State credits

Nebraska earned income credit

Nebraska adds a refundable tenth of the federal credit on its income tax return.

Nebraska and federal earned income credit calculator

Tax year

Interest, unemployment, pensions

More details: age, children's ages, investment income, state tax

Matters only without a qualifying child

Federal limit $11,950

SSNs valid for work for all?

Everything you enter stays in this browser: nothing is sent or stored. Married filing separately: only if you lived apart from your spouse for the last six months of the year.

Credits for tax year 2025, head of household, 1 qualifying child

$6,461

Federal EITC$4,328
Nebraska Earned Income Credit$433
Child tax credit, lowers your tax$0
Additional child tax credit, refundable$1,700

Plateau: the federal credit is at its maximum; federal maximum $4,328, nothing from $50,434.

$500 of child tax credit is lost: it exceeds your federal tax and the refundable cap.

Rules of the Nebraska credit

The Nebraska Earned Income Credit equals 10% of the federal earned income credit and is refundable. It is entered on Form 1040N and taken from the federal return, so the federal eligibility rules apply unchanged. With one child at the 2025 federal plateau of $4,328, it adds $433; with two children at $7,152, $715; with three or more at $8,046, $805; without a qualifying child, up to $65. Nebraska has been cutting its income tax rates under a 2023 law, and a refundable credit is not affected by those cuts. A part-year resident's credit is prorated. The Nebraska Department of Revenue publishes the individual income tax booklet each year with the line and worksheet. For 2026, the rate is still 10%.

IRS and state rules read by Radif Partners · Editorial policy · Method and sources

The Nebraska credit in one table

Read at the official source on November 1, 2026.
NameNebraska Earned Income Credit
FormForm 1040N, line 43
Administered byNebraska Department of Revenue
Tax year 202510% of the federal credit
Tax year 202610% of the federal credit
Refundablerefundable
ITIN filersnot accepted (same SSN rule as federal)
Worker without a qualifying childfederal age rule, 25 to 64

Where to find it

The Nebraska individual income tax booklet for 2025 gives the line number and the proration rule for part-year residents.

Nebraska credit by income, tax year 2025

State credit only, before any cap at state tax. Single filer without a child, head of household with children, age 30, no other income; the federal credit is added by the calculator above.
Earned incomeNo child1 child2 children3 or more
$5,000$38$171$201$226
$10,000$65$341$401$451
$15,000$31$433$601$676
$20,000$0$433$715$805
$25,000$0$406$680$769
$30,000$0$326$575$664
$40,000$0$166$364$453
$50,000$0$7$153$243
$60,000$0$0$0$32

Questions people ask

What is the largest Nebraska earned income credit for 2025?

For tax year 2025, filed in 2026, the calculator finds at most $433 with one qualifying child, $715 with two and $805 with three or more, and $65 for a worker without a qualifying child. These are the peaks of the curve for a head of household; your amount depends on your earned income and AGI.

Is the Nebraska credit refundable?

Yes. Nebraska Earned Income Credit is refundable: when it is larger than the Nebraska tax you owe, the difference is paid to you, and a household with no Nebraska tax at all receives the full amount. That makes it worth the same to a worker with low income as to one who owes tax. You claim it on Form 1040N, line 43.

Who runs the Nebraska credit and where is it claimed?

Nebraska Department of Revenue administers it, and the claim goes on Form 1040N, line 43, filed with your Nebraska income tax return for the same year. It starts from your federal earned income credit, so the federal return comes first and its figures carry over. Free File, the IRS free filing program, and VITA sites prepare state returns in many states at no charge.

Check next

EITC calculator

Earned income, children, state: the federal EITC, your state credit and the child tax credit, added up for 2025 or 2026.

All state credits

Every state credit side by side: rate for 2025 and 2026, refundable or not, ITIN and age rules, ranked for your household.

How much is the EITC

The maximum by number of children, the amount at typical incomes, and what a state adds on top.

Income limits

Where the credit stops in 2025 and 2026, by children and filing status, and where it starts to fall.

How to claim

File a return, add Schedule EIC, claim the state credit: free routes through IRS Free File and VITA.

IRS and state pages behind this page

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Independent publisher of a calculator that adds the federal earned income credit, the state earned income credits and the child tax credit for one household, from the IRS revenue procedures and the state tax codes

IRS and state figures checked on · Editorial policy · Contact

Federal and state earned income credits 2026, read in the IRS revenue procedures and each state tax code, last checked on