CONVERSION CHART FOR NEBRASKA

SCHEDULE II LINES 61 & 63

TAX YEAR 2007

Last Updated 02/05/2008

SCHEDULE II CONVERSION CHART SPECIAL INSTRUCTIONS

If the Line 61 instruction says to use the other state's total W-2 wages, use only the other state's wages of the spouse filing the separate return.  DO NOT USE THE WAGES OF BOTH SPOUSES.

If the filing status on the Nebraska return is married filing separate, but a joint return is filed in the other state, the credit must be prorated. If the other state’s return separates the income of both spouses, use the income and tax paid to the other state reported by the spouse who is filing the resident return with Nebraska.

If line 61 excludes non-Nebraska S Corporation income or Limited Liability Company income from non-Nebraska sources, lines 61 and 63  should be less than that indicated using the conversion chart.  If Line 61 includes a non-Nebraska S Corporation loss from line 48, line 61 should be more than that indicated using the conversion chart. 

DUAL STATE RESIDENTS (SCHEDULE II - SPECIAL CALCULATION)

When a taxpayer is a dual state resident whose total income is reported to both states and is claiming credit for tax paid to those states, calculate the credit by using the following formula:

Take the lower tax liability of the two returns and multiply by the ratio of the Nebraska liability, divided by the combined state liabilities on the two returns.           

For both returns, the liability referenced in the above formula is the liability after nonrefundable credits, with the exception of the credit claimed for payment of tax to the other state representing the dual state residency.

On fiduciary returns, the tax liability for each separate state is computed on only the portion of the trust's income which is subject to tax in BOTH states. First determine the tax liability for each of the resident returns in order to determine which state has the lower liability.  The tax amount is computed on the portion of the trust's income which is subject to tax in both states. If there are any modifications to the other state’s income which are not the same modifications taken on the Nebraska return, (such as an addition for a state income tax refund, etc.), the modification must not be included when determining the portion of the trust's income that is taxed in both states. In most situations, the liability for each state that is used in the formula should be the tax liability after all non-refundable credits except for the credit for tax paid to the other state. 

STATE                FORM #

NEBRASKA LINE 61

NEBRASKA LINE 63

Alabama      40NR

Page 1, line 13, column C

Page 1, line 20.

Alabama      40

Total of Alabama Form(s)

W-2 income.            

 

Divide the total  Alabama Form W-2 income by Alabama page 1, line 10  to get a %.  Multiply the % by Alabama line 19a.

Arizona       140NR

Page 2, line, 15 less lines D26 through D30.

Page 1, line 32.

Arizona       140PY

Page 2, line 19 less lines D31 through D35.

Page 1, line 33.

Arizona       140

This form should only be used by Arizona residents.

Total of Arizona Form(s) W-2 income.

 

Divide the total  Arizona Form W-2 income by Arizona page 1, line 16  to get a %.  Multiply the % by Arizona line 30.

Arizona       140A

This form should only be used by Arizona residents.

Total of Arizona Form(s)   W-2  income

 

Divide the total  Arizona Form W-2 income by Arizona page 1, line 18  to get a %.  Multiply the % by Arizona line 29.

Arkansas     AR1000NR

Page 1, line 27, column C.

Page 2, line 44D.

Arkansas      AR1000

This form should only be used by Arkansas residents

Total of Arkansas Form(s) W-2 income.

 

Divide the total Arkansas Form W-2 income by Arkansas Page 1, line 27, columns A and B, to get a %.  Multiply the % by Arkansas page 2, line 44.

California    540NR

Page 1, line 21

or

 SCH CA (540NR) Part IV, line 45.

Page 2, line 42, minus line 40.

California      540 2EZ

Total of California Form(s) W-2 income.

 

Divide the total California Form W-2 income by line 16 to get a %.  Multiply the % by line 21.

California   540

Total of California Form(s) W-2 income.

 

Divide the total California Form W-2 income by California side 1, line 17 to get a %.  Multiply the % by California side 1 [line 34, minus line 32].

California    540A

Total of California Form(s) W-2 income.

 

Divide the total California Form W-2 income by California Side 1, line 17 to get a %.  Multiply the % by California Side 1 [line 34, minus line 32].

Colorado     104

Form 104PN, Page 2 line 25,  Colorado Information.   

 Page 1, line 24.

Connecticut

                  CT-1040NR/PY          

Schedule CT-SI, line 30.

OR

Page 1, line 6.

Page 1, line 16.

Delaware     200-02 NR

Page 2, line 30A, column 2.

Page 1, line 47.

District  of       D-40

Columbia

Total of D.C. Form(s) W-2 income.

Divide the total D.C. Form W-2 income by line 15 to get a %.  Multiply the % by line 27.

Georgia       500

Page 7, Sch 3, line 8, column C.

