States / Nebraska

Nebraska

Last checked Oct 22, 2026

Nebraska practitioners use about six state logins for tax and payroll work, run by four agencies. The Department of Revenue still runs its own tax systems: NebFile for individual returns and the Nebraska Electronic Filing System for sales, withholding and other business taxes. In 2017 it asked vendors about replacing its mainframe, Oracle and OnBase tax platforms with one integrated tax system, and FAST Enterprises and Revenue Solutions answered, but no RFP, contract or appropriation for a replacement was found. Unemployment insurance runs on NEworks, built by Geographic Solutions: benefits were paid through its GUS system by March 2020 and employer UI tax on 12/6/2021. That system was added in 2017 to an existing Geographic Solutions relationship without a new competitive bid, and its ceiling grew from $34.7M to $46.9M through the first 13 amendments before a July 2026 amendment set it at $41.2M through June 2027. The State Auditor issued modified opinions on the unemployment fund for fiscal 2020 to 2022 and has reported material weaknesses since, largely because NEworks and the old tax system could not be reconciled to the state's books. The Secretary of State's back office runs on a Civix system bought by RFP in 2016, whose support years were cancelled for delayed implementation; a new public business filing system is due 12/7/2026. New hire reports go to a Stellarware site under a $650,000 DHHS contract. Nebraska has no state paid family and medical leave program; the latest bill, LB 189, was indefinitely postponed on 4/17/2026.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Jim Pillen
    • Tax Commissioner: James R. Kamm Nebraska Department of Revenue
    • Director, Department of Labor (Commissioner of Labor): Katie Thurber Nebraska Department of Labor
    • Chief Executive Officer: Dr. Steve Corsi Nebraska Department of Health and Human Services
  • Secretary of State: Robert B. Evnen Nebraska Secretary of State

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Nebraska employer numbers: the Department of Revenue (income tax withholding, under the Nebraska ID number, filed in NebFile for Business) and the Department of Labor (unemployment insurance, in NEworks). The State Unemployment Insurance Tax (SUIT) is not a separate account: it is a share of the quarterly combined tax paid under the UI account. Nebraska has no state paid family or medical leave or disability insurance program with its own employer account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Nebraska Department of Labor, Unemployment Insurance Tax

Nebraska's taxable wage base is $9,000 for 2026, or $24,000 for employers in the highest rate category (category 20); it is fixed by statute, not indexed. The 2026 new employer rate is 1.25% (5.40% for construction), and 2027 rates are set in December. Employers pay one combined tax, of which a share (20.0% for 2025 and 2026) is the State Unemployment Insurance Tax (SUIT).

Taxable wage base

2027: not published
2026: $9,000
2025: $9,000
Not indexed: $9,000 for UI tax categories 1 to 19 and $24,000 for category 20 employers, the higher base added by LB428 (2019) in Neb. Rev. Stat. 48-648 and 48-649 to 48-649.04. source Public record

New employer rate

2026: 1.25% Non-construction: the lesser of the state average tax rate or 2.5%. Construction: the category 20 rate, 5.40%.
2025: 1.25% Construction 5.40%. source Public record

Rate range

2026: 0% to 5.4%, 20 combined tax rate categories: category 1 0.00%, category 19 1.19%, category 20 5.40% Combined tax rates (contributions plus SUIT). Employers are arrayed into the 20 categories by reserve ratio. An employer missing quarterly reports when rates are calculated in late November gets the highest rate, adjusted if the reports arrive by December 31.
2025: 0% to 5.4%, 20 categories: category 1 0.00%, category 19 1.03%, category 20 5.40% source Public record

Other assessments

• State Unemployment Insurance Tax (SUIT): Not added on top: 20.0% of combined tax for 2026 and 2025 (5.0% for 2022 to 2024). The Commissioner sets it each year between 0% and 20%; it is deposited in the State Unemployment Insurance Trust Fund and is not credited to the employer's reserve balance. (2026) counts toward the FUTA credit source Public record

Rate notices

Complete experience rating information, including the computed combined tax rate for the next year, is sent to all subject employers in December.. Protest: Appeal within 30 days of the date of the Combined Tax Rate Notice (Neb. Rev. Stat. 48-650). source Public record

