Nebraska state income tax — ITIN filer guide

Nebraska uses a graduated income tax from 2.46% to 4.55% (tax year 2026), administered by the Nebraska Department of Revenue. This guide covers who must file, how filing with an ITIN works, whether the state EITC applies to you, and when refunds arrive.

GRADUATED: 2.46% – 4.55% · 3 brackets

  • State return form: Form 1040N (Nebraska Individual Income Tax Return)
  • Deadline (tax year 2026): April 15, 2027
  • Who must file: Generally must file Form 1040N if you were required to file a federal return as a Nebraska resident; no separate dollar threshold captured this session.
  • State sales tax: 5.5%
  • Special regime: Social Security benefits fully exempt from NE income tax (since TY2025, LB 754).
  • Scheduled change: LB 754 (2023) phase-down: top rate 5.84% (2024) -> 5.20% (2025) -> 4.55% (2026) -> 3.99% (2027).

Nebraska refund timing

  • E-filed returns: Nebraska DOR: allow 30 days to receive your refund if you filed electronically.
  • Paper returns: Nebraska DOR: allow 3 months if you mailed your return.
  • Check your Nebraska refund status

State tax agency

  • Nebraska Department of Revenue — revenue.nebraska.gov
  • Phone: (402) 471-5729 / (800) 742-7474
  • Free filing option: NebFile for Individuals — DOR's free e-file system, available to most Nebraska resident filers.

Facts verified 2026-06-11 against official state sources (primary source). Figures refresh with every dataset review.

Filing with an ITIN

Your ITIN is fully accepted on the Nebraska state return — states accept the IRS-issued taxpayer number, the same one you use federally. The flow is always the same:

  1. Complete your federal return first (Form 1040 + ITIN)
  2. Transfer your federal figures to Form 1040N (Nebraska Individual Income Tax Return)
  3. Apply state-specific deductions and credits
  4. E-file — NebFile for Individuals — DOR’s free e-file system, available to most Nebraska resident filers.
  5. Or visit a VITA site for free in-person preparation

Nebraska state EITC — do ITIN filers qualify?

The federal EITC requires valid SSNs for you, your spouse, and qualifying children — ITIN filers can never claim it. What varies is the STATE credit:

Nebraska Earned Income Credit — 10% of the federal EITC (refundable)

✗ SSN required (not available to ITIN filers)

Calculated as 10% of the federal EITC actually claimed (Form 1040N; paper filers must attach federal return pages 1-2); federal EITC's SSN requirement excludes ITIN-only filers. Nonresidents cannot claim it.

See how all 52 jurisdictions compare on the state tax hub and which tax credits ITIN filers can claim.

Last verified: 2026-06-11. Primary source: Nebraska Department of Revenue.

General procedural information for educational purposes. Not legal or tax advice. State tax rates change frequently — verify current figures with the state agency before filing. For case-specific guidance, consult a tax professional, enrolled agent, or CPA.