Page 2, line 18.

Hawaii         N-15

Page 3, line 36, column B.

Page 3, line 46.

Hawaii         N-13

Total of Hawaii Form(s) W-2 income.

Divide the total Hawaii Form W-2 income by Hawaii page 1, line 11 to get a %.  Multiply the % by Hawaii page 2 line 20.

Hawaii         N-11

Total of Hawaii Form(s) W-2 income

 

Divide the total Hawaii Form W-2 income by Hawaii page 2,  line 20  to get a %.  Multiply the % by Hawaii page 3 line 29.

Idaho            40

 Total of Idaho Form(s) W-2 income.

  Divide the total Idaho Form W-2 income by Idaho line 13 to get a %.  Multiply the % by Idaho page 2 line 30.

Idaho           43

Page 2, line 34, column B.

Page 2, line 51.

Idaho           40EZ

Form not available.  Not reviewed.

   

Illinois         IL-1040

Sch NR line 50.

OR

If Schedule NR is not attached and one of the boxes on IL-1040 line 14 is checked, use the amount indicated in the blank following the boxes.

Sch NR line 56 minus IL-1040 line 19.

OR

If  Schedule NR is not attached and you are using the amount on line 14, use line 16 minus 19.

Indiana        IT-40 PNR

Page 1, line 1.

                                     OR

 Sch A, Section 3, line 42B.

Line 12 plus line 13 (minus  Schedule E , lines 1 & 5 if there is any entry onPage 1, line 26).

Indiana        IT-40

Total of Indiana Form(s) W-2 income.

Divide the total Indiana Form W-2 income by Indiana page 1, line 9 to get a %.  Multiply the % by Indiana line 16 plus line 17 (minus Schedule 2, lines 1 & 5 if there is any entry on Page 1, line 30).

 Iowa            IA 1040

Sch IA 126, Iowa source income, column A plus column B,  line 26 .

**If Sch IA 126 is not attached, check Form IA 1040 line 51.  If line 51 is zero, use the income reported on Form IA 1040 line 26, page 1.  (When line 51 is zero, this indicates that all the income is Iowa source income.)  If an amount other than zero is reported on line 51, Form IA 126 must be attached. 

Page 2, step 8,  line 57 , minus line 62.

Iowa             IA 1040A

Form not available.  Not reviewed.

   

Kansas         K-40

Schedule S, Part B, line B21.

 Line 17.

Kentucky     740-NP

Page 1, line 9.

                           OR

Page 4, line 34, column B.

Page 1, line 26.

Kentucky     740

Total of Kentucky Form(s) W-2 income.

 

Divide the total Kentucky  Form W-2 income by Kentucky line 9, columns A & B  to get a %.  Multiply the % by Kentucky line 26.

Louisiana     IT-540B

Page 1, line 8.

Page 2, line 17A.

Maine         1040ME

                    LONG

Page 1, line 16 less schedule NR, line 6.

Page 1, line 26.

Maryland     505

Page 1, line 25.

Page 2, line 38.  (If line 46 is completed, stand up for coordinator).

Maryland    502

Total Maryland Form(s) W-2 income.

 

 Divide the total Maryland Form W-2 income by Maryland page 1, line 18 to get a %.  Multiply the % by Maryland page 2, line 36.

Maryland    515

Page 1, line 25.

Page 2, line 45.

Massachusetts 1-NR/PY

Page 2, line 12 plus line 14c.

Page 3, line 36.

Michigan     MI-1040

Sch NR, line 14, column B.

MI 1040 Page 2, line 20.

City of Detroit  D-1040 (NR)

 Line 5

 Line 10

Minnesota    M1

Sch M1NR, line 22.

If Sch M1NR is not attached, use M1 Page 1, line 14a.

M1 Page 2, line 23.

Mississippi   WII N

Page 1, line 18 Column A plus Column B.

Page 1, line 22 minus line 25.

Missouri       MO-1040

MO-NRI, part B, line U, total of “yourself” and “spouse” columns.

                                    Or

Form MO-NRI, part C, line 1, total of the two columns. (yourself and spouse).

OR

When Form MO-NRI is not attached,

check page 2, line 27.  If all the income is from Missouri, the taxpayer is instructed to enter 100% on line 27 and not to complete Form MO-NRI.  When 100% is on line 27Y and/or 27S, use the corresponding amount reported on line 5Y and/or 5S.

 If a percentage other than 100 is on line 27, (and Form MO-NRI is not attached), use the total of Missouri Forms(s) W-2 income.

 

Form MO-1040 Page 2, line 31.

                                   Or

If using Forms W-2, divide the total Missouri Form

W-2 income by Missouri

page 1, line 5 to get a %.  Multiply the % by MO-1040 line 31.

