NEBRASKA SPECIAL CAPITAL GAINS/EXTRAORDINARY DIVIDEND DEDUCTION
This deduction is available only to Nebraska residents. Nonresidents do not qualify for this deduction. Enter the amount of the special capital gain or extraordinary dividend. Refer to the Special Capital Gains Election and Computation, Form 4797N, for additional information. The Form 4797N and a copy of Federal Schedule D must be attached to your Form 1040N to document your deduction.
Note: If claiming the Extraordinary Dividend Deduction, a copy of Federal Schedule B is required.