Voluntary contributions

Allowed, On or before January 10 for the rate year; limited to lowering the rate by one category (Neb. Rev. Stat. 48-649.03(6)) source Public record

Filing

Combined Tax Report (UI-11T) and Wage Report, quarterly
Due: April 30, July 31, October 31 and January 31: combined tax is delinquent after the last day of the month following the quarter.
Electronic filing: Employers with payroll over $100,000 in either of the two previous years are expected to file and pay electronically (Neb. Rev. Stat. 48-648(2)). The paper Combined Tax Report is mailed to each active account at the end of each quarter.
NEworks source Public record

FUTA credit reduction

None. Not listed by the U.S. Department of Labor as having a Title XII advance balance on January 1, 2026, and not a credit reduction state for 2025 or any earlier year from 2010. source Public record

Recent and coming changes

• Jan 1, 2025 SUIT share of combined tax rose to 20.0% for 2025 (and stayed at 20.0% for 2026), from 5.0% in 2022 to 2024. source Public record

Nebraska charges one combined tax rate; SUIT is a share of it, not an extra rate. The FUTA credit entry rests on the Employer Guide's statement that employers who pay their combined tax timely and in full receive maximum credit against FUTA; the guide does not address SUIT separately.

Not confirmed: 2027 combined tax rates, new employer rate and SUIT share: set in December 2026; the rate table was last revised December 2, 2025. 2027 wage base: fixed by statute at $9,000 / $24,000, but the Department's table has no 2027 column yet.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Nebraska requires Form W-4N for every federal Form W-4 completed on or after January 1, 2020; without one the employer withholds as single with no allowances, and employers with more than 24 employees must withhold at least 1.5% of taxable wages. Supplemental wages may be withheld at a flat 3.5% in 2026 and 2027. Since 2025 Nebraska has a statutory convenience of the employer rule and two seven-day nonresident rules (one for conference or training wages of $5,000 or less), and the 2027 tables lower the top withholding rate.

Withholding certificate

Form W-4N, Nebraska Withholding Allowance Certificate. Federal Form W-4: accepted only for a federal Form W-4 completed before January 1, 2020. For every federal Form W-4 completed on or after January 1, 2020; also to request additional Nebraska withholding. Employees with a federal W-4 completed before 2020 need not submit a W-4N, and the employer keeps using that W-4. With no certificate on file: If an employee completed a federal W-4 on or after January 1, 2020 but no W-4N, the employer must withhold as if the employee were single with no allowances, regardless of marital status. An employee claiming exemption (no Nebraska liability last year and none expected) must complete a new W-4N by February 15 each year; the exemption is good for one year. A nonresident servicemember spouse electing the servicemember's state of legal residence completes Form 9N so that no Nebraska tax is withheld. source Public record

Supplemental wages

2027: 3.5%. Same methods; the 2027 Circular EN keeps the elective flat 3.5% rate.
2026: 3.5%. Supplemental wages paid with regular wages are withheld as one payment for the regular payroll period. Paid at a different time, they may be added to the current or the last preceding payroll period's regular wages in the same year, or the employer may elect a flat 3.5% rate. source Public record

Withholding tables

2026 Nebraska Circular EN, Nebraska Income Tax Withholding on Wages, Pensions and Annuities, and Gambling Winnings, Paid on or after January 1, 2026 (Rev. 11-2025); the 2027 Circular EN (Rev. 8-2026) is out for payments on or after January 1, 2027 (2026). 2027 Circular EN: https://revenue.nebraska.gov/sites/default/files/doc/business/Cir_En_2026/2027cir_en_whole.pdf. Employers with more than 24 employees must withhold at least 1.5% of each employee's taxable wages unless the employee documents a lower amount; the wage bracket tables shade amounts below that minimum.

