How Do I File Taxes for a Deceased Person in Nebraska?

Nebraska requires a final state income tax return for the decedent alongside the federal Form 1040; a federal estate tax return (Form 706) is required only for estates above $15,000,000.

State

Approximate Estate Value

Estate Earns Income

YesNo

Date of Death

Three returns are due.

IRS Form 1040, Form 1040N (Nebraska Individual Income Tax Return) and Nebraska inheritance tax return.

Federal

Final income tax return

A final federal income tax return is required for income earned from January 1 through the date of death.

Form: IRS Form 1040
Due: April 15 following year of death

Write "DECEASED," the decedent's name, and the date of death across the top of the return. If filing jointly with a surviving spouse, include both incomes. Attach Form 1310 to claim a refund, unless you are the surviving spouse filing a joint return or a court-appointed personal representative attaching a copy of the court certificate to the original return.

IRS Form 1040 File online

Nebraska

Final income tax return

A final state return is required for income earned through the date of death.

Form: Form 1040N (Nebraska Individual Income Tax Return)
Due: April 15 following year of death

File Form 1040N for income earned January 1 through date of death. Write "Deceased" and date of death across top. Surviving spouse may file jointly for year of death. Nebraska returns are due on the federal due date (Neb. Rev. Stat. § 77-2768).

Form 1040N (Nebraska Individual Income Tax Return)File online

Inheritance tax return

Nebraska imposes an inheritance tax on what beneficiaries receive. The treatment depends on the beneficiary's relationship to the deceased; spouses and certain close relatives are typically fully exempt.

Form: Nebraska inheritance tax return
Due: 12 months after date of death

Tax clearance

Nebraska requires tax clearance before distribution

Nebraska inheritance tax is administered through the county courts, not the state Department of Revenue.

Form: Form PCIT (Petitioner's County Inheritance Tax Report)
Processing time: Varies by county

Nebraska tax clearance

Not required

Federal estate income tax return: IRS Form 1041 is only required if the estate earns $600 in gross income or more during administration.
Federal estate tax return: The estate value ($0) is below the federal exemption of $15,000,000. IRS Form 706 is generally not required.
Nebraska estate income tax return: A fiduciary return is only required if the estate earns income above the filing threshold (Required whenever a federal fiduciary return (Form 1041) is required — federal threshold: estate gross income $600+ — except certain Nebraska-resident simple trusts with only Nebraska-source income and no federal tax liability — Neb. Rev. Stat. § 77-2717(2)).

General information about tax filing requirements after a death, not tax or legal advice. Consult a licensed tax professional for tax questions. Data verified Sep 15, 2026

At minimum, a final federal income tax return (Form 1040) for income earned through the date of death, and Nebraska requires a final state income tax return (Form 1040N) as well. If the estate earns income during administration, a federal fiduciary return (Form 1041) and a Nebraska fiduciary return (Form 1041N) may also be required.

The final federal income tax return is due April 15 following year of death. The final Nebraska return is due April 15 following year of death. The Nebraska fiduciary return is due April 15 (calendar year, federal due date per Neb. Rev. Stat. § 77-2768); automatic 6-month extension via Form 7004N.

Yes. Nebraska inheritance tax is administered through the county courts, not the state Department of Revenue. Processing time: Varies by county. Distributing assets without the clearance can leave the executor or trustee personally liable.

Yes. Nebraska imposes an inheritance tax, borne by the beneficiary rather than the estate. The rate turns on the beneficiary's relationship to the decedent: a spouse is exempt, close family pays the lowest rates, and an unrelated beneficiary the highest.

Yes. Estate size does not change the final income tax return: a final Form 1040 is filed whatever the estate is worth if the decedent had income. What a smaller estate avoids is the federal estate tax return (Form 706), due 9 months after date of death (6-month extension available) and required only above $15,000,000.

Tax Filing After Death in Nebraska

After a death in Nebraska, both federal and state tax returns must be filed. A final income tax return covers the deceased's income through the date of death, and a separate fiduciary return may be needed if the estate earns income during administration. A federal estate tax return (Form 706) is required only for estates above the federal exemption of $15,000,000.

Unlike estate tax, Nebraska's inheritance tax falls on each beneficiary's share. The treatment varies with the beneficiary's relationship to the deceased. The rates by relationship are set out under Nebraska inheritance tax.

Filing deadlines depend on the type of return. The final Nebraska income tax return is due April 15 following year of death. The Nebraska estate settlement plan tracks all deadlines in order.

SimplyTrust Editorial·Updated September 20, 2026

Legal Sources

26 USC 2001(c), 2010; P.L. 119-21 §70106
26 USC 6012(b)(1)
26 USC 6018; 26 USC 6075(a)
Neb. Rev. Stat. § 77-2001 et seq.
Neb. Rev. Stat. § 77-2715.03
Neb. Rev. Stat. §§ 77-2768, 77-2717, 77-2010, 77-2011, 77-2014, 77-2015, 77-2018.01

Data sourced from Nebraska statutes and official state code. How we research.

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