Nebraska

In 2021, joint filers that had a federal adjusted gross income of $59,960 or less weren’t taxed for their Social Security benefits. The same goes for single taxpayers with a federal AGI of $44,460 or less. But for those taxpayers who exceed these thresholds, Social Security benefits are taxed by Nebraska to the same extent they would be taxed by the feds.

For last year, taxpayers can deduct 5% of Social Security benefits included in federal AGI instead of just following the rules above. There’s an optional deduction percentage increase of 20% for 2022, 30% for 2023, 40% for 2024, and $50 for 2025 and thereafter.