Reciprocity

No reciprocal agreements. The Circular EN describes no reciprocal agreement. A nonresident working in Nebraska and other states may give the employer Form 9N, Nebraska Nonresident Employee Certificate for Allocation of Income Tax Withholding, to set the percentage of wages subject to Nebraska withholding. source Public record

Nonresidents working here

Withholding applies to all employees, including nonresidents, for services performed in Nebraska. Two special rules from LB 1023 (2024), for tax years beginning on or after January 1, 2025: (1) wages for a conference or training in Nebraska are not subject to withholding if the nonresident works in more than one state, works seven employment duty days or less in Nebraska, and earns $5,000 or less from work while present in Nebraska; (2) a nonresident paid convenience rule wages who works seven employment duty days or less in Nebraska during the year is not subject to Nebraska withholding. Partial days count as full days. Convenience of the employer: yes: wages paid for work performed outside Nebraska for the nonresident employee's convenience are Nebraska source under Neb. Rev. Stat. 77-2733(8)(c) once the nonresident works more than seven days in Nebraska; for 2026 the Circular EN tells the employer to withhold only on wages for work performed while present in Nebraska. Neb. Rev. Stat. 77-2733(8)(c) and (9); LB 1023 (2024); 316 Neb. Admin. Code ch. 21 and 22. source Public record

Deposits and returns

• monthly: More than $500 withheld in the first month of the quarter, or in the second month or the first month, for the second month's deposit. Due 15th day of the following month (first and second months of each quarter)
• quarterly: All other amounts are paid with the quarterly Form 941N. Due Last day of the month following the end of the quarter
• annual: Employers licensed by the Department as annual filers. Due January 31 of the following year

Form 941N, Nebraska Income Tax Withholding Return, quarterly by the last day of the month after the quarter (April 30, July 31, October 31, January 31), filed even with no payments subject to withholding; Form 501N is the monthly deposit transmittal for check payments only. The W-3N reconciliation is covered on the information returns page. Withholding payments must be made electronically if total payments in any prior year exceeded $5,000 (for example, over $5,000 in 2025 means electronic payments from July 1, 2026). Electronic options include Nebraska e-pay, EFW with an e-filed return, ACH credit and Tele-pay. Nebraska e-pay and the Department's Form 941N e-file program source Public record

Annual reconciliation

W-3N, due On or before January 31 following the close of the tax year. With the W-2 and 1099 filing rules

Recent and coming changes

• Jan 1, 2027 2027 Circular EN tables, for wages paid on or after January 1, 2027, lower the top percentage method rate (quarterly single table) from 4.60% in 2026 to 4.03%. source Public record
• Jan 1, 2027 2027 Circular EN rewords the convenience rule: for a nonresident paid convenience rule wages who works more than seven days in Nebraska, the employer withholds on wages for all work performed while present in Nebraska including the first seven days. source Public record
• Jan 1, 2025 LB 1023 (2024): seven-day conference or training rule and the convenience rule for nonresident wages, for tax years beginning on or after January 1, 2025. source Public record

The Circular EN says the special 1.5% minimum for employers with more than 24 employees can be lowered only with employee documentation such as dependents, marital status or itemized deductions.

Not confirmed: Local taxes: the Circular EN mentions no local income tax withheld by employers; not confirmed against another primary source. The Department's withholding page and forms page were saved; the NebFile for Business portal name used elsewhere on the site was not confirmed in the Circular EN, which names Nebraska e-pay and the 941N e-file program.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Nebraska gives full-year residents a credit on Form 1040N, Schedule II (line 19 of Form 1040N) for income tax paid to another state, its political subdivisions or the District of Columbia, but not a foreign country. Partial-year residents and nonresidents use Schedule III instead: tax on all income is multiplied by the ratio of Nebraska source income to total income, and for a partial-year resident the Nebraska income is nonresident Nebraska source income plus resident-period income that is not taxed by another state, so both the nonresident period and other-state-taxed resident income are kept out by allocation rather than a credit. Nebraska offers no reverse credit and is an associate member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form 1040N, Nebraska Schedule II, Credit for Tax Paid to Another State for Full-Year Residents Only. Line: Form 1040N, line 19 (from Schedule II, line 6). Limit: The least of the total Nebraska tax (line 1), the calculated credit (Nebraska tax times the ratio of AGI derived from the other state to Form 1040N line 5 plus line 12 minus line 13), or the tax due and paid to the other state (line 5, not the amount withheld). Total credits cannot exceed the Nebraska tax liability. By statute the credit cannot exceed the proportion of Nebraska tax that the income from the other jurisdiction bears to federal adjusted gross income. Covers: Income tax imposed by another state of the United States, a political subdivision of it, or the District of Columbia on income derived from sources there that Nebraska also taxes. Yes: tax paid to a political subdivision of another state qualifies; when both the state and a subdivision tax the same income, one Schedule II combines them. Foreign taxes: No: Nebraska law does not allow credit for taxes paid to a foreign country or its political subdivisions. Pass-through entity taxes: Yes by statute: a resident partner or beneficiary is deemed to have paid a share of another state's tax on a partnership, trust or estate when that state's taxation of the entity is inconsistent with the Internal Revenue Code, including a tax similar to Nebraska's own pass-through entity tax; the share is the resident's income as a percentage of the entity's income computed for the other state (Neb. Rev. Stat. 77-2730(3)). Attach: A complete copy of the other state's or political subdivision's return, including all schedules; if the tax is not reported on a return, a letter or statement from the other state or subdivision; for subdivisions that do not require a return, the Form W-2 showing the subdivision's tax withheld. A separate Schedule II for each state. Residents subtract S corporation and LLC non-Nebraska income on Schedule I, line 23; when the other states' apportionment exceeds 100% of that income, the Special Conversion Chart instructions must be used. Use the Department's Conversion Chart for the other state's AGI and tax lines. Neb. Rev. Stat. 77-2730. source Public record

