@Opus 17
From the Nebraska 2024 Individual Income Tax Booklet for Line 46 on Form 1040N
https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2024/f_Individual_Income_Tax_Booklet....
Child Care Tax Credit for parent or legal guardian. Prior to claiming the tax credit, the parent or
legal guardian must submit the Child Care Refundable Tax Credit Application, Form 7203 to DOR.
After the Form 7203 is reviewed, DOR will notify the parent or legal guardian of the reserved tax
credit and the assigned certificate number to claim the tax credit. To claim the tax credit, the
certificate number must be entered. The information on the individual income tax return must
support the information submitted on the Form 7203. The tax credit amount claimed cannot exceed
the amount reserved from the submitted Form 7203.
