How to Use the Nebraska Inheritance Tax Calculator

This tool estimates Nebraska inheritance tax at the county level under LB310 (effective 2023+). Nebraska taxes transfers of Nebraska-situs real property and tangible personal property; rates and exemptions depend on each beneficiary’s relationship class. Results are for planning only—final amounts are set by the County Court’s Order Determining Inheritance Tax and paid to the County Treasurer.

1. Choose residency (resident vs. nonresident).
   • Residents: Include all Nebraska-situs real/tangible property that transfers at death.
   • Nonresidents: Include only Nebraska-situs real/tangible property (homes, land, equipment, vehicles, artwork kept in NE). Intangibles (stock, brokerage cash) are generally excluded unless Nebraska business-situs facts apply.
2. Enter Nebraska-situs asset values
   • Use date-of-death fair market values. Appraisals for real property are recommended.
   • For tangibles, use credible guides, invoices, or expert statements and be prepared to evidence location in Nebraska.
3. Add beneficiaries by relationship class (LB310)
   • Select the beneficiary’s class (e.g., lineal heir vs. more remote/other) and the amount they receive from the Nebraska-situs assets.
   • The calculator applies the class-specific exemption and rate to each beneficiary, then totals the tax.
4. Review the output
   • Per-beneficiary line: class, exemption used, taxable amount, computed tax.
   • Estate total: sum of all beneficiary lines—your estimated Nebraska inheritance tax.
   • Timing cue: Payment is typically due within 12 months of death; interest accrues thereafter. Keep the Treasurer’s Receipt for title/closings.
5. Download/print your worksheet
   • Use it to draft the court petition/schedule and proposed order. Names of forms vary by county—always use the latest packet from the county attorney or clerk.

Next steps: see Forms & Deadlines for timing, payment, and lien clearance; check the Nonresident Guide for situs rules; and review Planning strategies to reduce exposure.