77-2761. Income tax; return; required by whom.
An income tax return with respect to the income tax imposed by the provisions of the Nebraska Revenue Act of 1967 shall be made by the following:
(1) Every resident individual who is required to file a federal income tax return for the taxable year;
(2) Every nonresident individual who has income from Nebraska sources;
(3) Every resident estate or trust which is required to file a federal income tax return except a simple trust not required to file under subsection (2) of section 77-2717;
(4) Every nonresident estate or trust which has taxable income from Nebraska sources;
(5) Every corporation or any other entity taxed as a corporation under the Internal Revenue Code which is required to file a federal income tax return except the small business corporations not required to file under subsection (7) of section 77-2734.01;
(6) Every limited liability company having income derived from Nebraska sources; and
(7) Every partnership having income derived from Nebraska sources.
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