[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-7052":3},{"rec_id":4,"title":5,"text":6},"7052","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.\r\n\u003Cbr>\u003Cbr>\r\nNonresidents and part-year residents of Nebraska are required to file a Nebraska tax return if they have income from or connected to Nebraska sources.",1777391570184]