Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 23 - FIDUCIARY INCOME TAX REGULATIONS
Section 316-23-006 - FIDUCIARIES FOR NONRESIDENT ALIEN BENEFICIARIES
Universal Citation: 316 NE Admin Rules and Regs ch 23 ยง 006
Current through March 20, 2024
006.01 A fiduciary or other person charged with the care of the personal property of a nonresident alien individual shall make a Nebraska income tax return for that individual and pay any tax due unless:
006.01A The
nonresident alien individual files a Nebraska income tax return and pays the
income tax on income derived from the personal property,
006.01B A responsible representative or agent
in the United States of the nonresident alien individual files a Nebraska
income tax return and pays the Nebraska income tax on the income of the
nonresident alien individual, or
006.01C The nonresident alien individual has
appointed a person in the United States to act as his or her agent for the
purpose of making a return of income and, if such fiduciary is required to file
a Form 1041N for an estate or trust of which such alien individual is a
beneficiary, such fiduciary attaches a copy of the agency appointment to his or
her return on Form 1041N.
006.02 The tax reported pursuant to paragraph 006.01 shall be computed in the same manner as is the tax for any other Nebraska nonresident individual.
006.03 In general, the federal rules and regulations shall apply for Nebraska purposes.
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