for tax year 2009. Key details include:
- Taxpayers must make estimated payments if they expect to owe $500 or more in tax for 2009 after subtracting withholding and credits.
- Payments are due April 15, June 15, September 15 of 2009, and January 15 of 2010.
- A worksheet is provided to help calculate estimated tax liability based on 2008 tax return or expected 2009 income.
- Failure to make required estimated payments may result in penalties. Electronic payment is required for payments over $20,000.
This document provides instructions for making estimated tax payments for individuals in California. It includes:
1) Directions for making online payments through the Franchise Tax Board website for ease and to schedule payments up to a year in advance.
2) A form for making estimated tax payments by mail on April 15, June 15, September 15, and January 15 that includes fields for name, address, amounts owed, and payment instructions.
3) Reminders not to combine estimated tax payments with tax payments from the previous year and to write your name and identification number on the check.
This document contains contact information for the California Franchise Tax Board. It lists phone numbers and addresses for various tax-related services, including automated phone services, taxpayer assistance, tax practitioner services, and departments within the FTB that handle issues like collections, bankruptcy, and deductions. The board members and executive officer are also named.
This document provides answers to frequently asked questions about tax audits conducted by the Franchise Tax Board of California. It explains that the purpose of an audit is to fairly verify the correct amount of taxes owed. It addresses questions about obtaining representation, responding to information requests, payment plans if additional taxes are owed, and appeal rights. The document directs taxpayers to contact their auditor or the Franchise Tax Board directly for additional assistance.
How are Lilac French Bulldogs Beauty Charming the World and Capturing Hearts....Lacey Max
“After being the most listed dog breed in the United States for 31
years in a row, the Labrador Retriever has dropped to second place
in the American Kennel Club's annual survey of the country's most
popular canines. The French Bulldog is the new top dog in the
United States as of 2022. The stylish puppy has ascended the
rankings in rapid time despite having health concerns and limited
color choices.”
The Steadfast and Reliable Bull: Taurus Zodiac Signmy Pandit
Explore the steadfast and reliable nature of the Taurus Zodiac Sign. Discover the personality traits, key dates, and horoscope insights that define the determined and practical Taurus, and learn how their grounded nature makes them the anchor of the zodiac.
HOW TO START UP A COMPANY A STEP-BY-STEP GUIDE.pdf46adnanshahzad
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Introduction
Have you ever dreamed of turning your innovative idea into a thriving business? Starting a company involves numerous steps and decisions, but don't worry—we're here to help. Whether you're exploring how to start a startup company or wondering how to start up a small business, this guide will walk you through the process, step by step.
Starting a business is like embarking on an unpredictable adventure. It’s a journey filled with highs and lows, victories and defeats. But what if I told you that those setbacks and failures could be the very stepping stones that lead you to fortune? Let’s explore how resilience, adaptability, and strategic thinking can transform adversity into opportunity.
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[To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations]
This PowerPoint compilation offers a comprehensive overview of 20 leading innovation management frameworks and methodologies, selected for their broad applicability across various industries and organizational contexts. These frameworks are valuable resources for a wide range of users, including business professionals, educators, and consultants.
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This compilation is ideal for anyone looking to enhance their understanding of innovation management and drive meaningful change within their organization. Whether you aim to improve product development processes, enhance customer experiences, or drive digital transformation, these frameworks offer valuable insights and tools to help you achieve your goals.
INCLUDED FRAMEWORKS/MODELS:
1. Stanford’s Design Thinking
2. IDEO’s Human-Centered Design
3. Strategyzer’s Business Model Innovation
4. Lean Startup Methodology
5. Agile Innovation Framework
6. Doblin’s Ten Types of Innovation
7. McKinsey’s Three Horizons of Growth
8. Customer Journey Map
9. Christensen’s Disruptive Innovation Theory
10. Blue Ocean Strategy
11. Strategyn’s Jobs-To-Be-Done (JTBD) Framework with Job Map
12. Design Sprint Framework
13. The Double Diamond
14. Lean Six Sigma DMAIC
15. TRIZ Problem-Solving Framework
16. Edward de Bono’s Six Thinking Hats
17. Stage-Gate Model
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19. Microsoft’s Digital Transformation Framework
20. Design for Six Sigma (DFSS)
To download this presentation, visit:
https://www.oeconsulting.com.sg/training-presentations
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1. Amended Nebraska Individual Income Tax Return FORM
for Tax Years 1993 through 1997
ne Taxable Year of Original Return
1040XN-4
dep
beginning _____________, 19____and ending _______________ , 19____
of
nebraska PLEASE DO NOT WRITE IN THIS SPACE
department
of revenue
Please Type or Print
First Name(s) and Initial(s) Last Name
Home Address (Number and Street or Rural Route and Box Number)
County of Residence
City, Town, or Post Office State Zip Code Your Social Security No. Spouse’s Number
Public School District Data:
(1) Farmer/Rancher (2) Active Military (3) Deceased (first name & date of death)
County I.D. No.
