Nebraska State Income Tax Credit
Individuals who do not qualify for resident tuition status and/or reside outside of Nebraska but pay Nebraska income tax, and the spouses or dependents of such individuals, are entitled to tuition credit upon documented evidence of such payment to the State. The tuition credit granted shall equal the amount of Nebraska income tax paid for the immediately preceding calendar year except that the remaining obligation cannot be less than the amount of the resident tuition.
Applications for the Nebraska State Income Tax Credit are available at each University campus Student Accounts Office. Specific qualifications and guidelines regarding the tax credit are provided on the applications.
Pursuant to Article VII, Section 10 of the Constitution of the State of Nebraska, and Neb. Rev. Stat., 85-501 and 85-502 (1980 Supp.), the University has been authorized to develop regulations and make determinations regarding Nebraska residency for tuition purposes. These regulations provide the bases upon which University staff shall determine, on a uniform intercampus basis, whether an individual qualifies for resident tuition purposes.