Individual Income Tax

The Nebraska standard deductions for tax year 2008 are increased to equal the federal standard deductions for 2008 as follows:

Single taxpayers – $5,450
Head of household – $8,000
Married filing jointly – $10,900
Married filing separately – $5,450

An additional standard deduction amount equal to the federal amount is allowed for elderly and blind taxpayers. The amounts are $1,050 for married individuals for each status of blind or elderly and $1,350 for single and head of household taxpayers.