NEBRASKA Tax Forms and Instructions
Below are the relevant links for NE State Tax information.
Nebraska State Mandate Nebraska law requires paid tax preparers who filed more than 25 Nebraska individual income tax returns in the prior year to e-file all Nebraska individual income tax returns they prepare in the current year. For Nebraska, the act of e-filing is the taxpayer?s signature. ? A tax preparer may be fined $100 per return not e-filed as required. ? The Nebraska Tax Commissioner may grant hardship waivers for the mandate or the penalty, but only in limited circumstances. ? Taxpayers who refuse e-filing must complete and sign the Nebraska E-file Opt-Out Record for Individuals. A copy must be retained by the preparer for at least three years after the return due date.



NEBRASKA Tax Forms and Instructions Information
Online Credit Card Payments
  • Offical Payments
    Or call 1-800-2PAY-TAX (Offical payments charges a nominal fee for this service)(Use Jurisdiction Code 2000 for Individual and Jurisdiction Code 2006 for Business Taxes)
Mailing Addresses
  • Return Mailing Address:
    NEBRASKA DEPARTMENT OF REVENUE
    P.O. BOX 98912
    LINCOLN, NE 68509-8912

  • Return Mailing Address without Refund:
    NEBRASKA DEPARTMENT OF REVENUE
    P.O. BOX 98934
    LINCOLN, NE 68509-8934

  • Estimates Mailing Address:
    NEBRASKA DEPARTMENT OF REVENUE
    P.O. BOX 98911
    LINCOLN, NE 68509-8911

  • Amended Return Mailing Address:
    NEBRASKA DEPARTMENT OF REVENUE
    P.O. BOX 98911
    LINCOLN NE 68509-8911

  • Extension Mailing Address:
    Any individual making a tentative tax payment and/or wanting more time to file a Nebraska income tax return, must file a Nebraska Application for Automatic Extension of Time, Form 4868N. The requirement to file Form 4868N is waived if the Nebraska tax return is e-filed through a paid tax preparer. Married couples who file married, filing separately, who both want an extension of time, must each complete a separate Form 4868N. Blanket extensions are not granted. If a federal extension of time has been granted, the filing date for Form 1040N is automatically extended for the same period. When you file your Nebraska income tax return, if not e-filing through a paid tax preparer, you must: -Send a copy of the Application for Automatic Extension of Time to File, Federal Form 4868; or -Attach an explanation that you received an automatic federal extension electronically; and include your federal confirmation number

    NEBRASKA DEPARTMENT OF REVENUE
    P.O. BOX 94818
    LINCOLN, NEBRASKA 68509-4818

  • Electronic Filing:
    The Nebraska e-file program: ? Supports linked (federal/state) and unlinked (state only) filing through the Federal/State Modernized Electronic filing (MeF) program. ? Accepts resident, part-year and nonresident returns for the current and prior two years. Exclusions from electronic filing. Nebraska does not accept: ? Amended returns. ? Fiscal year returns. Required supporting documents. Not all software supports Nebraska forms and schedules. If a required form or schedule cannot be e-filed or attached as a pdf, the Nebraska Department or Revenue may request documentation from the taxpayer after the return is received.
Federal Tax Information