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 Adjustments Increasing Federal AGI
Federal net operating loss deduction

If you deducted a federal net operating loss carryforward in computing your federal AGI, you must include this amount as a positive here.

S corporation and Limited Liability Company (LLC) non-Nebraska loss

A loss from an S corporation or LLC that is not from Nebraska sources increases an individuals adjusted gross income. The loss should be entered here as a positive number.

Report any other allowable adjustments increasing federal adjusted gross income.

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