Nebraska § 77-2733.01 Partial-year resident; determination of income

Nebraska Statutes

§ 77-2733.01 — Partial-year resident; determination of income

Nebraska § 77-2733.01

Ch. 77Revenue and Taxation

This text of Nebraska § 77-2733.01 (Partial-year resident; determination of income) is published on Counsel Stack Legal Research, covering Nebraska primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Neb. Rev. Stat. § 77-2733.01 (2026).

Text

The income of a partial-year resident individual derived from sources within this state shall be the sum of the following:

(1)All of the income, gain, loss, and deduction which is derived from or connected with sources within this state for a nonresident individual under section 77-2733 ; and

(2)Any income from intangible personal property, including, but not limited to, annuities, dividends, interest, and gains from the disposition of intangible personal property and any income from a partnership, limited liability company, estate, trust, or electing subchapter S corporation, that is realized while a resident of this state and that is not taxed by another state.

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The income of a partial-year resident individual derived from sources within this state shall be the sum of the following:
(1) All of the income, gain, loss, and deduction which is derived from or connected with sources within this state for a nonresident individual under section 77-2733 ; and
(2) Any income from intangible personal property, including, but not limited to, annuities, dividends, interest, and gains from the disposition of intangible personal property and any income from a partnership, limited liability company, estate, trust, or electing subchapter S corporation, that is realized while a resident of this state and that is not taxed by another state.