Nebraska Income Tax Form and Nebraska Income Tax Information

By | December 23, 2015

Nebraska Income Tax E-File Information

Nebraska Online Services. However, there is an Armed Forces Tax Council (all military branches) and OJAG, Code 16 (Navy) requirement to retain this form and necessary documents until December 31st of the year the return was filed.


Who must file Nebraska Income Tax?

Residents must file if they were required to file a federal return, or if they have more than $5,000 in Nebraska adjustments to federal income. Nonresidents must file if they had any income derived from or connected with Nebraska sources. Follows general residency rules, except that persons present in the state for more than six months are part-year residents for tax purposes.


What are Nebraska Tax deductions, income exclusions, and income tax exemptions?

Taxed as ordinary income. Follows federal rules. The personal exemption credit for tax year 2014 is $128 per exemption. See Line 19, Form 1040N. All taxpayers are allowed the larger of the Nebraska standard deduction or federal itemized deduction, minus state and local income tax claimed on Federal Schedule A. See: Page 8 of Form 1040N Booklet.


What are Nebraska Capital Gains tax?

Taxed as ordinary income. Follows federal rules.


What is the Nebraska Income Tax Deadline?

Deadline is April 18, 2016. Nebraska Extension of Time. The Department accepts the federal extension of time to file. It is only necessary to file a Nebraska extension of time if you are making a tentative tax payment or when a federal extension is not filed. A six-month extension to file Form 1040N may only be obtained by:

1. Attaching a copy of a timely-filed Application for Automatic Extension of Time to File U.S. Individual Income Tax Return, Federal Form 4868, to the Nebraska return when filed;

2. Attaching a schedule to your Nebraska return listing your federal confirmation number and providing an explanation that you received an automatic federal extension by making a payment of your federal estimate of tax due using a credit card;

3. Filing a Nebraska Application for Extension of Time, Form 4868N, on or before the due date of the return, when you need to make a tentative Nebraska payment or when a federal extension is not being requested; or

4. Attaching a copy of the statement or letter submitted with your federal return requesting the automatic extension of time to file for a U.S. citizen residing outside the U.S. or Puerto Rico, to the Nebraska return when filed.


Nebraska Sales Tax

Nebraska law requires that if sales tax is not collected by the seller on any taxable sale, the purchaser must remit the tax directly to the state. When remitted by the purchaser, the tax is called use tax. The same items and services that are subject to Nebraska and local sales taxes are subject to Nebraska and local use taxes. If the item purchased is delivered to a Nebraska address, it is subject to sales or use tax on the total purchase price which includes any shipping, handling, and delivery charges The use tax rate is exactly the same as the state and local sales tax rate where you reside


Nebraska Income Tax

in Nebraska. Individual state and local use tax may be reported and paid on line 38 of the Form 1040N; or by using the Nebraska and Local Individual Use Tax Return, Form 3.

Nebraska Individual Income Tax Booklet: Form 1040N Booklet


Nebraska Income Tax Contact

Department of Revenue
301 Centennial Mall South
P.O. Box 94818
Lincoln, NE 68509-4818

General Information:

(800) 742-7474
Forms: Forms
Web site: Department of Revenue
Refund Status: (402) 471-5729 and 800 742-7474 Refund Status
E-file help desk: (402) 471-5805

Nebraska State Income Tax Filing Addresses:

Payment enclosed:

Nebraska Department of Revenue

P.O. Box 98934

Lincoln, NE 68509-8934


Refund expected or no payment:

Nebraska Department of Revenue

P.O. Box 98912

Lincoln, NE 68509-8912