Nebraska offers certain special filing status options that may apply based on your residency or personal circumstances. This article explains when to use the Nebraska Special Filing Status options, including Married Filing Separately (MFS) for Nebraska purposes only, Farmer/Rancher, and Active Military.
What Is the Nebraska Special Filing Status?
The Nebraska return includes special filing status selections that may apply to your situation:
- Married Filing Separately (MFS) for Nebraska purposes only
- Farmer/Rancher
- Active Military
You should only select a special filing status if it applies to your Nebraska tax situation.
Married Filing Separately for Nebraska Purposes Only
When Should I Select This Option?
Nebraska generally requires your state filing status to match your federal filing status. However, there is an exception for married taxpayers who filed a federal Married Filing Jointly (MFJ) return when:
- One spouse is a Nebraska resident, and
- The other spouse is a nonresident or part-year resident of Nebraska.
In this situation, you may elect to file either:
- A Nebraska Married Filing Jointly return, or
- Separate Nebraska Married Filing Separately returns.
How Are the Separate Returns Calculated?
If you choose to file Married Filing Separately for Nebraska only:
- Each spouse's Nebraska return must be calculated as though separate federal Married Filing Separately returns had been filed.
- Separate income, deductions, and exemptions must be used for each spouse.
- Federal information must be recalculated on an MFS basis to determine the correct Nebraska amounts.
Dependents and Personal Exemptions
When recalculating the returns, Nebraska uses the federal information prepared on a Married Filing Separately basis to determine personal exemptions and dependent claims. A taxpayer claiming a dependent must have earned more than half of the income used to support the family.
Important Considerations
Certain Nebraska tax benefits may not be available when filing separately in Nebraska after filing jointly for federal purposes. Review your return carefully before choosing this option.
Farmer/Rancher Special Filing Status
When Should I Select Farmer/Rancher?
Select Farmer/Rancher if you qualify as a farmer or rancher for Nebraska tax purposes.
This designation is used by Nebraska and may affect certain tax calculations and estimated tax payment requirements. If your primary source of income is from farming or ranching activities, this option may apply to you.
If you are unsure whether you qualify, refer to the Nebraska Department of Revenue guidance for farmers and ranchers.
Active Military Special Filing Status
When Should I Select Active Military?
Select Active Military if you served on active duty during the tax year.
Nebraska provides special tax provisions for active-duty military servicemembers. The selection helps identify taxpayers whose returns may qualify for military-related Nebraska tax treatment.
Military Residency Considerations
Military taxpayers may have special residency rules that affect how Nebraska taxes their income. In some cases, military servicemembers and their spouses may have filing options based on their state of legal residence, domicile, or duty station.
Program Pathway
- Select State
- Edit Nebraska Return (click the 3 dots)
- Basic Information
Amending a Return to Change Filing Status
Nebraska allows certain taxpayers to amend a previously filed return to change their filing status. Additional requirements may apply when changing from Married Filing Jointly to Married Filing Separately or vice versa, including providing supporting calculations and filing separate returns when required.
If you need to update your Nebraska filing status, revisit the Basic Information section of your Nebraska return and make the appropriate selection before continuing through the return.
Additional Information
For additional information you can reference the Nebraska Individual Income Tax and Amended Return booklet here.