Nebraska Department of Revenue Individual Income Tax
Navigate the Nebraska individual income tax process with confidence. Find clear guidance for preparing, filing, and managing your annual state tax obligations.
The Nebraska Department of Revenue (NDR) administers and collects individual income taxes. This article outlines the requirements for filing a Nebraska return, including necessary forms, submission methods, and procedures for payments, refunds, extensions, and corrections.
Nebraska Filing Requirements
Whether you need to file a Nebraska individual income tax return depends on your residency status, gross income, and federal filing requirements. The state establishes specific income thresholds that trigger a filing obligation, which vary based on your filing status. The standard deduction amounts that influence these thresholds are:
- $8,350 for Single and Married Filing Separately
- $16,700 for Married Filing Jointly and Qualifying Surviving Spouse
- $12,250 for Head of Household
Full-year residents of Nebraska must file if they are required to file a federal income tax return or if their income includes certain adjustments. Beginning with the 2025 tax year, all Social Security income is exempt from Nebraska state income tax.
A part-year resident, an individual who moved into or out of Nebraska during the tax year, must file if they have any income from Nebraska sources while a nonresident or if they meet the filing requirements of a full-year resident. Nonresidents must file if they receive income from Nebraska sources, such as earnings from a job, rental income from property, or income from a business operating in the state.
Information and Forms for Filing
You will need to gather all income-related documents, such as Form W-2 from employers and various Form 1099s reporting other income from sources like self-employment, dividends, or interest. You will also need the following information for yourself, your spouse, and any dependents:
- Full name
- Social Security Number (SSN)
- Date of birth
The primary form for Nebraska individual income tax is Form 1040N, the Nebraska Individual Income Tax Return. This form is available on the NDR website and requires you to transfer your federal adjusted gross income (AGI) from your federal Form 1040. From there, you will make Nebraska-specific adjustments to determine your final tax liability.
Depending on your financial situation, you may need to complete additional schedules. Nebraska Schedule I is used for adjustments to income, such as contributions to the Nebraska College Savings Plan. Schedule II is for claiming a credit for taxes paid to another state, and Schedule III is used by part-year residents and nonresidents to calculate the portion of their income taxable by Nebraska.
How to File Your Nebraska Tax Return
Once your forms are complete, you can submit them by electronic filing or paper filing. The deadline for filing your return and paying any tax owed is April 15th.
Electronic filing, or e-filing, is the most common method. Nebraska offers a free online filing service called NebFile for eligible full-year residents. To use NebFile, you must have a valid email address and upload a complete copy of your federal return. You can also use approved commercial tax software to file both federal and state returns.
For those filing by mail, you must send your completed and signed paper forms to the correct address. The mailing address depends on whether you are expecting a refund or making a payment.
Returns requesting a refund should be mailed to the Nebraska Department of Revenue, PO Box 98912, Lincoln, NE 68509-8912. Returns with a payment enclosed or no refund due should be sent to the Nebraska Department of Revenue, PO Box 98934, Lincoln, NE 68509-8934.
Making Tax Payments and Checking Refund Status
The Nebraska Department of Revenue provides several options for making tax payments. You can pay electronically through the department’s e-pay system with a direct debit from a bank account or by credit card through a third-party vendor, which may include a convenience fee. To pay by mail, you must include a Nebraska Individual Income Tax Payment Voucher (Form 1040N-V) with your check or money order.
To check the status of your state tax refund, the NDR provides an online tool called “Where’s My Refund?”. You will need your Social Security Number, filing status, and the exact refund amount from your Form 1040N.
Electronically filed returns are processed faster, with refunds issued in about 30 days, while paper returns may take up to three months. The online status tool is only for the current year’s original return and cannot be used for amended returns.
Filing Extensions and Amended Returns
An extension of time to file provides additional time to submit your return, but it does not extend the time to pay any tax you owe. Payments are still due by the original April 15 deadline to avoid interest and penalties.
A federal extension is automatically accepted by Nebraska. However, you must file Form 4868N, Nebraska Application for Extension of Time, if you need a Nebraska-only extension or are making a tax payment with your extension. This form provides an automatic six-month extension to file.
If you discover an error on a previously filed Nebraska return, you must file an Amended Nebraska Individual Income Tax Return, Form 1040XN, to report changes to your income, deductions, or credits.
If the changes to your Nebraska return result from changes made to your federal return, you must attach a copy of your federal amended return, Form 1040-X. Amended returns must be filed on paper and cannot be submitted electronically.