Updated October 19, 2026. Quick answer: Nebraska Schedule I is the page attached to Form 1040N for adjustments to federal income. Its Part B has the retirement lines: railroad retirement benefits on line 18, military retirement benefits on line 32, and civil service retirement annuities on line 38, with Social Security on line 31. The total of Part B carries to Form 1040N.
What this form does
The schedule is headed “Nebraska Schedule I” and carries the instruction “Attach this page to Form 1040N.” Part B lists the adjustments that decrease federal adjusted gross income, and the retirement benefits sit in that part. For the wider state picture see Nebraska retirement taxes and whether Nebraska taxes pensions.
Who it applies to
The schedule page prints no age, plan-type or income condition for the retirement lines. What it does print are documentation requirements: line 18 asks you to “Attach all Forms 1099”, line 32 says “Attach supporting documentation, see instructions”, and line 38 says “Documentation needed-see instructions”. The conditions themselves are in the Schedule I instructions, which this page does not read. Military retirement has a page of its own at Nebraska treatment of military retirement.
The lines, one by one
| Line | What the form says |
|---|---|
| Part B heading | “Adjustments Decreasing Federal AGI” |
| Line 18 | “Benefits paid by the Railroad Retirement Board (RRB) included in the federal AGI.” “Attach all Forms 1099” and W-2 from the RRB. |
| Line 18, total | “Total benefits paid by the RRB included in federal AGI.” |
| Line 31 | “Social Security included in Federal AGI (see instructions)” |
| Line 32 | “Military retirement benefits (Attach supporting documentation, see instructions)” |
| Line 36 | “Health insurance premiums paid by retired law enforcement officers and professional firefighters (see instructions)” |
| Line 38 | “Civil Service Retirement annuities received for being employed by federal gov’t” “(Documentation needed-see instructions)” |
| Line 44 | “Total adjustments decreasing federal AGI (total lines 14 and 17 through 43).” |
Line 31 is quoted exactly as the schedule prints it and is listed here only because it sits among the retirement-related lines. Income that arrives on a 1099-R is described on Form 1040 lines 5a and 5b, and the 1099-R boxes explained guide shows which box is which.
Where the result goes next
The schedule ends Part B with “Total adjustments decreasing federal AGI (total lines 14 and 17 through 43)” and the instruction to “Enter here and on line 13, Form 1040N”. Line 18 collects its own entries first: “Enter total of lines 18b”.
Edition and line numbers
This page reads the 2025 Form 1040N Schedule I, Nebraska Adjustments to Income for tax year 2025, the current file the Nebraska Department of Revenue served on 2026-10-19. Check the edition printed on your own form and use that edition’s line numbers.
Common mistakes
- Entering railroad benefits without the forms. Line 18 says “Attach all Forms 1099”.
- Leaving off the paperwork for military retirement. Line 32 says “Attach supporting documentation, see instructions”.
- Using line 38 without documentation. The line says “Documentation needed-see instructions”.
Related: Nebraska retirement taxes, whether Nebraska taxes pensions, Nebraska treatment of military retirement, Nebraska treatment of 401(k) and IRA withdrawals, and Form 1040 lines 5a and 5b.
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Answer againSources
- 2025 Form 1040N Schedule I, Nebraska Adjustments to Income, Nebraska Department of Revenue: revenue.nebraska.gov
- Related official page (not quoted): Nebraska FAQ on military retirement benefits exclusion, Nebraska Department of Revenue: revenue.nebraska.gov
Read from the state revenue documents linked above on October 19, 2026. General information, not tax advice. Your own facts decide the outcome, and a preparer or the state revenue department is the right place to confirm anything consequential.