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It requires recalculating the federal AMT using adjustments under Neb. Rev. Stat. §§ 77-2715 and 77-2716, including treatment of interest or dividends from U.S. versus non-Nebraska source obligations and exclusion of certain S corporation or LLC items. It provides line-by-line recalculation guidance for Form 6251 and the Form 1040A AMT worksheet and requires attaching the recomputed federal worksheets.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":41,"@type":70,"position":76},"https://docshare.wps.com/template/letters/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/revenue-ruling-22-11-1-amt-tax-recalculation-for-nebraska-2011-individual-income-tax/303431/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/revenue-ruling-22-11-1-amt-tax-recalculation-for-nebraska-2011-individual-income-tax/303431.png","ImageObject",442,249,{"name":88,"@type":89},"Rizky","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-25","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the main requirement for computing Nebraska AMT under this ruling for 2011?","Question",{"text":108,"@type":109},"The federal AMT must be recomputed using the Nebraska adjustments required by Neb. Rev. Stat. § 77-2715, and the recalculation must reflect Nebraska treatment of items used in determining federal taxable income.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How do Neb. Rev. Stat. § 77-2716 adjustments affect the AMT computation?",{"text":113,"@type":109},"They require excluding interest or dividends from U.S. obligations and including interest or dividends from non-Nebraska source state or local obligations, and they also require excluding certain non-Nebraska S corporation or LLC income from Nebraska taxable income.",{"name":115,"@type":106,"acceptedAnswer":116},"What documentation must be attached when filing the Nebraska return?",{"text":117,"@type":109},"A copy of the recomputed Federal Form 6251 or the recomputed Federal Form 1040A Alternative Minimum Tax Worksheet must be attached to Nebraska Form 1040N when filed.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},303431,1790350055,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":40,"category_name":41,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":73,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},962085564807,"https://ap-avatar.wpscdn.com/davatar_6f874abed73319feea01a86fa6f0fab8","Revenue Ruling 22-11-1 individual income Tax  \nJanuary 17, 2012  \nCOMPUTATION OF 2011 ALTERNATIVE MINIMUM TAX TO DETERMINE  \nNEBRASKA MINIMUM TAX FOR THE 2011 NEBRASKA RETURN  \nISSUE.  \nHow should the alternative minimum (AMT) tax computed for a taxpayer’s 2011 U.S. Individual Income Tax Return, Federal Form 1040 or 1040A, be recalculated to compute the Nebraska AMT?  \nCONCLUSION.  \nThe federal AMT must be recomputed using the adjustments required by Neb. Rev. Stat. § 77-2715. This will facilitate the computation for items which are reflected differently in the determination of federal taxable income for Nebraska purposes. This applies to any federal schedules or other forms, the results of which are used in calculating the federal AMT.  \nANALYSIS.  \nAmong the adjustments provided by Neb. Rev. Stat. § 77-2716 are the exclusion from federal adjusted gross income of interest or dividends from U.S. obligations as set forth in Individual Income Tax Reg-22-002.05A and the inclusion of interest or dividends from non-Nebraska source state or local obligations. Neb. Rev. Stat. § 77-2716 also provides for the exclusion from Nebraska taxable income of any non-Nebraska income from an S corporation or limited liability company (LLC). Therefore, any associated preference item derived from the S corporation or LLC included in the AMT calculations should be excluded to the same extent in the Nebraska computation.  \nThe specific line entries and the required adjustments in recalculating the minimum tax for the 2011 Nebraska Individual Income Tax Return, Form 1040N, are provided below. Recalculate all total or computational lines to reflect adjustments made pursuant to this ruling. All other entries must be the same as for the federal minimum tax computation.  \n2011 Federal Form 6251 (Alternative Minimum Tax-Individuals):  \n• Line 1. If you itemized deductions, enter the amount from line 14, Nebraska Form 1040N, and go to line 2, Form 6251. Otherwise, enter line 5, plus line 12, minus line 13 from Nebraska Form 1040N, and skip to line 8, Form 6251.  \n• Line 3. Enter the Federal Form 6251, line 3 amount, less the amount from line 8, Form 1040N.  \n• Line 7. Enter-0- .  \n• Line 10. Enter any Nebraska net operating loss deduction included on line 58, Schedule I, Form 1040N.  \n• Line 11. Enter the alternative tax net operating loss deduction as adjusted for Nebraska purposes.  \n• Line 12. Enter only the tax-exempt interest from Nebraska private activity bonds issued after August 7, 1986.  \nNebraska Department of Revenue, PO Box 94818, Lincoln, Nebraska 68509-4818  \nRevenue Ruling 22-11-1 January 17, 2012 Page 2 of 2  \n• Line 31. If Part III of Form 6251 was used to make the line 31 entry, exclude any capital gainsin the calculation that were excluded on line 55 of Nebraska Schedule I.  \n• Line 32. Enter-0- .  \n• Line 34. Compute the regular federal income tax before credits on the Nebraska Tax Table Income, line 14, Form 1040N. The same federal tax method used to complete line 44, Federal Form 1040, must be used. Enter the computed amount without subtracting any foreign tax credit.  \n2011 Federal Form 1040A, Alternative Minimum Tax Worksheet:  \n• Line 1. Add the amount from line 22, Form 1040A, and the amount from line 12, Form 1040N. Subtract the amount entered on line 13, Form 1040N. Enter the result on line 1.  \n• Line 20. If lines 9 through 19 were used to make the line 20 entry, exclude any capital gains in the calculation that were excluded on line 55 of Nebraska Schedule I.  \n• Line 21. Compute the regular federal income tax before credits on the Nebraska Tax Table Income, line 14, Form 1040N. The same federal tax method used to complete line 28, Federal Form 1040A, must be used.  \n• Line 35of therecomputed Federal Form 6251 or line 22of therecomputed Federal Form 1040A, Alternative Minimum Tax Worksheet, is to be entered in the appropriate area on line 16 of Form 1040N. For taxpayers filing Nebraska Schedule III, enter this amount on line 7","cbCaipysQou6zDx5","https://ap.wps.com/l/cbCaipysQou6zDx5","pdf",233229,"English","# Issue\nHow should the alternative minimum (AMT) tax be recalculated to compute the Nebraska AMT for the 2011 Nebraska return?\n# Conclusion\nRecompute the federal AMT using adjustments required by Neb. Rev. Stat. § 77-2715, including changes tied to Nebraska treatment of items used in the federal AMT.\n# Analysis\nKey adjustments under Neb. Rev. Stat. § 77-2716, including interest/dividends from different sources and exclusions for non-Nebraska income from S corporations or LLCs.\n# Recalculation Instructions\nStep-by-step line entries for 2011 federal Form 6251 and Form 1040A AMT worksheet when applying Nebraska rules to Form 1040N.","[{\"question\":\"What is the main requirement for computing Nebraska AMT under this ruling for 2011?\",\"answer\":\"The federal AMT must be recomputed using the Nebraska adjustments required by Neb. Rev. Stat. § 77-2715, and the recalculation must reflect Nebraska treatment of items used in determining federal taxable income.\"},{\"question\":\"How do Neb. Rev. Stat. § 77-2716 adjustments affect the AMT computation?\",\"answer\":\"They require excluding interest or dividends from U.S. obligations and including interest or dividends from non-Nebraska source state or local obligations, and they also require excluding certain non-Nebraska S corporation or LLC income from Nebraska taxable income.\"},{\"question\":\"What documentation must be attached when filing the Nebraska return?\",\"answer\":\"A copy of the recomputed Federal Form 6251 or the recomputed Federal Form 1040A Alternative Minimum Tax Worksheet must be attached to Nebraska Form 1040N when filed.\"}]","Revenue Ruling 22-11-1 - AMT Tax Recalculation for Nebraska (2011) - Individual Income Tax | PDF",1789803459]