{"data":{"id":"us-ne/neb.-rev.-stat.-77-2761","jurisdiction":"us-ne","citation":"Neb. Rev. Stat. § 77-2761","heading":"Income tax; return; required by whom.","body":"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:\n(1) Every resident individual who is required to file a federal income tax return for the taxable year;\n(2) Every nonresident individual who has income from Nebraska sources;\n(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;\n(4) Every nonresident estate or trust which has taxable income from Nebraska sources;\n(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;\n(6) Every limited liability company having income derived from Nebraska sources; and\n(7) Every partnership having income derived from Nebraska sources.","path":["Chapter 77 - REVENUE AND TAXATION"],"source_url":"https://nebraskalegislature.gov/laws/statutes.php?statute=77-2761","current_through":"Laws 2026","vintage":"","retrieved_at":"2026-09-17T21:01:11Z","sha256":"fc008f0f66d47a77e7864cdb3da25c3fc4789871ad8042c9514112353c573702","source_id":"us-ne","stale":false,"prev":"us-ne/neb.-rev.-stat.-77-2760","next":"us-ne/neb.-rev.-stat.-77-2762"},"notice":"GroundRules: Original legal text. Not legal advice."}