Does Nebraska Tax Social Security Benefits?

Nebraska may tax Social Security benefits as part of state taxable income. Nebraska is not on the list of states that fully exempt Social Security, so benefits can be included when calculating your Nebraska state tax.

Nebraska and Social Security income

Nebraska imposes a state income tax and does not appear on the list of states that fully exempt Social Security benefits. That means Social Security income can be included in Nebraska state taxable income, though eligibility, income thresholds, and partial exemptions vary — check the Nebraska Department of Revenue for how much of your benefit is taxable at your income level.

Frequently asked questions

Does Nebraska tax Social Security benefits?

Nebraska may tax Social Security benefits as part of state taxable income. Nebraska is not on the list of states that fully exempt Social Security, so benefits can be included when calculating your Nebraska state tax.

Is Social Security also taxed federally?

Possibly. State treatment is separate from federal. Up to 85% of Social Security benefits can be taxable on your federal return depending on your combined income, regardless of how your state treats them.

Note: State treatment of Social Security for 2026 is an estimate from SAWD's tax engine. Confirm with the Nebraska Department of Revenue.

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