Nebraska § 77-2761 - Income tax; return; required by whom.
Full text of Nebraska Revised Statutes of Nebraska § 77-2761 — Income tax; return; required by whom., with citation guidance and answers to common questions.
§ 77-2761. Income tax; return; required by whom.
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:
(1) Every resident individual who is required to file a federal income tax return for the taxable year;
(2) Every nonresident individual who has income from Nebraska sources;
(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;
(4) Every nonresident estate or trust which has taxable income from Nebraska sources;
(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;
(6) Every limited liability company having income derived from Nebraska sources; and
(7) Every partnership having income derived from Nebraska sources.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 77-2761
What does Revised Statutes of Nebraska § 77-2761 cover?
Section 77-2761 ("Income tax; return; required by whom.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 77-2761?
A common citation format is "Revised Statutes of Nebraska § 77-2761" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 77-2761 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.