This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (DOR) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of DOR and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.
This guidance document may change with updated information or added examples. DOR recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.
UPDATED 07/02/2021: The American Rescue Plan Act of 2021 (ARPA) provides up to $10,200 of unemployment benefits received in 2020 will not be taxable federally. Will Nebraska follow the federal treatment of these benefits?
Yes, please see the ARPA Unemployment Exclusion Adjustments notice, dated June 30, 2021, which provides information regarding automatic adjustments and Amended Nebraska Individual Income Tax Returns.
ADDED 04/06/2021: How can I claim the unemployment benefits exclusion if I have already filed my Nebraska return?
At this time, DOR requests that taxpayers do not file amended Nebraska individual income tax returns until DOR determines the appropriate processes for correcting these returns in every situation. DOR is working with the IRS to gather more information. Further guidance will be issued as soon as possible.
Who is required to file the Individual Income Tax Return
See page 5 of the Individual Income Tax Booklet
How can I check on the status of my refund?
What if I can't afford to pay what I owe with my return?
View more information
How can I request an extension of time for filing my income tax return?
See page 3 of the Individual Income Tax Booklet
What is the penalty for filing my tax return late or without payment?
Late filed return -- 5% per month (25% maximum) of the unpaid tax at the due date or extended filing date (extension of time).
Late payment -- 5% of unpaid tax at the due date or extended filing date.
Partial payment -- 5% of unpaid tax at the due date or extended filing date.
What if I've made an error on my tax return and need to correct it?
File an Amended Nebraska Individual Income Tax Return, Form 1040XN, for the appropriate tax year; or request appropriate prior year amended forms. Click here to access the amended forms.
How do I get a copy of my previously filed return?
File a Nebraska Tax Return Copy Request, Form 23
How do I get a copy of my Form W-2?
If you have not received a Form W-2 from an employer by January 31, call or write to your employer requesting the form, giving them your current mailing address. Nebraska will accept a photocopy of your W-2 if the original is lost. If this is unsuccessful, call the IRS at 1-800-829-1040 to obtain a substitute Form W-2. Nebraska will accept a copy of the substitute W-2 filed with the IRS. A state amount withheld and "NE" should be written on the form prior to mailing it to the Department of Revenue.
Does Nebraska have a deduction for the qualified state tuition program under section 529 of the Internal Revenue Code?
Yes. Nebraska has the Nebraska College Savings Program deduction. The account owner deducts from federal adjusted gross income the annual contributions he or she makes to the Nebraska College Savings Program.
The college savings plans are qualified tuition programs under Section 529 of the Internal Revenue Code, which governs all state programs. There are four plans within the Nebraska Educational Savings Plan Trust – NEST Direct College Savings Plan, NEST Advisor College Savings Plan, the TD Ameritrade 529 College Savings Plan, and the State Farm College Savings Plan. The Nebraska State Treasurer serves as the Program Trustee. First National Bank of Omaha serves as the Program Manager, and all investments are approved by the Nebraska Investment Council.
Effective January 1, 2014, the maximum state deduction is $10,000 for single, head of household, and married, filing jointly filers; and $5,000 for married, filing separately filers. Account owners and parents/guardians who are custodians of an UGMA or UTMA NEST Direct account are eligible for the applicable deduction. For more detailed information about the Nebraska College Savings Program, visit the State Treasurer's website.
