To qualify for NebFile, you MUST:
- Have a valid email address where a password can be emailed.
- Be a full-year Nebraska resident during ALL of 2016.
To qualify for NebFile, you MUST NOT:
- Have any income or withholding from another state (including wages, gambling winnings, or interest income);
- Be claiming a refund for a deceased taxpayer who is not your spouse; or
- Claim any of the following credits or adjustments:
- Community Development Assistance Act Credit, line 22, Form 1040N. This credit is for contributions to approved projects of community betterment organizations recognized by the Nebraska Department of Economic Development. To claim this credit, you must use Form CDN and Form 1099NTC.
- Form 3800N Credit, line 23, Form 1040N. This is the nonrefundable credit for qualified businesses that expand their economic investment or employment base in Nebraska.
- Financial Institution Tax Credit, line 25, Form 1040N. This is the credit available to certain shareholders in banks. The bank should provide you with a Form NFC to claim the credit.
- Form 3800N Credit, line 30, form 1040N. This is the refundable credit for qualified businesses that expand their economic investment or employment base in Nebraska.
- Beginning Farmer Credit, line 32, Form 1040N.
- Angel Investment Tax Credit, line 34, Form 1040N. To claim this credit, your investment must be certified by the Nebraska Department of Economic Development.
- Special Capital Gains/Extraordinary Dividends Deduction, line 16, Nebraska Schedule I. This credit is claimed by residents who received capital stock of a qualified corporation because of employment or while employed by the corporation. To claim this credit, you must complete Form 4797N.
- Nebraska Enable Plan contributions, Schedule I, line 20; or Recapture Schedule I, line 7.