Neb. Rev. Stat. §§ 77-2761

Current with changes through the 2024 First Special Legislative Session

Section 77-2761 - Income tax; return; required by whom

An income tax return with respect to the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall be made by the following:

(1) Every resident individual who is required to file a federal income tax return for the taxable year;

(2) Every nonresident individual who has income from Nebraska sources;

(3) Every resident estate or trust which is required to file a federal income tax return except a simple trust not required to file under subsection (2) of section 77-2717;

(4) Every nonresident estate or trust which has taxable income from Nebraska sources;

(5) Every corporation or any other entity taxed as a corporation under the Internal Revenue Code which is required to file a federal income tax return except the small business corporations not required to file under subsection (7) of section 77-2734.01;

(6) Every limited liability company having income derived from Nebraska sources; and

(7) Every partnership having income derived from Nebraska sources.

Neb. Rev. Stat. §§ 77-2761

Laws 1967, c. 487, § 61, p. 1598; Laws 1987, LB 523, § 25; Laws 1993, LB 121, § 510; Laws 2009, LB 165, § 13; Laws 2019, LB 512, § 22.

Amended by Laws 2019, LB 512,§ 22, eff. 5/31/2019.