The Nebraska Department of Revenue has explained that the state constitution does not recognize same-sex marriages, and, therefore, persons in same-sex marriages must file Nebraska individual income tax returns separately utilizing either the single or the head of household filing status. These individuals must file separately for returns filed for tax years 2013 and beyond. The department guidance also applies to 2012 returns filed on or after September 16, 2013, and to late returns from earlier years filed on or after September 16, 2013. Specific guidance on filing Nebraska individual income tax returns for those in same-sex marriages will be included in the instructions for Form 1040N.
Revenue Ruling 22-13-1, Nebraska Department of Revenue, October 24, 2013, ¶201-129