Part-year residents: income while a nonresident

Allocated or prorated Partial-year residents and nonresidents report total federal AGI on Form 1040N and figure Nebraska tax on Schedule III: Nebraska source income (line 1, less adjustments) divided by total income gives the ratio on line 4, which is applied to the tax on line 9. A partial-year resident's line 1 includes all Nebraska income a nonresident would report plus all income earned while a Nebraska resident that is not taxed by another state, so income from the period of nonresidence that is not Nebraska source stays out. Form 1040N, Nebraska Schedule III, Computation of Nebraska Tax for Partial-Year Residents and Nonresidents Only. Line: Schedule III, line 4 (ratio) and line 9 (Nebraska income tax, carried to Form 1040N, line 15). source Public record

Part-year residents: credit for the period of residence

Not available. Schedule II is for full-year residents only; partial-year residents "must use Nebraska Schedule III", where income earned while a Nebraska resident that is taxed by another state is left out of Nebraska source income on line 1 instead of being credited. No copy of the other state's return is needed with Schedule III. Form 1040N, Nebraska Schedule III. source Public record

Nonresidents: reverse credit

No. The statute allows the credit to a resident individual and a resident estate or trust; Schedule II is for full-year residents only. Nonresidents pay Nebraska tax on the Schedule III ratio of Nebraska source income. source Public record

Local income taxes

Tax paid to a political subdivision of another state is part of the Schedule II credit, combined with that state's tax on one Schedule II; no separate local credit. source Public record

Multistate Tax Compact

Associate member. source Public record

Other interstate rules

• Statutory resident: an individual who maintains a permanent place of abode in Nebraska and is present in Nebraska for at least 183 days during the tax year is a Nebraska resident even if domiciled in another state; any part of a day counts as a day in Nebraska. source Public record
• Married couples where one spouse is a Nebraska resident and the other a nonresident or partial-year resident may elect to file jointly (both taxed as residents, Schedule III cannot be used) or married filing separately. source Public record

Tax year 2025 Form 1040N booklet and schedules. Reciprocity is covered in the withholding data (none).

Not confirmed: The Department's Conversion Chart (which line of each other state's return to use) was not saved. Whether Nebraska has adopted UDITPA or the Compact's apportionment article was not confirmed from statute.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file Form 1120N on or before the date the related federal return is due (April 15, 2026 for calendar 2025); a federal extension carries over, and Form 7004N is used to make a tentative payment or for more time, up to seven months in total. Partnerships file Form 1065N and S corporations Form 1120-SN by the 15th day of the third month after the year ends. Corporations file a biennial occupation tax report with the Secretary of State by March 1 of even-numbered years (tax based on paid-up capital stock, minimum $26); LLCs and nonprofit corporations file biennial reports by April 1 of odd-numbered years, and LLPs file every year by April 1, with administrative dissolution or revocation after the delinquency date.

Corporate return

Corporate income tax. Form 1120N, Nebraska Corporation Income Tax Return. Due: On or before the date the related federal income tax return is due. For tax year 2025: Apr 15, 2026. Fiscal years: Same rule: the date the related federal return is due. source Public record

Corporate extension

Federal extension accepted. The same number of months granted by the IRS; with Form 7004N for additional time, an extension cannot exceed a total of seven months after the original due date. Attach the federal Form 7004 (or a schedule with the federal confirmation number); file Form 7004N by the original due date to make a tentative payment or when no federal extension is requested, or by the end of the federal extension for more time. An extension extends only the date to file, not the due date to pay; tax not paid by the original due date is subject to interest.

