Nebraska Mileage and Vehicle Tax Records (2026): Federal AGI, No Bonus Add-Back, PSC Rideshare Permits and Driverless Vehicles

General information, not tax or legal advice. Talk to your tax preparer or attorney about your situation.

Nebraska starts from federal adjusted gross income, so a self-employed driver's federal mileage deduction carries over, and the 2025 top rate is 5.20%. Since 2006, Nebraska hasn't required an add-back for federal bonus depreciation or enhanced Section 179. Rideshare companies need a Public Service Commission permit, and driverless-capable vehicles may operate without a human driver.

Nebraska follows your federal numbers more closely than many states, including on bonus depreciation. This guide covers what the Nebraska Department of Revenue, the Public Service Commission and the Nebraska Revised Statutes say as of October 16, 2026.

The federal baseline every Nebraska driver starts from

Most vehicle deductions begin on your federal return. If you're self-employed, you can generally use the standard mileage rate or actual expenses for the business share of your car (IRS Topic 510). For 2026 the business rate is 72.5¢ per mile for January 1 to June 30 (IR-2025-128 / Notice 2026-10) and 76¢ per mile for July 1 to December 31 (IR-2026-29 / Announcement 2026-11) (IRS standard mileage rates). EVs use the same rates; see the 2026 EV mileage rate guide. Most employees can't deduct unreimbursed car expenses federally (Topic 510). IRS Publication 463 asks for each business trip's miles, date, destination and purpose, plus total miles. Commuting stays personal (commuting vs business miles).

How Nebraska treats vehicle deductions

The 2025 Form 1040N booklet has you enter federal adjusted gross income on line 5, so a Schedule C vehicle deduction, figured with the standard mileage rate or actual costs, is already reflected. The 2025 tax calculation schedule tops out at 5.20%. If you itemized federally, the booklet allows the larger of the Nebraska standard deduction or your federal itemized deductions minus state and local income taxes.

Depreciation: no add-back since 2006

The Department of Revenue's bonus depreciation guidance explains that Nebraska required add-backs of bonus depreciation and enhanced Section 179 in the early 2000s (LB 1085 in 2002 and LB 596 in 2003). For tax years beginning on and after January 1, 2006, taxpayers aren't required to add back any bonus depreciation or enhanced Section 179 expense taken on their federal return. So a vehicle's federal depreciation generally carries over. See robotaxi fleet depreciation and Section 179.

Rideshare (TNC) rules in Nebraska

Neb. Rev. Stat. § 75-324 says no one may operate a TNC in Nebraska without a permit from the Public Service Commission. The commission's TNC page says a TNC must apply for and receive a Permit of Authority. Drivers working under a permitted TNC don't need their own commission permit, but they must carry proof of TNC insurance while using the app. Whatever the company keeps, save your own trip receipts and annual summaries. See which rideshare miles count. If you also drive in a neighboring state, see the Colorado guide.

Robotaxis and driverless-capable vehicles in Nebraska

Nebraska's 2018 law (LB 989) is codified at Neb. Rev. Stat. §§ 60-3301 to 60-3311. Under § 60-3302, a driverless-capable vehicle may operate on public roads without a conventional human driver physically present if it can achieve a minimal risk condition and can follow traffic laws, including safely negotiating railroad crossings. Under § 60-3308, these vehicles are governed exclusively by those sections and the Department of Motor Vehicles, and neither the state nor a political subdivision may add requirements or taxes specific to their operation, including on-demand driverless-capable vehicle networks. For fleet records, see robotaxi fleet tax basics.

What to keep in your Nebraska records

Each business trip's date, start, destination, purpose and miles, plus total miles for the year (Pub 463); a weekly log counts as timely kept.
Separate Business, Commute and Personal totals for Form 4562 Part V.
Keep records until the period of limitations runs out, generally 3 years federally (IRS); ask your preparer about the state period.
Keep your federal Schedule C and depreciation schedule; Nebraska starts from the same federal AGI.
For rideshare: download ride receipts and annual summaries for your federal Schedule C.

For the full list of log fields, see what the IRS asks you to record.

Example: 1,000 hypothetical business miles driven in September 2026 × 76¢ (IR-2026-29) = $760 at the federal standard rate. Miles driven in March 2026 would use 72.5¢ (IR-2025-128) instead, so keep each trip's date. Estimates, not tax advice.

One log for both returns

A Nebraska return doesn't call for a second mileage log; your preparer works from the same business, commuting and personal miles. CyberDeduct builds a mileage log around IRS Pub 463 from your Tesla's own trip and odometer data (Model S, 3, X, Y and Cybertruck). You connect your Tesla account once through Tesla's standard account sign-in (OAuth); CyberDeduct never sees or stores your password. Home/work rules and route templates label most trips Business, Commute or Personal; you tap to change any label and confirm the purpose. The dashboard shows your business-use percentage and warns you on the 28th if you're under 50%. You export a PDF or CSV log plus a Form 4562 Part V worksheet for your preparer. See how the log is built or see plans.

Sources (checked October 16, 2026)

Frequently asked questions

Does Nebraska use my federal mileage deduction?

Generally yes for the self-employed. Form 1040N starts from federal adjusted gross income on line 5, which already reflects Schedule C vehicle expenses.

Does Nebraska add back bonus depreciation?

Not for tax years beginning on and after January 1, 2006, per the Department of Revenue's guidance.

What is Nebraska's top income tax rate for 2025?

The 2025 tax calculation schedule tops out at 5.20%.

Do Nebraska rideshare companies need a permit?

Yes. Neb. Rev. Stat. § 75-324 requires a permit from the Public Service Commission; drivers under a permitted TNC don't need their own.

Are driverless cars legal in Nebraska?

Yes. § 60-3302 lets driverless-capable vehicles operate without a conventional human driver if they can achieve a minimal risk condition and follow traffic laws.

This article is general information, not tax or legal advice. Talk to your tax preparer or attorney about your situation. State laws and bill status change; check the linked sources for the current text.

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