Hearsay is a statement that (1) the person making it (the declarant) does not make while testifying at the current trial or hearing (in other words, the statement is made out of court); and (2) a party offers as evidence to prove the truth of the matter asserted in the statement.

Hearsay is generally not admissible as evidence—but there are many exceptions to hearsay, and statements that are non-hearsay. The law governing hearsay is usually located in the applicable state or federal rules of evidence, which are interpreted and applied by courts in court opinions or cases.

In Nebraska, hearsay is addressed under the Nebraska Evidence Rules, which are largely consistent with the Federal Rules of Evidence. Hearsay is defined as an out-of-court statement offered in evidence to prove the truth of the matter asserted and is generally inadmissible unless an exception applies. Nebraska recognizes numerous exceptions to the hearsay rule, such as statements made under the belief of impending death, statements against interest, certain statements of personal or family history, and others outlined in the rules. Additionally, there are statements that are not considered hearsay, such as a declarant-witness's prior statement if the declarant testifies at the current trial or hearing and is subject to cross-examination about the prior statement, and admissions by a party-opponent. The Nebraska courts interpret and apply these rules to determine the admissibility of hearsay in legal proceedings. An attorney can provide guidance on how these rules may apply to specific circumstances in a case.