S corporations

Form 1120-SN, Nebraska S Corporation Income Tax Return. Due: On or before the 15th day of the third month following the close of the taxable year. For tax year 2025: Mar 16, 2026. Automatic for the same number of months as a federal Form 7004 extension; Form 7004N for a tentative payment, when no federal extension is requested, or for more time (filed before the federal extension expires), up to seven months in total after the original due date. source Public record

Partnerships

Form 1065N, Nebraska Return of Partnership Income. Due: On or before the 15th day of the third month following the close of the taxable year. For tax year 2025: Mar 16, 2026. Automatic for the same number of months as a federal Form 7004 extension (attach it), or Form 7004N by the due date for a tentative payment or when no federal extension is requested; no additional extension of time to file the Form 1065N will be provided. source Public record

Individuals

Form 1040N. For tax year 2025: Apr 15, 2026. Due the 15th day of the 4th month after the tax year (April 15 for calendar-year filers). The Department of Revenue accepts the federal extension; a Nebraska extension is needed only to make a tentative payment or when no federal extension is filed. Interest runs on unpaid tax. source Public record

Annual report

Filed with the Nebraska Secretary of State, Business Services Division through Annual / Biennial Reporting (online filing during the reporting period).

A Nebraska benefit corporation also files an annual benefit report within 120 days after the end of its fiscal year. The Secretary of State's reporting page lists no periodic report for limited partnerships.

Recent and coming changes

• Dec 7, 2026 The Secretary of State moves to a new Online Business Filing System on December 7, 2026, with accounts for online filers source Public record

Calendar 2025: March 15, 2026 was a Sunday; the federal Forms 1065 and 1120-S were due March 16, 2026, and the 1120-SN and 1065N dates here assume the same next-business-day rule, which the pass-through booklets do not state. No change to these return due dates for tax year 2026 was found.

Not confirmed: LLP annual report fee: not found. Foreign corporation occupation tax schedule (Neb. Rev. Stat. 21-306 onward) not read in full. The LLC and nonprofit biennial report fees rest on the general filing fee in Neb. Rev. Stat. 21-192 and 21-1905; no Secretary of State fee page stating the report fee was read. Weekend rule for the Forms 1120-SN and 1065N March 15 due date not stated in the 2025 booklets.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Nebraska requires electronic payment of sales and use tax, income tax withholding, corporate income tax and motor fuels taxes once a taxpayer paid more than $5,000 for that tax program in a prior year, with a $100 penalty for each required payment not made electronically. A late income tax return carries 5% of the tax a month up to 25%, and a late sales tax return or payment carries 10% or $25, whichever is greater. Interest is 8% a year (simple) for 2025 and 2026, and Revenue Ruling 99-26-2 keeps it at 8% for 2027 and 2028.

Interest on unpaid tax

Redetermined by the Tax Commissioner every other year: the average short-term borrowing rate for the federal government during July of the previous year, rounded to the nearest whole percentage point, plus three percentage points; if the new rate does not differ from the old one by at least two points, the old rate continues (Neb. Rev. Stat. 45-104.02). Revenue Ruling 99-26-2 (August 7, 2026) sets 8% for January 1, 2027 through December 31, 2028. Compounding: Simple interest, figured using each rate for the part of the delinquency it was in effect. Neb. Rev. Stat. 45-104.02; 77-2788 (income tax); 77-2709(3) (sales tax); Revenue Ruling 99-26-2. source Public record

When tax must be paid electronically

• Other: sales and use, income tax withholding, corporate income and motor fuels taxes: Tax or fee payments above the designated threshold for that same tax program in a prior tax year; as of July 2017 the threshold is $5,000 (the statute says payments exceeding $5,000 for a tax program in any prior year). Methods: Nebraska e-pay (EFT debit for business), ACH credit, credit card and Tele-pay. The Department notifies taxpayers at least three months before the first required electronic payment; sales tax payers under the mandate must also e-file Form 10. Penalty for paying another way: $100 for each required payment not made electronically, in addition to all other penalties and even if payment by another method is timely; may be waived for good cause. source Public record

