Does Nebraska tax Social Security?
Does not tax Social Security
No, starting with 2024 returns. Nebraska removes all the Social Security that is in your federal adjusted gross income.
What the Nebraska Department of Revenue says
We do not paraphrase the rule from memory. This is the state's own wording, copied from the page linked below it:
“For taxable years beginning on or after January 1, 2024, a taxpayer’s federal adjusted gross income (AGI) is reduced by the amount of social security benefits received to the extent included in federal AGI.”
Federal tax is a separate question
Even though Nebraska does not tax it, the IRS can still tax part of your Social Security on your federal return. Whether it does depends on your other income. Our taxable Social Security calculator follows the IRS worksheet line by line, and this guide explains the rule.
You can ask Social Security to withhold federal tax from each payment. Withholding for Nebraska state tax, if you need it, is arranged with the state, not with Social Security. State rules change with new laws, so check with the Nebraska Department of Revenue before you file.
Other states where the answer is “does not tax Social Security”
Check our work
The answer above comes from this page. Follow the link and compare.
- 2023 Nebraska Legislative ChangesNebraska Department of Revenue. Read on November 12, 2026.