Nebraska does tax Retirement Benefits unless you received Tier I or Tier II benefits, Railroad Retirement sick pay, disability, or unemployment benefits that are included in the federal adjusted gross income.
Note: You must do a computation to determine the Tier I amount if you received both Forms SSA-1099 for Social Security Benefits AND Form RRB-1099 for Railroad Retirement Board Tier I payments.
Where do I enter?
- State Section
- Edit State return
- Begin on Subtractions from Income
- Subtraction for Benefits Paid by RRB
See also Is my military pension/retirement income taxable to Nebraska?