ADDED 04/06/2021: The American Rescue Plan Act of 2021 provides that up to $10,200 of unemployment benefits received in 2020 will not be taxable federally. Will Nebraska follow the federal treatment of these benefits?
Yes. A Nebraska individual income tax return begins with the taxpayer's adjusted gross income reported on the federal return. Nebraska taxpayers will take the exclusion on their federal return as part of calculating their adjusted gross income. Nebraska is a state with rolling conformity and follows federal changes to the adjusted gross income, unless the Nebraska Legislature enacts legislation indicating otherwise.
ADDED 04/06/2021: How can I claim the unemployment benefits exclusion if I have already filed my Nebraska return?
At this time, DOR requests that taxpayers do not file amended Nebraska individual income tax returns until DOR determines the appropriate processes for correcting these returns in every situation. DOR is working with the IRS to gather more information. Further guidance will be issued as soon as possible.