Are you filing this amended return because: Are you filing for a refund based on:
a. The Nebraska Department of Revenue has YES NO a. The filing of a federal amended return or claim for refund? YES NO
notified you that your return will be audited? Attach copies of Federal Form 1045 or 1040X and supporting schedules.
b. The Internal Revenue Service has corrected YES NO b. Carryback of a net operating loss or section 1256 loss? YES NO
your federal return? If Yes, identify office: If Yes, year of loss: Amount: $
and attach a copy of changes from Internal Revenue Service. Attach copies of Federal Form 1045 or 1040X and supporting schedules, including Nebr. NOL
Worksheet Original
1 FEDERAL FILING STATUS: (check only 2 CHECK IF: (on federal return) Amended 3 TYPE OF RETURN BEING FILED NDR USE ONLY:
(check only one for each return):
one for each return): Original Amended (1) You were 65 or over Int. Type
Original Amended
(1) Single (2) You were blind
(2) Married, filing joint (1) Resident
(3) Spouse was 65 or over
(3) Married, filing separate Int. Calc. Date
(2) Partial-year
(4) Spouse was blind
resident
Spouse’s S.S. No.: (5) You or your spouse can be claimed
(4) Head of household as a dependent on another person’s from / 19 to / 19
Para. Code
(5) Widow(er) with dependent return Nonresident
child(ren)
4 Federal exemptions (number of exemptions claimed on your federal return) . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
(A) As Reported or Adjusted
Computation of Tax (B) Net Change (C) Correct Amount
5 Federal adjusted gross income (AGI) . . . . . . . . . . . . . . . . 5 5
6 Nebraska standard deduction (see instructions) . . . . . . . . 6 6
7 Total itemized deductions (see instructions) . . . . . . . . . . . 7 7
8 State and local income tax included in line 7 . . . . . . . . . . 8 8
Supersedes 8-527-93 Rev. 10-97
9 Nebraska itemized deductions (line 7 minus line 8) . . . . . 9 9
10 Amount from line 6 or line 9, whichever is greater . . . . . . 10 10
11 Nebr. income before adjustments (line 5 minus line 10) . . 11 11
12 Adjustments increasing federal AGI . . . . . . . . . . . . . . . . . 12 12
13 Adjustments decreasing federal AGI . . . . . . . . . . . . . . . . . 13 13
14 Nebr. tax table income (line 11 plus line 12 minus line 13) 14 14
15 Nebraska income tax . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 15
16 Nebraska minimum or other tax . . . . . . . . . . . . . . . . . . . . 16 16
10-98
17 Total Nebraska income tax . . . . . . . . . . . . . . . . . . . . . . . . 17 17
18 Nebraska personal exemption credit . . . . . . . . . . . . . . . . . 18 18
8-527-93 Rev.
19 Credit for tax paid to another state . . . . . . . . . . . . . . . . . . 19 19
20 Credit for the elderly or the disabled . . . . . . . . . . . . . . . . . 20 20
21 CDAA Credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 21
22 Form 3800N credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 22
23 Credit for child and dependent care expenses . . . . . . . . . 23 23
24 Total nonrefundable credits (total of lines 18 through 23) . 24 24
25 Line 17 minus line 24 (if less than zero, enter -0-) (see instr.) 25 25
26 Nebraska income tax withheld . . . . . . . . . . . . . . . . . . . . . . 26 26
27 Estimated tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . 27 27
28 Form 4136N credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28 28
29 Amount paid with original return, plus additional tax payments made after it was filed . . . . . . . . . . . . . . . . . . . 29
30 Total payments (total of lines 26 through 29, column C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30
31 Overpayment allowed on original return, plus additional overpayments of tax allowed after it was filed . . . . . . 31
32 Line 30 minus line 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32
33 If line 25, column C is more than line 32, subtract line 32 from line 25, column C and enter tax due . . . . . . . . 33
34 Penalty (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34
35 Interest (on line 33 amount – see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35
36 Total BALANCE DUE (total of lines 33 through 35). Pay in full with this return . . . . . . . . . . . . . . . . . . . . . . . . . 36
37 REFUND to be received (line 32 minus line 25, column C) (Allow 12 weeks for your refund) . . . . . . . . . . . . . . 37
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is correct and complete.
