Nebraska Inheritance Tax Nonresident Guide
Last updated: 18 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Nebraska Inheritance Tax — Nonresident Guide
For estates of decedents domiciled outside Nebraska that own Nebraska-situs assets. Nebraska’s inheritance tax is determined by the County Court and paid to the County Treasurer. This page explains who must file, what’s taxable, venue, valuation evidence, deadlines, interest, lien releases, and practical checklists.
Do you need to file as a nonresident?
What counts as Nebraska-situs property?
| Asset type | Taxed by Nebraska? | Notes |
|---|---|---|
| Real property located in Nebraska | Yes | Homes, farms/ranches, commercial property. Attach appraisals and parcel IDs. |
| Tangible personal property kept in NE | Yes | Equipment, vehicles, livestock, artwork physically in Nebraska. |
| Intangibles (stock, bonds, cash, brokerage) | Generally no | Usually governed by domicile unless a Nebraska business situs is established. |
| Entity interests (LLC/partnership/corp) | Generally 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-situs 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
| Item | Timing | Notes |
|---|---|---|
| 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, interest 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 and Treasurer’s Receipt. |
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).
Quick examples
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.
Nonresident filing checklist
Before you file
- Identify each Nebraska parcel or tangible location; confirm the county 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
- Pay the County Treasurer and obtain the Receipt.
- 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.
FAQs — Nonresident estates
Do brokerage accounts create Nebraska inheritance tax for nonresidents?
Generally no. Intangibles are usually governed by domicile, unless facts create a Nebraska business situs.
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 Order Determining Inheritance Tax and the County Treasurer’s Receipt. Some counties also record a discharge/release—confirm local practice.