Missouri        MO-1040A

Total of Missouri Form(s) W-2 income.

 

Divide the total Missouri Form W-2 income by MO-1040A  page 1, line 3 to get a %.  Multiply the % by  MO 1040A line 11.

Kansas City, MO

Wage Earner Return Earnings Tax, Form RD-109

 Line 4.

 Line 5

Montana         2

Schedule IV, line 16, columns A plus B.

                                      OR

When Form 2A is not attached, use total of Montana Form(s) W-2 income.

 

Page 2, line 50, columns A plus B minus lines 51 and 52, columns A and B.

OR

If using form(s) W-2, divide the total Montana form W-2 income by Montana page 1, line 37a  to get a %.  Multiply the % by Montana page 2, line 50, columns A plus B minus lines 51 and 52, columns A and B.

New                 NH-1040

Hampshire

Page 1, line 13, columns 5 plus 6.

(The taxes paid on forms BT-Summary and BET-PROP are not based on income so are not allowed on the schedule II.)

Page 1, line 19(b)

New Jersey      NJ-1040NR

Page 1, column B, line 26.

Page 2, line 39.

New Jersey     NJ-1040

Page  2, line 28.

Page 2, Line 40.

New Mexico    PIT-1

Schedule PIT-B, line 12, column 2.

Page 1, line 19.

New York        IT-203

Page 2, line 31, New York State column.

Page 3, line 50 plus line 55.

New York        IT-201

Total of New York Form(s) W-2 income.

 

Divide the total of New York Form W-2 income by New York page 2, line 33  to get a %.  Multiply the % by New York page 3, line 46 plus line 58.

North                D400

Carolina

Page 4, line 49.

Page 2, line 14.

North Dakota    ND-1

Sch. ND-1NR, line 16.

Sch. ND-1NR, line 21.

Ohio                 IT-1040

Page 4, Sch D, line 64 minus line 63.

Page 2, line 12.

Oklahoma        511-NR

Oklahoma Amount column, page 1,  line 23.

Page 2, line 40.

Oklahoma        511  

Total of Oklahoma Form(s) W-2 income.

 

Divide the total Oklahoma Form W-2 income by Oklahoma page 1, line 7 to get a %.  Multiply the % by Oklahoma page 1, line 19.

Oregon             40N

Page 1, line 38s Oregon column.

Page 2, line 58.

Oregon             40P

Page 1, line 38s Oregon column.

Page 2, line 58.

Oregon             40

Total of Oregon Form(s) W-2 income.

 

Divide the total Oregon  Form W-2 income by Oregon line 20 to get a %.  Multiply the % by Oregon page 2, line 41.

Pennsylvania    PA-40

 Page 1, line 11.

 Page 2, line 12minus lines 21, 22, and 23.

Pennsylvania    PA-40 NRC

 Line 6.

 Line 7 minus line 9.

City of Philadelphia Annual Reconciliation of Employee Earnings Tax - 6007

 Line 6.

 Line 10 plus line 11.

City of Philadelphia School Income Tax - 4307

 Line 11.

 Line 12.

Rhode Island    RI-1040NR

Page 5, Sch. III, line 12, column A

                     OR

Page 7, Sch. V, line 13.

Page 1, line 15C.

South                SC1040

Carolina            Sch. NR

Sch. NR, line 32, column B (South Carolina column).

SC1040 Page 1, line 15.

South                SC1040

Carolina

Total of South Carolina Form(s) W-2 income.

 

Divide the total South Carolina Form W-2 income by South Carolina page 1, line 5  to get a %.  Multiply the % by South Carolina page 1, line 15.

Utah                 TC-40

Page 1, line 15, amount in Box a.    (This is from Schedule TC-40C line 32, Column A - Utah).

 Page 2, line 18.

Vermont          IN-111

Form IN-113 (a schedule to Form IN-111)  page 2, line 28.

Form IN-111, page 2,

line 26.

Virginia          763

Page 2, line 58, column B.

Page 1, line 18 minus lines 19e, 19f & Sch. CR, page 5, line 107.

Virginia          760PY

Page 1, line 10, columns A plus B.

Page 1, line 17 minus line18f & Sch. CR, page 5, line 107.

Virginia          760 Web

Line 9.

 Page 2, line 17.

Virginia           760

This form should only be used by Virginia residents.

 

 

West Virginia                      IT-140NR/PY

Form not yet available.  Not reviewed.

   

Wisconsin      1NPR

Page 2, line 32 column B (Wisconsin column).

Page 3, line 58.

Wisconsin      1

This form should only be used by Wisconsin residents.

Total of Wisconsin Form(s) W-2 income.

 

Divide the total Wisconsin Form W-2 income by Wisconsin page 1, line 13 to get a %.  Multiply the % by Wisconsin page 2, line 32.


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