sign Your Signature Date Signature of Preparer Other than Taxpayer Date
here Spouse's Signature (if filing jointly both must sign) Daytime Phone Preparer’s Address Daytime Phone
2. NEBRASKA SCHEDULE I — Nebraska Adjustments to Income
FORM
NEBRASKA SCHEDULE II — Credit for Tax Paid to Another State
nebraska
1040XN-4
department
NEBRASKA SCHEDULE III — Computation of Nebraska Tax
of revenue
Name as Shown on Form 1040XN-4 Social Security Number
Explanation of Changes
Attach additional sheets or schedules if necessary
Reference net change (column B) and line number
Nebraska Schedule I — Nebraska Adjustments to Income
for Nebraska Residents, Nonresidents, and Partial-Year Residents
PART A — Adjustments Increasing Federal Adjusted Gross Income
(A) As Reported or Adjusted (B) Net Change (C) Correct Amount
38 Total adjustments increasing income (include interest
from non-Nebraska state and local obligations). Enter
here and on line 12, Form 1040XN-4 .................................. 38 38
PART B — Adjustments Decreasing Federal Adjusted Gross Income
39 State income tax refund deduction ...................................... 39 39
40 Interest or dividend income from U.S. obligations ............... 40 40
41 Tier I or II benefits paid by the Railroad Retirement Board 41 41
42 Special capital gains deduction ........................................... 42 42
43 Other adjustments decreasing income ................................ 43 43
44 Total adjustments decreasing income (add lines 39
through 43). Enter here and on line 13, Form 1040XN-4 .... 44 44
Nebraska Schedule II — Credit for Tax Paid to Another State for Full-Year Residents Only
If line 46 or 48 is amended, a copy of the return filed with another state must be attached
(A) As Reported or Adjusted (B) Net Change (C) Correct Amount
45 Total Nebraska income tax (line 17, Form 1040XN-4) ........ 45 45
46 Adjusted gross income from another state (do not enter
amount of taxable income from the other state) .................. 46 46
47 Computed tax credit Line 46 x Line 45
47 47
Line 5 + Line 12 - Line 13 = Total
48 Tax due and paid to another state (do not enter amount
withheld for the other state) ................................................. 48 48
49 Maximum tax credit (line 45, 47, or 48, whichever is least).
Enter amount here and on line 19, Form 1040XN-4 ........... 49 49
Nebraska Schedule III — Computation of Nebraska Tax
Nonresidents and partial-year residents complete lines 50 through 60 below
(A) As Reported or Adjusted (B) Net Change (C) Correct Amount
50 Income derived from Nebraska sources ............................. 50 50
51 Adjustments as applied to Nebraska income, if any ............ 51 51
52 Nebraska adjusted gross income (line 50 minus line 51) .... 52 52
53 Ratio – Nebraska’s share of the total income (round to
four decimal places):
Line 52
= . . .
Line 5 + Line 12 - Line 13 = Total 53 53
54 Nebraska tax table income (from line 14, Form 1040XN-4) . 54 54
55 Nebraska total income tax (see instructions):
$ , minus credits:
$ . Enter difference here ................................. 55 55
56 Enter personal exemption credit (if any) .......................... 56 56
57 Difference (line 55 minus line 56) (if less than 0, enter 0) .... 57 57
58 Nebraska share of line 57 (multiply line 57 by line 53 ratio).
Enter here and on line 15, Form 1040XN-4, see instr. ......... 58 58
59 Nebraska minimum and other taxes (see instructions) ........ 59 59
60 Nebraska share of line 59 (multiply line 59 by line 53 ratio).
Enter here and on line 16, Form 1040XN-4 ........................ 60 60
FOR NEBRASKA DEPARTMENT OF REVENUE USE ONLY
CY/CO End Spec. Camp. Contr. Previous Penalty Previous Interest
Mail this return and payment to: NEBRASKA DEPARTMENT OF REVENUE, P.O. BOX 94818, LINCOLN, NE 68509-4818
3. AMENDED NEBRASKA INDIVIDUAL INCOME TAX RETURN
for Tax Year 1993 through 1997
Form 1040XN-4 is to be used only when the original return for tax years 1993, 1994, 1995, 1996, or 1997 is amended. Returns for
other years cannot be amended using this form. The proper Form 1040XN may be obtained from the taxpayer assistance offices
listed on page 4. If you originally filed Form 1040NS, see the special instructions below.
INSTRUCTIONS
AN AMENDED NEBRASKA INDIVIDUAL INCOME TAX instructions. Hours are 8 a.m. to 5 p.m., Monday through Friday,
RETURN, Form 1040XN-4, is filed whenever the taxpayer’s and at such other times and places as may be announced. Persons
federal or other state’s tax return is amended or corrected, or within the continental United States may call for taxpayer
whenever the information on a Nebraska return previously filed is assistance toll free by dialing 1-800-742-7474. Lincoln residents
not correct. Form 1040XN-4 may only be filed after the Nebraska call 471-5729.
