County Inheritance Tax Report

Nebraska has an inheritance tax on the estates of decedents which is paid by the estate’s beneficiaries. In 2022, laws that were enacted requiring estates to file information regarding the amount of inheritance tax paid to each county and the beneficiaries paying the tax. Counties are then required to report that information to the Nebraska Department of Revenue which publishes an annual inheritance tax report. This web page links to Neb. Rev. Stat. § 77-2015, which requires the reporting of inheritance tax and the reporting forms for estates and counties. 

County Inheritance Tax Report - Form CIT (07/2025)

Petitioner's County Inheritance Tax Report - Form PCIT (07/2024)