Single
Married Filing Separately
Married Filing Jointly
Head of Household
Your Estimated Nebraska Income Tax:
$0.00
Note: This is an estimate and may not reflect all tax situations.
Understanding Nebraska Income Tax
Nebraska utilizes a progressive income tax system, meaning tax rates increase as income rises. The state also offers various credits to reduce the tax burden for its residents. Accurately calculating your state income tax involves understanding your taxable income, filing status, and available tax credits.
How Nebraska Income Tax Works:
Nebraska's income tax calculation starts with your federal adjusted gross income (AGI), which is then modified by specific Nebraska adjustments to arrive at your Nebraska taxable income. The tax is then calculated using the state's established tax brackets. Finally, tax credits are subtracted from the calculated tax liability.
Nebraska Tax Brackets (as of 2023 tax year – rates may change):
Nebraska has a tiered tax rate structure. The effective tax rate for most taxpayers is determined by the highest tax bracket your income falls into. The rates are applied to different portions of your income. For example:
0% on the first $0 to $2,999 of taxable income.
2.46% on taxable income between $3,000 and $14,999.
4.68% on taxable income between $15,000 and $29,999.
5.44% on taxable income between $30,000 and $39,999.
6.64% on taxable income of $40,000 or more.
Note: These brackets are illustrative and based on common interpretations of Nebraska's tax structure. Always refer to the official Nebraska Department of Revenue for the most current and precise tax bracket information.
Key Components in the Calculation:
Federal Taxable Income: This is your starting point, typically your income after all federal deductions.
Nebraska Adjustments: These can include additions or subtractions to your federal taxable income that are specific to Nebraska tax law (e.g., state income tax refunds, certain retirement income adjustments).
Filing Status: Whether you file as Single, Married Filing Separately, Married Filing Jointly, or Head of Household impacts your tax calculation and available credits.
Personal Exemption Credit: A credit available to all taxpayers to help offset the cost of living. The amount is set by statute and may be adjusted annually.
Dependent Credit: A credit for taxpayers with qualifying dependents, such as children. The amount per dependent is also set by statute and may change.
Number of Dependents: The count of individuals who qualify you for the dependent credit.
How the Calculator Works:
This calculator takes your input for federal taxable income, Nebraska adjustments, filing status, and tax credits to estimate your Nebraska income tax liability. It first calculates your Nebraska taxable income by adjusting your federal taxable income. Then, it applies the appropriate tax rates based on the Nebraska tax brackets. Finally, it subtracts the personal exemption credit and the dependent credit (calculated based on the number of dependents) to arrive at your estimated Nebraska income tax due.
Disclaimer:
This calculator is intended for estimation purposes only. Tax laws and rates can change. It does not account for all possible deductions, credits, or special tax situations. For precise tax advice, consult a qualified tax professional or refer to the official Nebraska Department of Revenue publications.
function calculateNebraskaTax() {
var federalTaxableIncome = parseFloat(document.getElementById("federalTaxableIncome").value);
var nebraskaAdjustments = parseFloat(document.getElementById("nebraskaAdjustments").value);
var filingStatus = document.getElementById("filingStatus").value;
var personalExemptionCreditInput = parseFloat(document.getElementById("personalExemptionCredit").value);
var dependentCreditInput = parseFloat(document.getElementById("dependentCredit").value);
var numDependents = parseInt(document.getElementById("numDependents").value);
var taxAmountDisplay = document.getElementById("taxAmount");
// Reset previous results and clear errors
taxAmountDisplay.textContent = "$0.00";
var inputs = document.querySelectorAll('.input-group input, .input-group select');
for (var i = 0; i < inputs.length; i++) {
inputs[i].style.borderColor = "#ccc";
}
// Input validation
if (isNaN(federalTaxableIncome) || federalTaxableIncome < 0) {
document.getElementById("federalTaxableIncome").style.borderColor = "red";
return;
}
if (isNaN(nebraskaAdjustments) || nebraskaAdjustments < 0) {
document.getElementById("nebraskaAdjustments").style.borderColor = "red";
return;
}
if (isNaN(personalExemptionCreditInput) || personalExemptionCreditInput < 0) {
document.getElementById("personalExemptionCredit").style.borderColor = "red";
return;
}
if (isNaN(dependentCreditInput) || dependentCreditInput < 0) {
document.getElementById("dependentCredit").style.borderColor = "red";
return;
}
if (isNaN(numDependents) || numDependents < 0) {
document.getElementById("numDependents").style.borderColor = "red";
return;
}
// Calculate Nebraska Taxable Income
var nebraskaTaxableIncome = federalTaxableIncome + nebraskaAdjustments;
// Define tax brackets and rates (based on 2023, illustrative – actual rates may vary)
// These are marginal rates applied to income within each bracket.
// For simplicity and common usage, we'll use a simplified calculation that applies
// the highest bracket rate to the total income, and then subtract pre-calculated
// amounts for lower brackets, or directly apply marginal rates.
// Let's use a marginal rate approach for accuracy.
var taxBeforeCredits = 0;
var rate1 = 0.00; // 0%
var rate2 = 0.0246; // 2.46%
var rate3 = 0.0468; // 4.68%
var rate4 = 0.0544; // 5.44%
var rate5 = 0.0664; // 6.64%
var bracket1_end = 2999;
var bracket2_end = 14999;
var bracket3_end = 29999;
var bracket4_end = 39999;
if (nebraskaTaxableIncome <= bracket1_end) {
taxBeforeCredits = nebraskaTaxableIncome * rate1;
} else if (nebraskaTaxableIncome <= bracket2_end) {
taxBeforeCredits = (bracket1_end * rate1) + (nebraskaTaxableIncome – bracket1_end) * rate2;
} else if (nebraskaTaxableIncome <= bracket3_end) {
taxBeforeCredits = (bracket1_end * rate1) + (bracket2_end – bracket1_end) * rate2 + (nebraskaTaxableIncome – bracket2_end) * rate3;
} else if (nebraskaTaxableIncome <= bracket4_end) {
taxBeforeCredits = (bracket1_end * rate1) + (bracket2_end – bracket1_end) * rate2 + (bracket3_end – bracket2_end) * rate3 + (nebraskaTaxableIncome – bracket3_end) * rate4;
} else {
taxBeforeCredits = (bracket1_end * rate1) + (bracket2_end – bracket1_end) * rate2 + (bracket3_end – bracket2_end) * rate3 + (bracket4_end – bracket3_end) * rate4 + (nebraskaTaxableIncome – bracket4_end) * rate5;
}
// Calculate Total Credits
var totalCredits = personalExemptionCreditInput;
var totalDependentCredit = dependentCreditInput * numDependents;
totalCredits += totalDependentCredit;
// Calculate Net Tax
var finalTax = taxBeforeCredits – totalCredits;
// Ensure tax is not negative
if (finalTax < 0) {
finalTax = 0;
}
// Display the result
taxAmountDisplay.textContent = "$" + finalTax.toFixed(2);
}