Adjustments as Applied to
Nebraska Income

(Schedule III, line 2, page 18)

(Use your back button to return to the Form 1040N instruction booklet.)


If you filed Federal Form 1040, Schedule 1 you may claim the following adjustments on line 2:

Form 1040
Adjustments
Line Reference
Line Description
Nebraska Adjustments Allowed
Line 23 Educator expenses Only as it relates to educational wages reported on line 1.
Line 24 Certain business expenses of military reservists, performing artists, and fee-basis government officials Only if directly related to Nebraska income reported on line 1.
Line 25 Health savings account  deduction Based on a ratio of Nebraska  AGI to federal AGI after Nebraska adjustments.
Line 26 Moving expenses Only by partial-year residents who moved into Nebraska.
Line 27 Deductible part of self-employment tax Only as it relates to Nebraska source income.
Line 28 Self-employed SEP, SIMPLE, and qualified plans Calculated on a ratio of the payments based on Nebraska wages or self-employment income to the total wages or income for which the payments were made.
Line 29 Self-employed health insurance deduction Calculated on a ratio of the payments based on Nebraska wages or self-employment income to the total wages or income for which the payments were made.
Line 30 Penalty on early withdrawal of savings Only if directly related to Nebraska income reported on line 1.
Line 31a Alimony paid  Based on a ratio of line 1 income to total income of the taxpayer.
Line 32 IRA deduction As a ratio of Nebraska self-employed income and wages to total self-employed income and wages.
Line 33 Student loan interest deduction As a ratio of Nebraska AGI to federal AGI after Nebraska adjustments.