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    Nebraska guide

    What to do when someone dies in Nebraska

    Nebraska is one of the few states that still has an inheritance tax, and it applies to non-spouse beneficiaries at varying rates depending on the relationship. Surviving spouses pay nothing. The homestead exemption for surviving spouses is one of the more generous in the country.

    Content updated: October 2026

    What's unique in Nebraska

    State-specific rules that affect how an estate is handled here.

    Nebraska inheritance tax

    Nebraska taxes the beneficiary, not the estate. Surviving spouses pay nothing. Immediate relatives pay 1% on amounts over $100,000. More distant relatives pay 11% over $40,000. Everyone else pays 15% over $25,000. The tax is due within 12 months.

    Homestead exemption

    Nebraska provides a generous homestead exemption for surviving spouses. The home may be exempt from certain estate claims and can often transfer without going through full probate.

    County Court probate

    Nebraska probate runs through County Court in the county where the deceased lived. Informal probate proceedings are available for straightforward estates.

    State income tax and NPERS

    Nebraska has its own income tax. A final state return must be filed. If the deceased was a state employee, NPERS survivor benefits may be available. Note: Nebraska completed its phase-out of state taxation on Social Security income — as of 2025, Social Security benefits are fully exempt from Nebraska income tax.

    A glimpse at what Order covers in Nebraska

    These are just a few of the Nebraska-specific tasks Order surfaces automatically when you select your state.

    File for Nebraska probate in County CourtLegal & Estate

    Nebraska probate runs through County Court — not District Court. Informal probate available for straightforward estates. File in the county where the deceased lived.

    File Nebraska inheritance tax returnFinancial Affairs

    Nebraska is one of only a handful of states with an inheritance tax. The return is filed with the county court (not the state) and is due within 12 months of death. Rates range from 1% (immediate relatives, over $100,000) to 15% (non-relatives, over $25,000).

    Review Nebraska homestead exemption rightsLegal & Estate

    Nebraska's homestead exemption for surviving spouses is among the most generous in the country — the home may be entirely exempt from estate claims and can transfer without full probate in many situations.

    Plus dozens more tasks across all 8 categories: funeral arrangements, digital accounts, dependents, and more.

    Official resources for Nebraska

    Nebraska Courts (probate self-help)Find probate forms and file in the correct District CourtNebraska Dept. of RevenueFile the county inheritance tax return and final state income tax returnNebraska DMVTransfer vehicle titles to heirs using estate documentationNebraska Public Employees Retirement System (NPERS)Notify the pension and apply for any survivor benefit for public employeesNebraska Dept. of Veterans AffairsApply for the surviving spouse homestead exemption and burial eligibility at Fort McPherson National Cemetery in Maxwell

    What families commonly miss in Nebraska

    • Nebraska families often assume the inheritance tax return goes to the state Department of Revenue — but it's actually filed with the county judge where probate is opened, and each county may use different forms, which catches families off guard when they look in the wrong place.
    • Nebraska families are often surprised to receive an inheritance tax bill — the rate depends on how closely related the beneficiary is to the deceased, and more distant relatives or non-relatives can face significantly higher rates than they expected.
    • Many Nebraska families try to handle transfers informally right after a death — and hit a wall when banks, brokerages, and the DMV all require a formally appointed personal representative before they'll release anything, even in a straightforward estate.

    Deeper reading

    Probate: what families need to know

    Probate rules vary significantly by state. Our full guide explains the process, timelines, and how to avoid common delays in Nebraska.

    Military families in Nebraska

    Nebraska has additional veteran & survivor benefits

    • Apply for Nebraska homestead exemption (surviving spouse of veteran)
    • Contact Fort McPherson National Cemetery for burial

    Nebraska-specific

    Start these Nebraska-specific tasks in Order

    These tasks appear automatically in your checklist when you select Nebraska as your state.

    File for Nebraska probate in County CourtLegal & Estate

    File in County Court.

    Review Nebraska elective share rightsLegal & Estate

    Surviving spouse may elect up to one-half of the augmented estate

    Transfer vehicle at Nebraska DMVLegal & Estate

    Submit title transfer with estate documentation

    Plus dozens more tasks added automatically for Nebraska families.

    Order walks your family through every step, for Nebraska and beyond.

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    Covers all 50 states + DC · Jurisdiction-specific tasks added automatically

    See guides for other states

    Browse all 51 state guides Full guide: what to do when someone dies Back to home