Nebraska Inheritance Tax
Figures verified October 17, 2026 against Nebraska county courts (county inheritance tax) · Update log
- State estate tax: No
- Inheritance tax: Yes, depends on who inherits
- Federal: only above $15 million
Short answer
Nebraska has no estate tax, but it has an inheritance tax. Whether you owe depends on your relationship to the person who died: surviving spouse, and any beneficiary under age 22 pay nothing. The tax is due 12 months after the date of death.
What to do, and by when
| Who files | Which form | Deadline |
|---|---|---|
| The executor, usually paying from each heir's share | Nebraska inheritance tax: Filed with the county court | 12 months after the date of death; interest runs after that |
| The executor, only if the estate is over $15 million or to keep the unused exemption for a surviving spouse | Federal Form 706 | 9 months after the date of death (an automatic 6-month extension to file is available on Form 4768) |
| The executor | Final Form 1040 for the person who died | April 15 of the year after death |
Quick facts: Nebraska (2026)
| Estate Tax | No |
|---|---|
| Inheritance Tax | Yes |
| Inheritance Tax Rates | 1% to 15% |
| Inheritance Tax Due | 12 months after the date of death; interest runs after that |
| Federal Exemption (2026) | $15 million |
| Tax Authority | Nebraska county courts (county inheritance tax) |
| Verified | 2026-10-17 |
Nebraska inheritance tax rates by relationship
Inheritance tax is charged on what each beneficiary receives, at a rate set by their relationship to the person who died. The executor usually pays it from the estate before distributing.
| Class | Who | Rate |
|---|---|---|
| Exempt | Surviving spouse, and any beneficiary under age 22 | Exempt |
| Immediate relatives | Parents, grandparents, siblings, children and other descendants, and their spouses | 1% on amounts over $100,000 per person |
| Remote relatives | Aunts, uncles, nieces, nephews and their descendants (which includes first cousins), and their spouses | 11% on amounts over $40,000 per person |
| Everyone else | Friends and unrelated beneficiaries | 15% on amounts over $25,000 per person |
Deadline: 12 months after the date of death; interest runs after that.
What's specific to Nebraska
- Nebraska's inheritance tax is collected by the county where the property is, not by the state revenue department.
- Rates were cut for deaths on or after January 1, 2023 (top rate 15%, down from 18%).
What executors file, and when
- Nebraska inheritance tax (Filed with the county court): 12 months after the date of death; interest runs after that.
- Federal Form 706: only if the estate is over $15 million, or to elect portability for a surviving spouse. Due 9 months after the date of death (an automatic 6-month extension to file is available on Form 4768).
- Final Form 1040 for the person who died: due April 15 of the following year.
- Form 1041 (estate income tax): if the estate has $600 or more of income.
Optional: get help filing
Get a flat-fee quote to file the Nebraska inheritance tax return
Tell us a little about the estate and a CPA or Enrolled Agent who prepares Nebraska inheritance tax returns will reply with a fixed price. Free, and no obligation.
Federal estate tax
For deaths in 2026, the federal estate tax applies only to estates over $15,000,000 per person, at rates up to 40%. The exemption was set by the July 4, 2025 tax law (Public Law 119-21, often called the "One Big Beautiful Bill Act"; the IRS now calls it the Working Families Tax Cuts law), is permanent, and is indexed for inflation starting in 2027. A surviving spouse can add the unused exemption of the first spouse to die (portability) by filing Form 706. See the federal estate tax guide.
Frequently asked questions
Do I have to pay inheritance tax in Nebraska?
It depends on your relationship to the person who died. Exempt (surviving spouse, and any beneficiary under age 22): exempt. Immediate relatives (parents, grandparents, siblings, children and other descendants, and their spouses): 1% on amounts over $100,000 per person. Remote relatives (aunts, uncles, nieces, nephews and their descendants (which includes first cousins), and their spouses): 11% on amounts over $40,000 per person. Everyone else (friends and unrelated beneficiaries): 15% on amounts over $25,000 per person.
Does Nebraska have an estate tax in 2026?
No. Nebraska has no estate tax. Only the federal estate tax can apply, and only to estates over $15 million (2026).
When is Nebraska inheritance tax due?
12 months after the date of death; interest runs after that. The filing is Filed with the county court.
Who pays Nebraska inheritance tax, the estate or the heir?
The tax is owed on each beneficiary's share. In practice the executor usually pays it out of the estate before distributing, unless the will says otherwise, so heirs receive their share net of tax.
Is an inheritance taxable income?
No. Money or property you inherit is not federal taxable income. But withdrawals from an inherited traditional IRA or 401(k) are taxed as income, and if you sell inherited property you may owe capital gains tax on any increase in value after the date of death.
What is the federal estate tax exemption for 2026?
$15,000,000 per person for deaths in 2026, set by Public Law 119-21 (2025). It is permanent and indexed for inflation from 2027. A surviving spouse can add the unused exemption of the first spouse to die (portability) by filing Form 706.
Sources
- 1.Nebraska county courts (county inheritance tax) — official guidancenebraskalegislature.gov
- 2.Nebraska county courts (county inheritance tax)nebraskalegislature.gov
- 3.IRS — Estate Taxirs.gov
- 4.IRS — What's New, Estate and Gift Taxirs.gov
- 5.Tax Foundation — Estate and Inheritance Taxes by State, 2026taxfoundation.org
This information is provided for educational purposes only and should not be considered legal or tax advice. Consult a qualified tax professional for guidance specific to your situation.