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

162 words·~1 min read·/ne/chapter-77/77-2761

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.