 | Website | http://revenue.nebraska.gov/ |
| Where’s My Refund | https://ndr-refundstatus.ne.gov/refundstatus/… | |
| Info for Tax Preparers | http://www.revenue.nebraska.gov/electron/preparer.html | |
| ERO Assistance | (402) 471-5729 | |
| Taxpayer Assistance | (402) 471-5729 |
Forms ● E-file Information ● General Tax Return Information ● Filing Status Information ● Residency Information ● Military ● Business ● Mailing Addresses ● Business Mailing Addresses ● Federal Links
Forms and Instructions
Electronic Filing Information
Electronic Filing Mandate – Any person or business paid to prepare and file more than 25 Nebraska individual income tax returns in the prior year must e-file all individual income tax returns they are paid to prepare in the current year. Nebraska does not accept fiscal year-end individual tax returns.
Taxpayers who do not want their paid tax preparer to file their Nebraska individual income tax return electronically must complete and sign the Nebraska E-File Opt-Out Record for Individuals.
Taxpayers filing federal Form 1040NR cannot e-file their Nebraska return.
E-File Registration Requirements – Acceptance in the Nebraska e-file program is automatic with acceptance in the federal e-file program.
Tax Years That Can Be E-Filed – Current year and 2 prior years
State Only Return Requirements – Nebraska state returns can be transmitted with the Federal Return or as a State Only return not linked to a Federal Return.
Amended Returns – Form 1040XN, Nebraska Amended Individual Income Tax Return, cannot be e-filed but must be mailed to the address provided on the form.
Electronic Signatures – N/A
General Tax Return Information
Due Date – Individual Returns – April 15
Extensions – Nebraska accepts the federal six-month extension of time to file. If a federal extension has not been filed, or if the taxpayer is making a tentative tax payment, file Form 4868N, Nebraska Application for Extension of Time, by the due date of the original return.
Driver’s License/Government Issued Photo Identification: Nebraska allows Driver’s License or State-issued ID information to be included in the tax return, but it is not required for e-file purposes.
Filing Status Information
Generally, the Nebraska filing status will be the same as on the Federal return. The exception is for married, filing jointly taxpayers where one spouse is a Nebraska resident and the other spouse is a nonresident or partial-year resident of Nebraska. These taxpayers may elect to file either a married, filing jointly return (both spouses are taxed as residents) or married, filing separately returns with Nebraska.
Residency Status Information for Nebraska Returns
Residents: A resident is an individual whose domicile is in Nebraska, or an individual who is physically present in Nebraska and maintains a permanent place of abode within Nebraska for at least 183 days during the tax year, even if domiciled in another state. For this purpose, any part of a day spent in Nebraska is considered a day.
Partial-year resident: A partial-year resident is an individual who is a resident for part of the year but less than the entire year. To be a partial-year resident, a taxpayer must change domicile during the year, either moving into or out of Nebraska.
Nonresidents: A nonresident is a person who is domiciled for the entire year in a state other than Nebraska and who does not reside in Nebraska for more than six months during the tax year.
Military Personnel/Military Spouses
Residents: Military personnel who are residents of Nebraska upon entering military service remain residents of Nebraska for income tax purposes until proof as to change of home of record has been made on DD Form 2058. The 183-day residence provision does not apply to a servicemember or spouse.
Nonresidents: A servicemember and his or her spouse, whose legal residence or domicile at the time of entry into service is a state other than Nebraska, is a nonresident of Nebraska unless the individual elects Nebraska as his or her state of legal residence.
Military spouses: Under the Military Spouses Residency Relief Act, a military spouse’s state of residence does not change when moving to a new state to be with a service member stationed there if the residence or domicile is the same for the service member and spouse. In cases where the spouse has a different legal residence than the servicemember, the following rules apply:
- If the spouse has been in Nebraska for the entire year and maintains a permanent place of abode in Nebraska, he or she is a resident;
- If the spouse has been in Nebraska for 183 days and maintains a permanent place of abode, he or she is a resident;
- If the spouse has been in Nebraska for less than 183 days, he or she is a nonresident unless he or she chooses to change his or her domicile to Nebraska and file an individual income tax return as a partial-year resident for the period of time spent in Nebraska.
