Thank you for your reply.  It is a real estate partnership, so there are no gross receipts on page 1 of the federal return.  The gross receipts are shown on the 8825.  When I put a $0 on the federal line 1, the Nebraska errors do go away.  I don't think the Nebraska K-1s are correct though, as they show $0 gross receipts, and I believe they should show the gross rental receipts.