Am I required to file a Nebraska Tax Return?

Residents of Nebraska are required to file a Nebraska tax return if they have a federal tax liability or if they have $5,000 or more of net Nebraska adjustments to federal AGI on Schedule I. Nebraska adjustments include non-Nebraska state and local bond interest exempt from federal tax.

Nonresidents and part-year residents of Nebraska are required to file a Nebraska tax return if they have income from or connected to Nebraska sources.