Form 1040ns - Amended Nebraska Individual Income Tax Return

LINES 7 THROUGH 9. Only taxpayers who itemized deductions

LINE 22, COMMUNITY DEVELOPMENT ASSISTANCE ACT

(CDAA) CREDIT. Individuals are allowed a credit for contributions

federally should complete these lines. If federal itemized deductions

made to a community betterment organization approved by the

are limited, see Form 1040N instructions. Enter the amount from

the worksheet on line 7. Nebraska itemized deductions (line 9) are

Department of Economic Development.

calculated by subtracting line 8 from line 7 (the result should not be less

Attach the

Nebraska Community Development Assistance Act Credit

than -0-). If the result on line 9 is less than the amount of the standard

Computation, Form

CDN, to the Form 1040XN if this credit is being

deduction you were entitled to on line 6, then enter the line 6 amount

claimed or amended.

on line 10.

LINE 23, FORM 3800N NONREFUNDABLE CREDIT. If you are

LINE 10. Enter the larger of line 6 or line 9. Note: You can only

correcting the amount of Nebraska Employment and Investment Credit,

itemize deductions on the Nebraska return if you itemize deductions

copies of the original and corrected credit computations (Form 3800N)

on the federal return.

must be attached.

LINE 12. Enter the amount fromAmended Nebraska Individual Income

LINE 24, NEBRASKA CHILD/DEPENDENT CARE CREDIT.

Tax Return, Form 1040XN, line 47, Schedule I.

Nebraska residents with AGI of more than $29,000 are allowed a

LINE 13. Enter amount from Form 1040XN, line 57, Schedule I.

nonrefundable credit equal to 25 percent of the allowable federal credit.

Complete Schedule I to change the state income tax refund, even if

Full-year residents should enter the credit on line 24, and partial-year

Schedule I was not filed with your original return.

residents should include the credit on line 68, Schedule III. If correcting

LINE 15. Use the

NebraskaTaxTable

and

Additional Tax Rate Schedule

this credit, the change must be explained in detail on Nebraska

to determine the Nebraska income tax. Nonresidents and partial-year

Explanation of Changes.

residents must complete Schedule III.

LINE 25, NEBRASKA ENDOWMENT CREDIT. Attach supporting

LINE 16. NEBRASKA MINIMUM OR OTHER TAX. This is the

documentation if this credit is changed.

sum of (1) federal alternative minimum tax, (2) federal tax on

LINE 26, CREDIT FOR FINANCIAL INSTITUTION TAX. Attach

lump‑sum distributions of qualified retirement plans, and (3) federal

tax on early distributions of qualified retirement plans; multiplied

supporting documentation if this credit is changed.

by 29.6 percent.

LINE 28, NEBRASKA TAX AFTER NONREFUNDABLE

CREDITS. If the result is more than your federal tax liability before

NEBRASKA MINIMUM OR OTHER TAX WORKSHEET

credits, and your adjustments increasing income (Schedule I, line 47)

1 . Alternative minimum tax, amount on Federal

are less than $5,000, see the Form 1040N instructions.

Form 6251 recalculated for Nebraska in

LINE 29, NEBRASKA INCOME TAX WITHHELD. If you are

accordance with Neb . Rev . Rul . 22-09-1 . . . . . . . . . . .

$ __________

correcting the amount of income tax withheld and claimed on line 29,

2 . Tax on lump-sum distributions (enter federal

you must attach a Nebraska copy of any additional or corrected Wage

tax amount from Federal Form 4972) . . . . . . . . . . . . . . .

__________

and Tax Statements, Federal Forms W-2.

3 . Tax on early distributions from an IRA or

qualified retirement plan (enter federal tax

Nonresidents must include the credit for Nebraska income tax paid on

amount) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

__________

their behalf by a partnership, S corporation, limited liability company,

4 . SUBTOTAL (add lines 1 through 3) ...............

