Nebraska State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in Nebraska, with full citations and the original source on every page.
No Nebraska rulings match these filters
Try a different search term or clear the filters.
How is the federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2013 fiduciary (estate or trust) return?
Recompute the federal prior-year minimum tax credit for the estate or trust using Nebraska's adjustments, then apply a 29.6% factor. Revenue Ruling 23-13-2 tells fiduciaries filing a 2013 Nebraska Fid…
How is the federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2013 individual income tax return?
Recompute the federal prior-year minimum tax credit with Nebraska's adjustments, then apply a 29.6% factor. Revenue Ruling 22-13-3 tells 2013 individual filers to recalculate the federal credit for pr…
How is the federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2012 fiduciary (estate or trust) return?
Recompute the federal prior-year minimum tax credit for the estate or trust using Nebraska's adjustments, then apply a 29.6% factor. Revenue Ruling 23-12-2 tells fiduciaries filing a 2012 Nebraska Fid…
How is the federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2012 individual income tax return?
Recompute the federal prior-year minimum tax credit with Nebraska's adjustments, then apply a 29.6% factor. Revenue Ruling 22-12-2 tells 2012 individual filers to recalculate the federal credit for pr…
How is the 2011 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2011 estate or trust (fiduciary) return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 23-11-2 tells 2011 estate and trust (fiduciary) filers to recalculate the federal credit for pri…
How is the 2011 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2011 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-11-2 tells 2011 individual filers to recalculate the federal credit for prior year minimum ta…
How is the 2010 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2010 estate or trust (fiduciary) return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 23-10-2 tells 2010 estate and trust (fiduciary) filers to recalculate the federal credit for pri…
How is the 2010 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2010 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-10-3 tells 2010 individual filers to recalculate the federal credit for prior year minimum ta…
How does an estate or trust recompute the 2009 federal credit for prior year minimum tax to determine the Nebraska minimum tax credit on a 2009 fiduciary income tax return?
Estates and trusts recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 23-09-2 tells 2009 fiduciary filers to recalculate the federal credit for pri…
How is the 2009 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2009 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-09-2 tells 2009 individual filers to recalculate the federal credit for prior year minimum ta…
How does an estate or trust recompute the 2008 federal credit for prior year minimum tax to determine the Nebraska minimum tax credit on a 2008 fiduciary income tax return?
Estates and trusts recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 23-08-2 tells 2008 fiduciary filers to recalculate the federal credit for pri…
How is the 2008 federal credit for prior year minimum tax recomputed to determine the Nebraska minimum tax credit on a 2008 individual income tax return?
Recompute the federal prior-year minimum tax credit for Nebraska, then take 29.6% of it. Revenue Ruling 22-08-2 tells 2008 individual filers to recalculate the federal credit for prior year minimum ta…
How does a Nebraska estate or trust figure its 2001 credit for prior year minimum tax?
Recompute the federal credit for Nebraska. Under Revenue Ruling 23-01-2 (a corrected version), Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the federal credit for prior year min…
How does a Nebraska individual figure the 2001 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 22-01-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recalculate the federal credit for prior year minimum tax (Federal Form 8…
How does a Nebraska estate or trust figure the 2000 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 23-00-2, Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the federal credit for prior year minimum tax (Federal Form…
How does a Nebraska individual figure the 2000 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 22-00-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recalculate the federal credit for prior year minimum tax (Federal Form 8…
How does a Nebraska estate or trust figure the 1999 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 23-99-2, Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the federal credit for prior year minimum tax (Federal Form…
How does a Nebraska individual figure the 1999 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 22-99-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recalculate the federal credit for prior year minimum tax (Federal Form 8…
How does a Nebraska estate or trust figure the 1998 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 23-98-2, Neb. Rev. Stat. §77-2717 requires an estate or trust to recalculate the federal credit for prior year minimum tax (Federal Form…
How does a Nebraska individual figure the 1998 credit for prior year minimum tax on the Nebraska return?
Recompute the federal credit for Nebraska. Under Revenue Ruling 22-98-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recalculate the federal credit for prior year minimum tax (Federal Form 8…
How does a Nebraska estate or trust recompute the 1997 federal credit for prior year minimum tax to claim the Nebraska credit?
Recompute the federal credit on Nebraska terms, then take 29.6% of it. Under Revenue Ruling 23-97-2, Neb. Rev. Stat. §77-2717 requires an estate or trust to recompute the 1997 federal credit for prior…
How does a Nebraska individual recompute the 1997 federal credit for prior year minimum tax to claim the Nebraska credit?
Recompute the federal credit on Nebraska terms, then take 29.6% of it. Under Revenue Ruling 22-97-2, Neb. Rev. Stat. §77-2715(2) requires an individual to recompute the 1997 federal credit for prior y…
Browse Nebraska rulings by topic
These are official tax letter rulings and advisory opinions issued by Nebraska's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.