Individual Income Tax Return, Form 1040N, Form 1040NS, or a Confidential tax information will be given only by return
Nebraska TeleFile return has been filed. telephone call after the caller’s identity has been established. A
The amended return is due 90 days after filing an amended federal representative of a taxpayer requesting confidential tax information
return or after an Internal Revenue Service correction becomes must have a power of attorney on file with the department before any
final. A correction is final, even though the taxpayer and the IRS are information will be released. An income tax return signed by the
still contesting the amount due, whenever one of the following has preparer is considered a limited power of attorney authorizing the
occurred: department to release only the information contained on that return
1. The tax has been paid by the taxpayer; to the preparer.
2. The examining officer’s findings have been accepted by
SPECIFIC INSTRUCTIONS
the taxpayer;
COUNTY OF RESIDENCE is the place where you maintained
3. A closing agreement has been approved by the IRS; or
your home in the year being amended. If you are a nonresident of
4. A decision of a court has become final.
Nebraska, enter “nonresident.”
The amended return reporting a change or correction in another
state’s return is also due within 90 days after an amended return is PUBLIC SCHOOL DISTRICT DATA. All residents and partial-
filed or the correction becomes final. year residents who resided in Nebraska on December 31 of the year
Attach copies of the federal claim for refund, the audit determina- being amended must complete the school district data.
tion of the IRS, or the amended federal or state return to the SPECIAL INSTRUCTIONS IF FORM 1040NS WAS
amended Nebraska return. Except as otherwise noted, Form FILED. When amending Form 1040NS, enter the information
1040XN-4 used to claim a refund must be filed within three years from Form 1040NS on the following lines of Column A (the
from the time the original return was filed, or within two years from corresponding line numbers from Form 1040NS are listed in
the time the tax was paid, whichever is later. Form 1040XN-4 must parenthesis): lines 1 (1), 2 (2), 4 (5), 5 (3), 6 (4), 14 (6), 15 (7),
be filed to claim a refund resulting from a federal or state change 18 (8), 25 (9), and 26 (10). Other lines must be completed as
within two years and 90 days following the final determination of applicable. Line 3 of Form 1040XN-4 should be completed by
such change (but not more than ten years from the due date of the checking the “resident” box for the original return.
original return in the case of a change made by another state).
LINE 1. A change in the filing status can only be made when the
Interest on such refunds will cease to accrue after the 90th day if the
federal filing status has been changed. An exception is made when
amended return has not been filed within 90 days after the change.
a joint federal return was filed and the residencies of the spouses are
Attach a copy of any federal or state document relating to the federal
different.
or state change which establishes the timeliness of the refund claim.
The residencies are different when, during all or some part of the
An oral hearing may be requested when filing for a refund on
year, one spouse is a resident and the other spouse is a nonresident
Form 1040XN-4 by writing the request on the Explanation of
at the same time. The couple with different residencies may file
Changes, Form 1040XN-4.
original returns with Nebraska on either a joint return or a separate
PROTECTIVE CLAIM. An amended return based on the filing of
return basis.
a federal protective claim with the IRS does not require the filing of
an amended Nebraska return as a protective claim. The payment by The couple who has filed separate Nebraska returns may elect,
the IRS of a refund on a protective claim is a federal change that either before or after the original return is due, to file a joint return
must be reported within 90 days of such refund. with Nebraska. They are then taxed as though both were residents
NEBRASKA NET OPERATING LOSS. If you are carrying during the time either was a resident.
back a Nebraska net operating loss, you must attach a copy of the
The couple with different residencies who filed a joint Nebraska
Nebraska Net Operating Loss Worksheet, Form NOL, and a copy
return and wish to change to separate returns must satisfy the
of either Federal Form 1045 or 1040X and all supporting
following conditions:
schedules. The amount of any federal NOL deduction is entered
1. Both spouses must file a separate Nebraska return with a
on line 38 of Schedule I, and the amount of the Nebraska NOL is
“married, filing separate” status. The spouse whose
entered on line 43 of Schedule I.
social security number was listed first must file an
AMENDING A TELEFILE RETURN. A TeleFile return is
Amended Nebraska Individual Income Tax Return, Form
amended by filing Form 1040XN-4. Information for completing the
1040XN-4. The spouse whose social security number
amended return is found on the Nebraska TeleFile Worksheet which
was listed as the “spouse’s social security number” on the
was completed at the time the return was filed. If help is needed in
original return will file a Nebraska Individual Income Tax
completing the amended return contact Taxpayer Assistance.
Return, Form 1040N.
TAXPAYER ASSISTANCE is available at the Nebraska
Department of Revenue offices located in Grand Island, Lincoln, 2. A copy of the actual federal joint return and copies of
Norfolk, North Platte, Omaha, and Scottsbluff. federal returns recomputed on a married filing separate
basis must be attached to each of the spouses’ returns.
