Child tax credit in Nebraska
Varies
Does Nebraska Have a Child Tax Credit?
Short answer: No state child tax credit, but Nebraska has a child care credit: Up to 100% of the federal child and dependent care credit at federal AGI of $22,000 or less, phasing down to 25% above $29,000. Refundable at $29,000 or less; nonrefundable above that. Personal exemption credit of $171 per dependent (2025). Per the National Women's Law Center, Nebraska also has a separate Child Care Tax Credit of up to $2,000 per eligible child in qualifying child care (income-tested); details not independently verified. Nebraska does have an earned income credit: 10% of the federal EITC.
Personal exemption credit of $171 per dependent (2025). Per the National Women's Law Center, Nebraska also has a separate Child Care Tax Credit of up to $2,000 per eligible child in qualifying child care (income-tested); details not independently verified. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Records to keep: Keep your state return, W-2s and 1099s (1099-R, SSA-1099), and any state credit worksheets. Check your state revenue department's current-year instructions before you file.
Child tax credit in Nebraska
Varies
Individuals / Personal Taxes
No state child tax credit, but Nebraska has a child care credit: Up to 100% of the federal child and dependent care credit at federal AGI of $22,000 or less, phasing down to 25% above $29,000. Refundable at $29,000 or less; nonrefundable above that. Personal exemption credit of $171 per dependent (2025). Per the National Women's Law Center, Nebraska also has a separate Child Care Tax Credit of up to $2,000 per eligible child in qualifying child care (income-tested); details not independently verified. Nebraska does have an earned income credit: 10% of the federal EITC.
Business justification
No state child tax credit, but Nebraska has a child care credit: Up to 100% of the federal child and dependent care credit at federal AGI of $22,000 or less, phasing down to 25% above $29,000. Refundable at $29,000 or less; nonrefundable above that. Personal exemption credit of $171 per dependent (2025). Per the National Women's Law Center, Nebraska also has a separate Child Care Tax Credit of up to $2,000 per eligible child in qualifying child care (income-tested); details not independently verified. Nebraska does have an earned income credit: 10% of the federal EITC. Personal exemption credit of $171 per dependent (2025). Per the National Women's Law Center, Nebraska also has a separate Child Care Tax Credit of up to $2,000 per eligible child in qualifying child care (income-tested); details not independently verified. The federal child tax credit is $2,200 per child under 17 for 2026 and is claimed on Form 1040 regardless of state.
Category
- Personal Tax Deductions