Nebraska Revised Statutes

Neb. Rev. Stat. § 77-2018.04 (2026)

Inheritance tax; proceedings for determination of; deductions allowed; enumerated

✓ current as of July 2026

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In all proceedings for the determination of inheritance tax, the following deductions from the value of the property subject to Nebraska inheritance taxation shall be allowed to the extent paid from, chargeable to, paid, payable, or expected to become payable with respect to property subject to Nebraska inheritance taxation:

(1) The cost of the funeral of the decedent, including costs for interment and gravesite marker;

(2) All expenses of administration which accrue as a result of the death of the decedent, including, but not limited to, attorney's fees, court costs, and expenses concerning property not subject to probate, and expenses related to taking possession or control of estate assets and the management, protection, and preservation of estate assets, including, but not limited to, expenses related to the sale of estate assets, but not expenses related to the day-to-day operation and continuation of business interests which have not accrued as a result of the death of the decedent;

(3) All expenses of the last illness of the decedent which were incurred within six months of the death of the decedent;

(4) All other debts upon which the decedent was liable for payment at the date of his or her death and which have been paid; and

(5) Any federal estate tax paid, payable, or expected to become payable, after deduction of all applicable credits, which is attributable to property subject to Nebraska inheritance taxation.

Notes of Decisions

Cited in 2 cases (1 in the last 5 years), 1987–2025 · leading case: In Re Est. of West, 415 N.W.2d 769 (Neb. 1987).

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In Re Est. of West, 415 N.W.2d 769 (Neb. 1987). · cites it 2× “Deductions for determination of the inheritance tax are itemized in Neb. Rev. Stat. § 77-2018.04 (Reissue 1986).”

In re Est. of Hyde (Neb. Ct. App. 2025). · cites it 3× “Under Neb. Rev. Stat. § 77-2018.04 (Reissue 1986), deductible expenses are limited to administrative costs accruing due to death, such as probate and court fees, and expressly exclude ongoing business expenses.”

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