__________

estate, or trust on line 29, as reported on

Form

14N.

5. TOTAL (line 4 multiplied by .296) . . . . . . . . . . . . . . . . . . . . .

$ __________

LINE 30, ESTIMATED TAX PAYMENTS. Enter the total Nebraska

ENTER THIS TOTAL ON LINE 16, FORM 1040XN.

estimated income tax paid for tax year 2009. Include the overpayment

Nonresidents and partial-year residents: enter this result

from your previous year filing that was applied to your 2009 estimated

on line 72, Nebraska Schedule III.

tax credit. If the amount on line 30, column C, is greater than the amount

on line 30, column A, you must attach copies of all of your payments

Use the following worksheet to calculate the amount of Nebraska

(canceled checks or money orders) of Nebraska estimated income tax

minimum or other tax, line 16.

for tax year 2009.

Attach a copy of your Federal Form 4972,

Form 5329 (Form 1040 if 5329 is not required),

LINE 31, FORM 3800N REFUNDABLE CREDIT. If you are

or Form 6251 recalculated for Nebraska if you are

correcting the amount of Nebraska Employment and Investment Credit,

amending the tax previously reported.

you must attach copies of the original and corrected credit computations

LINE 17. Total Nebraska income tax is the sum of lines 15 and 16. If

(Form 3800N).

line 17 is changed, and you had previously claimed a credit for tax paid to

LINE 32, NEBRASKA CHILD/DEPENDENT CARE

another state, enter the revised tax amount on line 58 of Form 1040XN,

REFUNDABLE CREDIT (if AGI is $29,000 or less). See the

Schedule II, and complete the rest of the schedule.

Form 1040N instructions for information on this credit. (Attach

LINE 19. Nebraska resident individuals are allowed a personal

documentation if this credit is changed).

exemption credit for each federal personal exemption. The amount is

LINE 33, BEGINNING FARMER CREDIT. You must attach

$118 for 2009.

documentation if this credit is changed.

Nonresidents and partial-year residents must claim the personal

LINE 34, NEBRASKA EARNED INCOME CREDIT. Complete line

exemption credit on line 69, Schedule III.

34 and attach documentation of any change in this credit. Include pages

LINE 20, CREDIT FOR TAX PAID TO ANOTHER STATE. If line

1 and 2 of your federal return.

17 is changed, complete Schedule II of Form 1040XN to determine

LINE 35, AMOUNT PAID. Enter the amount of tax paid with the

the amount to enter on line 20, column C. If the other state’s return is

original return, plus any tax payments for the same taxable year made

amended or changed by the other state, file Form 1040XN including

after your original return was filed. Do not include the portion of a

Schedule II to report the change. Explain any change in detail on

payment which was for interest or penalty.

Nebraska Explanation of Changes. Attach a copy of the other state’s

corrected return.

LINE 37, OVERPAYMENTS ALLOWED. Enter the amount of

overpayment allowed on your original return, previous amended

See Schedule II instructions on page 4 for additional information.

returns, or as later corrected by the Department. This includes both

LINE 21, CREDIT FOR THE ELDERLY OR THE DISABLED.

amounts refunded and amounts applied to the succeeding year’s

Nebraska residents are allowed a nonrefundable credit equal to 100

estimated tax. Do not include interest received on any refund.

percent of the allowable federal credit. Full-year residents should enter

LINE 39. PENALTY FOR UNDERPAYMENT OF ESTIMATED

the credit on line 21, and partial-year residents should include the credit

TAX. Enter any change in this penalty due to a change in tax liability

on line 68, Schedule III. If you are correcting this credit, the change

must be explained in detail on Nebraska Explanation of Changes.Attach

or other change. A penalty for underpayment of estimated tax calculated

on Form 2210N and reported on an original return cannot be changed

a copy of the corrected Federal Schedule R.

Form 1040ns - Amended Nebraska Individual Income Tax Return - 2009 Page 2

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