Inheritance Tax
SpouseExempt
Children & Lineal Heirs1%
Siblings1%
Other / Unrelated Heirs15%
Lineal heirs and siblings have a $100,000 exemption; unrelated heirs have a $25,000 exemption; qualifying under-22 beneficiaries are exempt.
Official Source
Nebraska Department of Revenue / Tax Authority
Reference data only — not legal or tax advice. Estate and inheritance tax laws change frequently. Always verify current rules with a licensed estate attorney or CPA before filing. DataTactic is not responsible for filing decisions made based on this information.