The addresses and phone numbers are shown on page 4 of these
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4. 3. Each Nebraska return as required in “1.” above, must 17 is changed and you had previously claimed a credit for tax paid
include the full name and social security number of the to another state, enter the revised tax amount on line 45 of Nebraska
other spouse. Schedule II, and complete the rest of the schedule.
4. Both spouses must sign each Nebraska return as required LINE 18. Nebraska resident individuals are allowed a personal
in “1.” exemption credit for each federal personal exemption. The amount
LINE 2. Check the appropriate boxes if you or your spouse were 65 is $65 for 1993; $69 for 1994 and 1995, $72 for 1996; and $86 for
or over, blind, or could be claimed as a dependent on another’s 1997. See 1040N instructions for a chart listing the reduced credits
return. for higher income taxpayers. If your federal AGI is changed and you
need to amend the previous personal exemption credit, consult the
LINE 3, TYPE OF RETURN BEING FILED. Residency is
1040N instructions to determine the correct amount of personal
determined in accordance with the Form 1040N instructions.
exemption credit to claim.
Military service members can refer to the Nebraska Income Tax for
Military Service Members Information Guide. Nonresidents and partial-year residents claim the personal
LINE 5. Enter adjusted gross income from your federal return. exemption credit on line 56, Schedule III.
LINE 6. Nebraska standard deduction is the same as the federal LINE 19, CREDIT FOR TAX PAID TO ANOTHER STATE. If
standard deduction allowed for your federal filing status or for line 17 is changed, complete Schedule II of Form 1040XN-4 to
higher income taxpayers as calculated on the Nebraska Standard determine the amount to enter on line 19, column C. If the other
Deduction Worksheet included with the original instructions. Do state’s return is amended or changed by the other state, file
not enter the amount of itemized deductions. Form 1040XN-4, including Schedule II, to report the change.
LINES 7 THROUGH 9. Only taxpayers who itemized should Explain any change in detail on Nebraska Explanation of Changes.
complete these lines. If federal adjusted gross income is such that Attach a copy of the other state’s corrected return.
your federal itemized deductions are limited, you must complete the See Schedule II instructions on page 4 for additional information.
Nebraska Itemized Deduction Worksheet included with the original
LINE 20, CREDIT FOR THE ELDERLY OR THE DISABLED.
instructions. Enter the amount from the worksheet on line 7.
Nebraska residents are allowed a nonrefundable credit equal to 100
Nebraska itemized deductions (line 9) are calculated by subtracting
percent of the allowable federal credit. Full-year residents should
line 8 from line 7 (the result should not be less than 0). If the result
enter the credit on line 20, and partial-year residents should include
on line 9 is less than the amount of the standard deduction to which
the credit on line 55. If you are correcting this credit, the change
you were entitled on line 6, then enter the line 6 amount on line 10.
must be explained in detail on Nebraska Explanation of Changes.
LINE 10. Enter line 6 amount or, if you itemized on your Federal
A copy of the corrected Federal Schedule R, or Schedule 3, Federal
Form 1040, and line 9 is greater than line 6, enter line 9.
Form 1040A, is to be attached to verify any change in the Nebraska
LINE 12. Enter amount from Amended Nebraska Individual credit.
Income Tax Return, Form 1040XN-4, line 38, Schedule I.
LINE 21, COMMUNITY DEVELOPMENT ASSISTANCE
LINE 13. Enter amount from Amended Nebraska Individual
ACT CREDIT. Individuals are allowed a credit for contributions
Income Tax Return, Form 1040XN-4, line 44, Schedule I.
made to a community betterment organization approved by the
Complete Schedule I to change state income tax refund even if
Department of Economic Development.
Schedule I was not filed with your original return.
Attach the Nebraska Community Development Assistance Act
LINE 15. Use the Nebraska Tax Table and Additional Tax Rate
Credit Computation, Form CDN, to the Form 1040XN-4 if this
Schedule to determine the Nebraska income tax. Nonresidents and
credit is being claimed or amended.
partial-year residents must complete Schedule III.
LINE 22, FORM 3800N CREDIT. If you are correcting the
LINE 16. The Nebraska minimum or other tax is the sum of (1)
amount of Nebraska Employment and Investment Credit, copies of
federal alternative minimum tax; (2) federal tax on lump-sum
the original and corrected credit computations (Form 3800N) are to
distributions of pensions; and (3) federal tax on early individual
be attached.
retirement account distributions, multiplied by the tax rate of 29.6
percent. LINE 23, CREDIT FOR CHILD AND DEPENDENT CARE
USE THE FOLLOWING WORKSHEET to calculate EXPENSES. Nebraska residents are allowed a nonrefundable
Nebraska minimum or other tax. credit equal to 25 percent of the allowable federal credit. Full-year
residents should enter the credit on line 23, and partial-year
residents should include the credit on line 55. If you are correcting
NEBRASKA MINIMUM OR OTHER TAX WORKSHEET
this credit, the change must be explained in detail on Nebraska
1. Alternative minimum tax, amount on Federal
Explanation of Changes.
