316 Neb. Admin. Code, ch. 23, § 006 - FIDUCIARIES FOR NONRESIDENT ALIEN BENEFICIARIES

006.01 A fiduciary or other person charged with the care of the personal property of a nonresident alien individual shall make a Nebraska income tax return for that individual and pay any tax due unless:

006.01A The nonresident alien individual files a Nebraska income tax return and pays the income tax on income derived from the personal property,

006.01B A responsible representative or agent in the United States of the nonresident alien individual files a Nebraska income tax return and pays the Nebraska income tax on the income of the nonresident alien individual, or

006.01C The nonresident alien individual has appointed a person in the United States to act as his or her agent for the purpose of making a return of income and, if such fiduciary is required to file a Form 1041N for an estate or trust of which such alien individual is a beneficiary, such fiduciary attaches a copy of the agency appointment to his or her return on Form 1041N.

006.02 The tax reported pursuant to paragraph 006.01 shall be computed in the same manner as is the tax for any other Nebraska nonresident individual.

006.03 In general, the federal rules and regulations shall apply for Nebraska purposes.

Notes

316 Neb. Admin. Code, ch. 23, § 006

Section 77-2724, R.R.S. 1996. November 11, 1998.