Nebraska National Guard Income Tax Exclusion

Nebraska Department of Revenue

100% of Nebraska National Guard pay excluded from Nebraska income tax

For tax years beginning on or after January 1, 2025, you can exclude 100% of your Nebraska National Guard pay from Nebraska income tax, as long as that pay is included in your federal adjusted gross income. Pay for drills, annual training and military schools counts, as does Active Guard Reserve, Active Duty for Operational Support, state active duty and Federal Dual-Status Technician duty.

Check eligibility

How to apply

There is nothing to apply for. Subtract your Nebraska National Guard pay from the income you report on your Nebraska return, and keep the paperwork that shows the duty status with your tax records.

What you'll need

Your Form W-2 and Leave and Earnings Statements showing your National Guard pay and the duty status you earned it in.

Eligibility

You are filing a Nebraska income tax return
You serve in the Nebraska National Guard
Your National Guard pay is included in your federal adjusted gross income
You earned the pay attending drills, annual training or military schools, as Active Guard Reserve, on Active Duty for Operational Support, on state active duty, or as a Federal Dual-Status Technician

Source

Official source

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