Form 6251 recalculated for Nebraska in
accordance with appropriate Nebraska LINE 25. If the result is more than your federal tax liability before
revenue ruling for the tax year ....................... $ credits, and your adjustments increasing income (Schedule I, line
2. Tax on lump-sum distributions (enter federal 38) are less than $5,000, see the Form 1040N instructions.
tax amount from Fed. Form 4972) ..................
LINE 26, NEBRASKA INCOME TAX WITHHELD. If you are
3. Tax on early distributions from an IRA or
correcting the amount of income tax withheld on line 26, you must
qualified retirement plan (enter federal tax
attach a Nebraska copy of any additional or corrected Wage and Tax
amount) ...........................................................
Statements, Federal Forms W-2, which were not filed with your
4. SUBTOTAL (add lines 1 through 3) ...............
5. TOTAL (line 4 multiplied by .296) .................. $ original return.
ENTER THIS TOTAL ON LINE 16, FORM 1040XN-4 Nonresidents are to include on line 26 the credit for Nebraska
Nonresidents and partial-year residents, enter result
income tax paid on their behalf by a partnership, S corporation,
on line 59, Nebraska Schedule III
Attach a copy of your Federal Form 4972, limited liability company, estate, or trust as reported on Form 14N.
5329 (Form 1040 if 5329 is not required),
LINE 27, ESTIMATED TAX PAYMENTS. Enter the total
or Form 6251 recalculated for Nebraska if you are
Nebraska estimated income tax paid for the taxable year you are
amending the tax previously reported.
amending. Include the income tax credit which was not refunded to
LINE 17. Total Nebraska tax is the sum of lines 15 and 16. If line
2
5. you from the previous tax year. If the amount on line 27, column C, Any person who is paid for preparing a taxpayer’s return must also
is greater than the amount on line 27, column A, you must attach sign the return as preparer.
copies of all of your payments (canceled checks or money orders) DECEASED TAXPAYERS. Attach Form 1310N if a refund is
of Nebraska estimated income tax for the taxable year you are being claimed on behalf of a taxpayer who has died.
amending.
EXPLANATION OF CHANGES
LINE 28, FORM 4136N CREDIT. If you are correcting Print or type your explanation of changes on Form 1040XN-4, or
nonhighway use motor vehicle fuels credit, the change must be attach a schedule for each change reported on this return or entered
explained in detail on the Explanation of Changes. The gallons of in column B, lines 5 through 28. Attach a copy of each federal form
fuel claimed must be for the period in which they were purchased. used in reporting the change. If you are filing an amended return due
A Nebraska Nonhighway Use Motor Vehicle Fuels Credit to an audit by the IRS or the Nebraska Department of Revenue,
Computation, Form 4136N, is required. attach a dated copy of the audit determination. If you are filing for
LINE 29, AMOUNT PAID. Enter on line 29 the amount of tax paid an income tax refund due to a carryback of a Nebraska net operating
with the original return plus any tax payments for the same taxable loss, you must attach a copy of either Federal Form 1045 or 1040X
year made after the filing of your original return. Do not include the and all supporting schedules and a copy of Nebraska Net Operating
portion of a payment which was for interest or penalty. Loss Worksheet. If you are filing an amended return due to a change
LINE 31, OVERPAYMENTS ALLOWED. Enter on line 31 the in Nebraska credits claimed, attach the applicable schedule, form,
amount of overpayment allowed on your original return, previous or other state’s return or audit determination.
amended returns, or as later corrected by the Nebraska Department INSTRUCTIONS FOR NEBRASKA SCHEDULE I
of Revenue. This includes both amounts refunded and amounts Nebraska Adjustments to Income
applied to the succeeding year’s estimated tax. Do not include for Nebraska Residents, Nonresidents,
interest received on any refund. and Partial-Year Residents
LINE 34, PENALTY. If your original return was not filed by the LINE 38, TOTAL ADJUSTMENTS INCREASING INCOME.
due date, or during the period of an extension, and line 33 indicates Interest from non-Nebraska state and local municipal obligations is
a tax due, it is necessary to calculate a penalty for failure to timely taxable income for the state.
file. Multiply the line 33 amount by five percent per month or An S corporation’s or limited liability company’s loss distribution
fraction of a month, but not more than a total of 25 percent, from the from non-Nebraska sources increases income and is reported on
due date as extended until the original return was filed. Enter the line 38.
result on line 34.
