Guida all'imposta di successione del Nebraska per i non residenti
Ultimo aggiornamento: 18 Oct 2025 - Autore: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Nebraska Inheritance Tax — Nonresident Guide
Per le successioni di deceduti domiciliati all'esterno Nebraska that own Nebraska-sito assets. Nebraska’s inheritance tax is determined by the Tribunale della Contea e versato al Tesoriere della contea. This page explains who must file, what’s taxable, venue, valuation evidence, deadlines, interest, lien releases, and practical checklists.
È necessario presentare la domanda come non residente?
What counts as Nebraska-situs property?
| Tipo di attività | Taxed by Nebraska? | Note |
|---|---|---|
| Real property located in Nebraska | Sì | Homes, farms/ranches, commercial property. Attach appraisals and parcel IDs. |
| Tangible personal property kept in NE | Sì | Equipment, vehicles, livestock, artwork physically in Nebraska. |
| Intangibili (azioni, obbligazioni, contanti, intermediazione) | Generalmente no | Usually governed by domicile unless a Nebraska sito aziendale è stabilito. |
| Interessi dell'entità (LLC/partnership/corp) | Generalmente no | Treated as intangibles; watch for Nebraska-centered operations creating situs risk. |
How the tax is computed (nonresident focus)
- The County Court determines tax on the Nebraska-sito property transferred, after applying relationship-based exemptions and rates (LB310).
- List each beneficiary, relationship class, exemption, net taxable transfer, and the applicable rate line in your schedule.
- Provide credible valuations (USPAP appraisals for real property; invoices/price guides/expert statements for tangibles).
Result: only the Nebraska portion is taxed; there is no multi-state “apportionment” formula—simply include the NE-situs assets and apply the class-based rules.
Deadlines, interest & payment
| Articolo | Tempistica | Note |
|---|---|---|
| County Court determination | Once valuations are ready | File early if a sale is pending. Courts may set prompt hearings with complete appraisals and a proposed order. |
| Payment to County Treasurer | Within 12 months after death (typical statutory window) | If paid after the window, interesse accrues until paid. Ask the Treasurer for a payoff through your intended payment date. |
| Lien & release | Lien attaches at death | A lien attaches to Nebraska real property and is cleared upon determination and payment. Title companies generally require the Order e Ricevuta del tesoriere. |
Documents & evidence to prepare
Valuation & property proof
- Real property appraisals (address, parcel ID, comps, effective date = date of death).
- Tangibles: bills of sale, guides, expert statements, and location evidence (storage, garaging, use).
- Entity interests: operating agreements, financials—analyze whether facts create Nebraska business situs.
Beneficiaries & classes (LB310)
- Matrix with each beneficiary’s relationship class, exemption amount, taxable share, and rate line.
- Birth/marriage/adoption certificates or affidavits to prove relationship.
- Will/codicils or intestacy affidavits; PR appointment letters (domicile state and any Nebraska ancillary).
Esempi rapidi
Example — Nonresident farm parcel in Nebraska
Decedent domiciled in Colorado owns a Dawson County farm. The estate files in Dawson County with an appraisal; beneficiaries are lineal heirs within LB310 exemption, so tax may be limited or $0. Treasurer Receipt clears title for sale.
Example — Artwork stored in Omaha
Nonresident collector stored artwork in Douglas County. The artwork is Nebraska-situs tangible property and included in the determination; relationship class controls the rate. Provide storage records and appraisal.
Lista di controllo per i non residenti
Before you file
- Identify each Nebraska parcel or tangible location; confirm the contea for venue.
- Obtain appraisals and relationship proof; build the LB310 class/exemption matrix.
- Download the county’s latest determination packet (petition, schedules, proposed order).
After the order
- Pagare il Tesoriere della contea and obtain the Ricevuta.
- Provide the Order + Receipt to escrow/title for closings; record any county-required discharge.
- If values later change, request an amended order and refund or pay balance due.
Domande frequenti - Successioni di non residenti
Do brokerage accounts create Nebraska inheritance tax for nonresidents?
Generally no. Intangibles are usually governed by domicile, unless facts create a Nebraska sito aziendale.
Which county do I file in?
File in the county where the Nebraska property is located. If assets span multiple counties, you may need determinations in each.
Is there a statewide form?
No. Forms are county-specific. Most counties publish a packet—always use the latest version from the county attorney or clerk.
How do I clear the lien for a sale?
Obtain a certified Ordinanza di determinazione dell'imposta di successione e il Ricevuta del tesoriere della contea. Some counties also record a discharge/release—confirm local practice.