Nebraska Earned Income Tax Credit Calculator
Figure basis: Official Nebraska Department of RevenueThe Nebraska earned income tax credit (EITC) is a state credit for working people with low to moderate income, set as 10% of your federal EITC. This calculator estimates your federal EITC from your earned income, filing status, and number of qualifying children using the IRS 2026 tables, then applies the Nebraska rule to give your state credit. The Nebraska credit is refundable. Enter your details to see both your estimated federal EITC and your Nebraska credit. Figures are an estimate: the IRS computes the federal credit from $50 income bands, so your exact credit may differ by a few dollars. The state percentage is sourced from Nebraska Department of Revenue and verified for 2026.
A single filer in Nebraska with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Nebraska credit of $708.22 (10% of the federal credit).
How the Nebraska EITC works
The Nebraska credit is built on the federal EITC. First the federal credit is found from your earned income, filing status, and qualifying children (it phases in, plateaus at a maximum, then phases out as income rises). Then Nebraska applies 10% of your federal EITC. The Nebraska credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.
federal EITC = phase-in, plateau, then phase-out per the IRS 2026 tables
Nebraska EITC = federal EITC x Nebraska percentage
Nebraska's 10% in a higher-paying region
Nebraska has offered a state earned income tax credit for many years, and it currently matches 10% of your federal EITC. The credit is refundable, so it is paid out in full even when it is larger than the Nebraska income tax you owe, which matters most for lower-income families whose state tax liability is already small.
The calculation is a two-step process the tool handles for you: it first computes your federal EITC from earned income, filing status, and qualifying children using the IRS 2026 tables, then multiplies that result by 10%. Because the state figure is anchored entirely to the federal one, anything that reduces your federal credit, such as investment income above the federal limit or earned income past the phase-out, reduces the Nebraska credit in lockstep.
The context worth knowing is regional. Several of Nebraska's neighbors are more generous: Iowa matches 15% and Kansas 17%, while Colorado has run its match well above Nebraska's 10% in recent years. So a household comparing notes with relatives one state over may find the Nebraska credit smaller for the same federal amount, and that gap is a matter of state policy rather than a miscalculation. A single filer with 2 children earning $25,000 illustrates the point: the federal EITC is substantial, but the Nebraska share is one tenth of it. Enter your details above for your own figure.
Nebraska EITC: frequently asked questions
How much is the Nebraska earned income tax credit?
The Nebraska EITC is 10% of your federal EITC. For example, a single filer with 2 children earning $25,000 has an estimated federal EITC of $7,082.23 and a Nebraska credit of about $708.22. Enter your own details above for your figure.
Is the Nebraska EITC refundable?
The Nebraska credit is refundable, so if it is larger than the state tax you owe, you receive the difference as a refund.
Do I qualify for the Nebraska earned income credit?
Generally, if you qualify for the federal EITC you also qualify for the Nebraska credit, which is based on it. You need earned income, a valid Social Security number, and investment income under the federal limit ($12,200 for 2026).
How is the Nebraska EITC calculated?
First your federal EITC is computed from your earned income, filing status, and number of qualifying children using the IRS 2026 tables. Then Nebraska applies 10% of your federal EITC. This calculator does both steps for you.
Official sources
- Nebraska EITC percentage and refundability: Nebraska Department of Revenue, as at Jul 15, 2026.
- Federal EITC 2026 parameters: IRS Rev. Proc. 2025-32, Internal Revenue Service.
Reviewed by the CalculatorHub team, edited by James Graham, 15 July 2026. See our methodology. General information, not tax advice; your exact credit is set on your tax return.