Any federal NOL deduction used in calculating federal AGI on
If this amended return is being filed because of a change made by
line 5 must be reported on line 38.
the IRS and the IRS assessed a penalty, multiply the line 33 amount
LINES 39 THROUGH 44, TOTAL ADJUSTMENTS DE-
by five percent. Enter the result on line 34. If both the penalty for
CREASING FEDERAL ADJUSTED GROSS INCOME.
failure to timely file and the penalty because of an IRS assessment
Adjustments decreasing Nebraska taxable income, such as state
are calculated, enter the larger amount on line 34.
income tax refund, interest or dividend income from U.S.
Additional penalties may be imposed by the department for:
government bonds and other U.S. obligations, or Tier I or Tier II
1. Failure to pay tax when due,
benefits paid by the Railroad Retirement Board can be deducted
2. Failure to file an amended return when required, from income for Nebraska income tax purposes.
3. Preparing or filing a fraudulent income tax return,
List the source of any adjustments on an attached schedule. A list
4. Understatement of income on an income tax return, or
of qualifying U.S. government obligations is included in
5. Underpayment of estimated tax.
Regulation 22-002. Interest income derived from the following
LINE 35, INTEREST. If line 33 indicates that tax is due, interest sources is subject to Nebraska income tax and cannot be included
is due at the statutory rate from the original due date to the date the in the amount on line 40:
tax is paid. The statutory rate of interest is 7% per year through
1. Savings and loan associations or credit unions.
December 31, 1994. Beginning January 1, 1995, the interest rate is
2. Mortgage participation certificates issued by the Federal
9% per year.
National Mortgage Association.
If you are due interest on the refund, it will be calculated by the
department and added to the amount shown on line 37. 3. Washington Metropolitan Area Transit Authority.
LINE 36, TOTAL BALANCE DUE. Enter the total of lines 33 4. Interest on federal income tax refunds.
through 35. Attach check or money order payable to the Nebraska 5. Gains on the sale of tax-exempt municipal bonds and U.S.
Department of Revenue, and all required schedules to your government obligations.
amended return and mail to the Nebraska Department of Revenue,
If the interest or dividend income from U.S. government
P.O. Box 94818, Lincoln, Nebraska 68509-4818.
obligations is derived from a partnership, fiduciary, or
LINE 37, REFUND. Enter the overpayment amount. This will be
S corporation, the partner, beneficiary, or shareholder claiming the
refunded separately from an amount claimed as an overpayment on
Nebraska adjustment decreasing federal taxable income must
your original return. An amount less than $2.00 will not be
attach the applicable Federal Sch. K-1.
refunded. None of the overpayment will be applied to estimated tax
Special capital gains deduction. If you are correcting the
for any year.
amount of special capital gains deduction, copies of the original and
If a taxpayer has an existing tax liability of any kind with the
corrected Special Capital Gains Deduction Computation,
department, an overpayment shown on this return may be applied
Form 4797N, and Federal Schedule D must be attached.
to such liability. The department will notify the taxpayer if the
Native American Indians residing on a Nebraska reservation
overpayment has been applied against another tax liability.
with income derived from sources within the boundaries of the
SIGNATURES. Both husband and wife are to sign their joint
reservation may deduct such income on line 43.
return. If another person signs this return for the taxpayer, a copy of
a power of attorney or court order authorizing the person to sign the Military personnel cannot deduct military pay as this is not
return must be on file with this department or attached to this return.
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6. NONRESIDENTS AND PARTIAL-YEAR RESIDENTS. If
an allowable adjustment decreasing federal taxable income.
you have income derived from Nebraska sources and you have
Residents are not allowed to deduct income earned or
Nebraska adjustments to income, you must first complete lines 38
derived outside Nebraska. However, a resident may be entitled to a
through 44. Use your copy of your original return and instructions
credit for income tax paid to another state. See the instructions for
to make the necessary tax computations. Enter the amounts from
Credit for Tax Paid to Another State, Nebraska Schedule II.
lines 38 and 44 on lines 12 and 13, respectively, Form 1040XN-4.
LINE 43. Enter other adjustments decreasing income. An
LINE 50. Income derived from Nebraska sources includes income
S corporation’s or limited liability company’s income distribution
from wages, interest, dividends, business, farming, partnerships,
from non-Nebraska sources decreases income and is reported on
S corporations, limited liability companies, estates and trusts, gain
line 43. A Nebraska NOL deduction is also reported on line 43. If
or loss, rents and royalties, and personal services provided in
you are changing the amount of your self-employed health
Nebraska by nonresidents.
premiums deduction, enter the revised amount here along with an
LINE 53. Calculate the ratio to at least five decimal places and
explanation of the change. Send in a worksheet which includes your
round to four decimal places.
calculation of the revised deduction.
