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.
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How does an estate or trust recompute the 2007 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1041N?
Revenue Ruling 23-07-2 directs that the federal credit for prior year minimum tax on an estate's or trust's 2007 return (Federal Form 8801) must be recalculated for Nebraska to determine the Nebraska …
How does an estate or trust recompute the 2007 federal alternative minimum tax to figure the Nebraska minimum tax on Form 1041N?
Revenue Ruling 23-07-1 directs that the alternative minimum tax (AMT) figured on an estate's or trust's 2007 U.S. Fiduciary Income Tax Return (Federal Form 1041, Schedule I) must be recalculated for N…
How do you recompute the 2007 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-07-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2007 federal return (Federal Form 8801) must be recalculated for Nebraska to determine the Neb…
How do you recompute the 2007 federal alternative minimum tax to figure the Nebraska minimum tax on the Form 1040N?
Revenue Ruling 22-07-1 directs that the alternative minimum tax (AMT) figured on a taxpayer's 2007 federal return (Form 6251, or the AMT worksheet in the Form 1040A instructions) must be recalculated …
How does an estate or trust recompute the 2006 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1041N?
Revenue Ruling 23-06-2 directs that the federal credit for prior year minimum tax on an estate's or trust's 2006 return (Federal Form 8801) must be recalculated for Nebraska to determine the Nebraska …
How does an estate or trust recompute the 2006 federal alternative minimum tax to figure the Nebraska minimum tax on Form 1041N?
Revenue Ruling 23-06-1 directs that the alternative minimum tax (AMT) figured on an estate's or trust's 2006 U.S. Fiduciary Income Tax Return (Federal Form 1041, Schedule I) must be recalculated for N…
How do you recompute the 2006 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-06-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2006 federal return (Federal Form 8801) must be recalculated for Nebraska to determine the Neb…
How do you recompute the 2006 federal alternative minimum tax to figure the Nebraska minimum tax on the Form 1040N?
Revenue Ruling 22-06-1 directs that the alternative minimum tax (AMT) figured on a taxpayer's 2006 federal return (Form 6251, or the AMT worksheet in the Form 1040A instructions) must be recalculated …
How do you recompute the 2005 federal credit for prior year minimum tax to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-05-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2005 federal return (Federal Form 8801) must be recalculated for Nebraska to determine the Neb…
Does the alternative minimum tax on your 2005 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-05-1 directs that the 2005 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
How is the 2004 federal credit for prior year minimum tax (Form 8801) recomputed for an estate or trust to figure the Nebraska credit, and where does it go on Form 1041N?
Revenue Ruling 23-04-2 directs that an estate's or trust's 2004 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska fiduciary income tax purposes to det…
Does the alternative minimum tax on a 2004 federal fiduciary return (Form 1041, Schedule I) have to be recomputed to figure the Nebraska minimum tax, and which Form 1041N lines change?
Yes. Revenue Ruling 23-04-1 directs that the 2004 federal alternative minimum tax for estates and trusts -- from Federal Form 1041, Schedule I -- be recalculated for Nebraska fiduciary income tax purp…
How do you recompute the 2004 federal credit for prior year minimum tax (Form 8801) to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-04-3 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2004 federal return (Federal Form 8801) be recalculated for Nebraska individual income tax pur…
Does the alternative minimum tax on your 2004 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-04-2 directs that the 2004 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
How is the 2003 federal credit for prior year minimum tax (Form 8801) recomputed for an estate or trust to figure the Nebraska credit, and where does it go on Form 1041N?
Revenue Ruling 23-03-2 directs that an estate's or trust's 2003 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska fiduciary income tax purposes to det…
Does the alternative minimum tax on a 2003 federal fiduciary return (Form 1041, Schedule I) have to be recomputed to figure the Nebraska minimum tax, and which Form 1041N lines change?
Yes. Revenue Ruling 23-03-1 directs that the 2003 federal alternative minimum tax for estates and trusts -- from Federal Form 1041, Schedule I -- be recalculated for Nebraska fiduciary income tax purp…
How do you recompute the 2003 federal credit for prior year minimum tax (Form 8801) to figure the Nebraska minimum tax credit on Form 1040N?
Revenue Ruling 22-03-2 directs that the federal credit for prior year minimum tax figured on a taxpayer's 2003 federal return (Federal Form 8801) be recalculated for Nebraska individual income tax pur…
Does the alternative minimum tax on your 2003 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-03-1 directs that the 2003 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
How is the 2002 federal credit for prior year minimum tax (Form 8801) recomputed for an estate or trust to figure the Nebraska credit, and where does it go on Form 1041N?
Revenue Ruling 23-02-3 directs that an estate's or trust's 2002 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska fiduciary income tax purposes to det…
Does the alternative minimum tax on a 2002 federal fiduciary return (Form 1041, Schedule I) have to be recomputed to figure the Nebraska minimum tax, and which Form 1041N lines change?
Yes. Revenue Ruling 23-02-2 directs that the 2002 federal alternative minimum tax for estates and trusts -- from Federal Form 1041, Schedule I -- be recalculated for Nebraska fiduciary income tax purp…
How is the 2002 federal credit for prior year minimum tax (Form 8801) recomputed for an individual to figure the Nebraska credit, and where does it go on Form 1040N?
Revenue Ruling 22-02-3 directs that an individual's 2002 federal credit for prior year minimum tax -- from Federal Form 8801 -- be recalculated for Nebraska individual income tax purposes to determine…
Does the alternative minimum tax on your 2002 federal individual return have to be recomputed to figure the Nebraska minimum tax, and which Form 1040N lines change?
Yes. Revenue Ruling 22-02-2 directs that the 2002 federal alternative minimum tax -- from Federal Form 6251 or the Form 1040A Alternative Minimum Tax Worksheet -- be recalculated for Nebraska individu…
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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.