Nonresident Nebraska Income Tax Credit

2008 - 2009 Application
2007 - 2008 Application

The University of Nebraska-Lincoln established the Nonresident Nebraska Income Tax Credit (Credit) in the fall of 1995. The Credit is available to students who are nonresidents for tuition purposes. It provides a tuition credit up to the amount of Nebraska income tax paid by themselves, an individual who claims them as their dependent, or their spouse. The Credit cannot exceed the nonresident portion of tuition.

Application for the Credit is done on an annual basis (i.e. there is only one application for the academic year and following summer). For example, the Credit you are eligible for the 2005-2006 school year (Fall 2005, Spring 2006, and Summer 2006) is based on the tax you paid for the 2004 calendar year. Because the academic year does not correspond with the tax year, the Credit is based on the tax paid for the calendar year prior to the year in which the application begins in. The application must be received by Student Accounts within those terms applicable to be awarded and should be completed as early as possible.