Jim's Tax Tips | The Platinum Board

Jim's Tax Tips

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Jim's Tax Tips

Jim14510

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Since most of my time is spent shit posting other than when I get tax questions I thought I'd start something to try to help people out.

Nebraska tax tip:
With the new limit on SALT deductions of 10k many of us clear that amount with real estate and vehicle taxes alone. Nebraska has not adjusted their tax laws since the Trump tax cuts went into effect. The problem is that the new law hurts you on your Nebraska return.

Federal Svhedule A
State income tax paid - 10,000
Real Estate tax - 8,000
Car taxes - 1,000
Total = 19,000
Actual deduction 10,000
Donations 20,000
Total itemized deductions 30,000

Nebraska tax law is such that if you itemize on the Federal return you itemize on Nebraska. With one caveat...you don't get to deduct Nebraska state income tax. So in the above situation your Nebraska itemized deduction would not be 30,000 it would be 20,000.

That doesn't make sense though. My Nebraska income tax included in that 30,000 is only 1,000. Regardless of how much was limited by SALT limits you still have to add back the full amount.

An alternative to this is that you choose to deduct sales tax on the federal return. Sales tax deduction is from a table based on your income and local sales tax rate plus any major purchases i.e. vehicles, boats, etc.

Sales tax 2,000
RE tax 8,000
Vehicle taxes 1,000
Total 11,000
Actual deduction still 10,000
Donations 20,000
Total itemized deductions still 30,000

However on the Nebraska return you don't have to subtract the 10,000 because you're electing sales tax on the Federal return.

Questions and smart ass replies are welcome.

Jim FourteenFiveTen

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