Use the Nebraska Credits section to claim eligible state tax credits and enter any required certificate numbers or supporting information. If you qualify for one or more Nebraska credits, complete the applicable entries before filing your return.
Program Pathway
Follow these steps in your return:
- State
- Edit Nebraska Return (Click the 3 dots)
- Credits
Credit for Financial Institution Tax
This credit is available to taxpayers who receive a credit for Financial Institution Tax that has been passed through or otherwise reported to them. Enter the credit information as provided on your supporting documentation.
Employer's Credit for Expenses Incurred for TANF (ADC) Recipients
This credit is available to employers who incur eligible expenses related to hiring and employing recipients of Temporary Assistance for Needy Families (TANF), formerly known as Aid to Dependent Children (ADC).
To complete this entry, you will need:
- Employer name
- Employer Nebraska ID number
- Eligible Employee Expenses Information for each qualifying employee
Be sure to complete all required fields in the Eligible Employee Expenses Information section to accurately calculate the credit.
Nebraska Property Tax Incentive Act Credit
This credit provides tax relief for eligible community college property taxes paid on Nebraska real property. For tax years beginning on or after January 1, 2024, Form PTC is only used to claim a credit for community college property taxes paid. School district property tax relief is generally provided directly on property tax statements and is not claimed separately through this credit.
To complete this entry, you will need:
- Parcel owner information
- Parcel ID number for each eligible property
- Property tax year associated with the taxes paid
- Amount of eligible community college property taxes paid
If claiming the credit for multiple parcels, enter each parcel separately.
Stillborn Child Tax Credit
This credit is available to taxpayers who experienced a stillbirth during the tax year and meet Nebraska's eligibility requirements.
To claim this credit, attach a PDF copy of the stillbirth certificate.
Qualified Volunteer Emergency Responders Credit
This credit is available to qualifying volunteer emergency responders, including eligible volunteer firefighters and volunteer emergency medical responders who meet Nebraska's service requirements.
NE Employer Tax Credit for Employing Convicted Felons
This credit is available to employers who hire qualifying individuals with felony convictions.
To claim this credit, enter the certificate number from Form ETC-A.
School Readiness Tax Credit for Providers
This credit is available to child care providers who participate in Nebraska's school readiness and quality improvement programs and have received a tax credit certificate.
To claim this credit, enter the certificate number from Form SR-3604.
Child Care Tax Credit for Contributors
This credit is available to taxpayers who make qualifying contributions supporting child care programs.
To claim this credit, enter:
- Certificate number from Form CCTC-A
- Approved credit amount from Form CCTC-A
Opportunity Scholarships Act Credit for Contributors
This credit is available to taxpayers who make qualifying contributions to scholarship-granting organizations approved under Nebraska's Opportunity Scholarships Act.
Enter the credit information from your supporting documentation.
Creating High Impact Economic Futures (CHIEF) Credit
This credit is available to taxpayers who make qualified contributions to approved community betterment projects and programs.
Enter the credit information from the approved certification documentation.
Family Caregiver Tax Credit Act
This credit is available to eligible family caregivers who incur qualified expenses while caring for an eligible family member.
To claim this credit, enter the certificate number from Form 3165.
Nebraska Pregnancy Help Act Credit for Contributors
This credit is available to taxpayers who make qualifying cash contributions to approved pregnancy help organizations and receive approval for the credit.
Enter the credit information from your supporting documentation.
Child Care Tax Credit for Parent or Legal Guardian
This credit is available to eligible parents or legal guardians who incur qualified child care expenses and receive a tax credit certificate.
To claim this credit, enter the certificate number from Form 7203.
School Readiness Tax Credit for Qualified Staff Member
This credit is available to qualified staff members employed by participating child care providers who have received an approved tax credit certificate.
To claim this credit, enter the certificate number from Form SR-3605.
Reverse Osmosis System Tax Credit
This credit is available to qualifying taxpayers who install an approved reverse osmosis water treatment system and receive a tax credit certificate.
To claim this credit, enter the certificate number from Form 1040N-OS.
Intellectual and Developmental Disabilities Direct Support Professional Tax Credit
This credit is available to qualifying direct support professionals who provide care and services to individuals with intellectual and developmental disabilities and meet Nebraska's employment requirements.
To claim this credit, enter the certificate number from Form 3157-A.
Credit for Taxes Paid to Another State
This credit helps prevent double taxation by allowing Nebraska residents and part-year residents to claim a credit for income taxes paid to another state on income that is also taxed by Nebraska.
If you were a part-year resident of another state, complete this section using information from the other state's tax return.
Additional Information
Review all credit entries for accuracy and ensure any required certificate numbers, credit amounts, and supporting documentation have been entered or attached. Missing information may delay processing of your Nebraska return.
For reference, refer to the Nebraska Individual Income Tax Return booklet here.