Business Return Electronic Filing Information
Business Electronic Filing Mandate – Forms 1120N, 1120-SN, and 1065N may be e-filed, but there is no mandate that they must be e-filed.
Business Return General Information
Due Dates for Nebraska Business Returns
Corporations
- Original returns: April 15, or for fiscal year filers the 15th day of the fourth following the close of the fiscal year.
- Returns on extension: An automatic seven month extension of time to file is granted for filing Form 1120N if federal extension Form 7004 has been requested. If a federal extension has not been applied for, Form 7004N can be filed to apply for the extension. This form cannot be e-filed and must be mailed.
S-Corporations
- Original returns: March 15, or for fiscal year filers the 15th day of the third following the close of the fiscal year.
- Returns on extension: An automatic seven month extension of time to file is granted for filing Form 1120-SN if federal extension Form 7004 has been accepted. If a federal extension has not been applied for, Form 7004N can be filed to apply for the extension. This form cannot be e-filed and must be mailed.
Partnerships
- Original returns: March 15, or for fiscal year filers the 15th day of the third following the close of the fiscal year.
- Returns on extension: An automatic five month extension of time to file is granted for filing form 1065N if federal extension Form 7004 has been accepted. If a federal extension has not been applied for, Form 7004N can be filed to apply for the extension. For e-filing purposes, the extension form can be attached as a PDF to the Form 1065N.
Fiduciary
- Original returns: April 15, or for fiscal year filers the 15th day of the fourth following the close of the fiscal year.
- Returns on extension: An automatic five month extension of time to file (or six months in the case of a bankruptcy estate or qualified funeral trust) is granted for filing form 1041N if federal extension Form 7004 has been accepted. If a federal extension has not been applied for, Form 7004N can be filed to apply for the extension. For e-filing purposes, the extension form can be attached as a PDF to the Form 1041N.
Business Extensions
An extension of time to file is NOT an extension of time to pay.
Corporations – If a federal extension is granted, Nebraska grants an automatic extension of time to file Form 1120N equal to the federal extension. To request an extension with payment but without having requested a federal extension, file Form 7004N – Application for Automatic Extension of Time to File on or before the due date of the return. If a federal extension was granted, an additional month can be requested by filing Form 7004N on or before the date the federal extension expires.
S-Corporations – If a federal extension is granted, Nebraska grants an automatic extension of time to file Form 1120SN equal to the federal extension. To request an extension with payment but without having requested a federal extension, file Form 7004N – Application for Automatic Extension of Time to File on or before the due date of the return. If a federal extension was granted, an additional month can be requested by filing Form 7004N on or before the date the federal extension expires.
Partnerships – If a federal extension is granted, Nebraska grants an automatic extension of time to file Form 1065N equal to the federal extension. To request an extension with payment but without having requested a federal extension, file Form 7004N – Application for Automatic Extension of Time to File on or before the due date of the return. Partnership extensions cannot be extended further beyond the original amount of time extended.
Fiduciaries – If a federal extension is granted, Nebraska grants an automatic extension of six months to file Form 1041N. To request an extension with payment but without having requested a federal extension, file Form 7004N – Application for Automatic Extension of Time to File on or before the due date of the return. Fiduciary extensions cannot be extended further beyond the original amount of time extended.
Amended Business Returns
Corporation – To amend From 1120N, complete Form 1120XN. This form cannot be e-filed and must be mailed.
S-Corporation – To indicate that the 1120-SN is amended, from the main menu select Heading Information > Amended Return.
Partnership – To indicate that the 1065N is amended, from the main menu select Heading Information > Amended Return.
Fiduciary & Estate – To indicate that the 1041N is amended, from the main menu select Heading Information > Amended Return.
Mailing Addresses
Individual Income Tax Mailing Addresses
Business Mailing Address
All Original and Amended business returns that are not e-filed should be mailed to:
Nebraska Department of Revenue
PO Box 94818
Lincoln, NE 68509-4818
Federal Tax Links
Disclaimer
While Keystone Tax Solutions Pro strives to make the information and links contained on this page as timely and accurate as possible, Keystone Tax Solutions Pro makes no promise or guarantee about the timeliness, accuracy or completeness of the contents of this page. The information contained on this page is for general information and is not intended to be tax advice. The user is also encouraged to review the underlying state resources and publications.