LINE 55. Use the Nebraska Tax Table and the Additional Tax Rate
LINE 44. Total adjustments decreasing taxable income are the sum
Schedule contained in the 1040N booklet for the tax year being
of lines 39 through 43.
amended to determine the total Nebraska income tax.
INSTRUCTIONS FOR NEBRASKA SCHEDULE II
Partial-year residents should enter the Nebraska tax amount from
Credit for Tax Paid to Another State
the Nebraska Tax Table, based on line 54 income, plus any
for Full-Year Residents Only
additional tax from the Additional Tax Rate Schedule, less their
A credit for tax paid to another state is allowed only for full-year
Nebraska credit for the elderly or the disabled, credit for child and
residents. A change on line 17, total Nebraska income tax, requires
dependent care expenses, and credit for prior year minimum tax
Credit for Tax Paid to Another State, Schedule II, to be recalculated.
(AMT credit). See instructions for lines 20 and 23 for specific
If the amended Schedule II on the back of Form 1040XN-4 is not
information. Also complete the partial-year dates in block 3 on the
completed, adequate supporting schedules must be attached.
front page.
If the other state’s return is amended or changed by the other state,
Form 1040XN-4 is to be filed to report the change in the credit for Nonresidents enter the Nebraska tax on the line 54 income amount
tax paid to the other state. Attach a complete copy of the corrected from the Nebraska Tax Table, plus any additional tax from the
return including schedules and attachments or a copy of a letter or Additional Tax Rate Schedule. Nonresidents are not allowed a
statement from the other state or subdivision indicating the amount Nebraska credit for the elderly or disabled or a credit for child and
of income reported and corrected tax paid. If the subdivision does dependent care expenses but are allowed an AMT credit.
not require that an income tax return be filed, attach a copy of the
LINE 56. Most nonresident and partial-year residents will enter the
statement from the employer showing the corrected amount of tax
personal exemption credit of $65 for 1993; $69 for 1994 and 1995,
withheld. Failure to attach supporting documents may cause the
$72 for 1996; or $86 for 1997 for each federal personal exemption
credit to be disallowed.
claimed on line 4. Higher income taxpayers must review 1040N
Refer to the instructions on Schedule II of the Form 1040N for the instructions for information on the credit amount allowed.
tax year you are amending for more details on the calculation and
LINE 57. Subtract line 56 from line 55, but not below 0.
limitations of this credit.
LINE 58. Multiply the line 53 ratio by line 57.
LINE 46, ADJUSTED GROSS INCOME FROM ANOTHER
STATE. If lines 46 or 48 are changed, a complete copy of the LINE 59. To calculate the Nebraska minimum or other tax, see the
corrected return filed with another state must be attached. If the worksheet provided with the line 16, Form 1040XN-4 instructions.
entire return is not attached, credit for tax paid to another state will Reduce the result by any unused exemption credit from line 57.
not be allowed.
INSTRUCTIONS FOR NEBRASKA SCHEDULE III
Computation of Nebraska Tax
FOR NEBRASKA TAX ASSISTANCE
For All Tax Programs Except Motor Fuels
Contact your regional office or call toll free *1-800-742-7474
(Lincoln residents call 471-5729). Scottsbluff Norfolk
SCOTTSBLUFF GRAND ISLAND Omaha
North Platte
Panhandle State Office Complex First Federal Building, Suite 460 Grand Island
4500 Avenue I, Box 1500 1811 West Second Street Lincoln
Scottsbluff, Nebraska 69363-1500 Grand Island, Nebraska 68803-5465
Telephone (308) 632-1200 Telephone (308) 385-6067
OMAHA LINCOLN
NORTH PLATTE NORFOLK
Nebraska State Office Building Nebraska State Office Building
Craft State Office Building 304 North 5th Street, Suite “D”
1313 Farnam-on-the-Mall 301 Centennial Mall South
200 South Silber Street Norfolk, Nebraska 68701-4093
Omaha, Nebraska 68102-1871 Lincoln, Nebraska 68509-4818
North Platte, Nebraska 69101-4219 Telephone (402) 370-3333
Telephone (402) 595-2065 Telephone (402) 471-5729
Telephone (308) 535-8250
For Motor Fuels tax programs only call toll free 1-800-554-3835 (Lincoln residents call 471-5730).
Hearing-impaired individuals may call the Text Telephone (TT) at 1-800-382-9309. TDD (Telecommunications Device for the Deaf) is designated by the use
of “TT,” which is consistent with the Americans with Disabilities Act.
* Toll free from within the continental United States.
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