Penalties

Late filing

Covers: Income tax returns (individual, corporate, fiduciary) under the Nebraska Revenue Act; sales and use tax returns. Income tax: 5% of the tax required to be shown if the failure is for not more than one month, plus 5% for each additional month or fraction, unless due to reasonable cause and not willful neglect; the tax is reduced by amounts paid by the due date and by credits. Sales and use tax: 10% of the tax not paid by the required filing date or $25, whichever is greater, for filing late or paying late. Maximum: Income tax: 25% in the aggregate. Minimum: Sales and use tax: $25; withholding return: $25 or the 5% a month amount, whichever is greater. Neb. Rev. Stat. 77-2789 (income tax); 77-2708(1)(c) (sales and use tax). source Public record

Late payment

Covers: Sales and use tax; income tax. Sales and use tax: the same 10% or $25 penalty applies to failure to remit or remitting after the filing date. Income tax: no separate late payment penalty was found in the statutes read; unpaid income tax bears interest from the original due date, determined without regard to any extension. For sales and use tax, one penalty (10% or $25) covers late filing and late payment, in addition to interest. For income tax only the failure to file penalty in 77-2789 was found. Neb. Rev. Stat. 77-2708(1)(c); 77-2788. source Public record

Estimated tax, individuals

Charged as penalty. 8% per year on the underpayment for the number of days late (Form 2210N for 2025). Safe harbor: Estimated payments totaling at least 90% of the tax shown on the current year return, 100% of the tax shown on the prior year return, or 110% of the prior year tax if prior year AGI was more than $150,000 ($75,000 married filing separately). No penalty if the tax less withholding is under $500. The statute says the underpayment is determined in accordance with the laws of the United States. Form: Form 2210N. source Public record

Estimated tax, corporations

Charged as penalty. 8% per year for days in 2025 and 2026, figured like interest on the underpayment of each installment. Safe harbor: Required annual payment is the lesser of the current year tax or the prior year tax (prior year must be a 12-month year with a liability); installments of 25% each, with annualized income and adjusted seasonal methods allowed. A large corporation (federal taxable income of $1 million or more in any of the three preceding years) may use the prior year tax only for the first installment. No penalty if the tax after refundable credits is less than $400. Also used by S corporations and partnerships. Form: Form 2220N. source Public record

Penalty relief

The statutes allow waiver for cause: the late filing penalty does not apply when the failure is due to reasonable cause and not willful neglect, and the $100 electronic payment penalty may be waived on a showing of good cause. source Public record

Other penalties

• Required electronic payment not made electronically. $100 per payment (not applied to individual income tax payments). source Public record
• Sales and use tax deficiency determination (or estimate when no return is filed). 10% or $25, whichever is greater; 25% or $50, whichever is greater, if due to fraud or intent to evade. source Public record
• Failure to file a withholding return. $25 or the 5% a month failure to file amount, whichever is greater; plus 10% if a final determination is not paid. source Public record
• Failure to file statements of payment (including W-2 duplicates) on time. $2 per statement, not more than $2,000 a calendar year, unless reasonable cause. source Public record
• Income tax deficiency from negligence or intentional disregard of rules. 5% of the deficiency; 50% if due to fraud (in place of the 5%). source Public record
• Paid preparer filing 25 or more returns not e-filing. $100 per return not properly filed, waivable for good cause. source Public record

Recent and coming changes

• Jan 1, 2027 Revenue Ruling 99-26-2 keeps the interest rate on delinquent taxes and refunds at 8% for January 1, 2027 through December 31, 2028; it supersedes Revenue Ruling 99-24-1. source Public record

Refunds earn the same rate as delinquent payments (45-104.02(4)). No income tax refund interest is paid if the refund is made within 90 days after the due date or filing, or if the return could have been but was not filed electronically (77-2794). Employers issuing more than 50 W-2, W-2G, 1099-R and 1099-MISC statements must file them electronically.

Not confirmed: Income tax late payment penalty: none found in Neb. Rev. Stat. 77-2788 to 77-2790; whether the Department assesses one by regulation was not checked (Title 316 regulations not read). Penalty waiver request: no Department form or page describing how to request a waiver was found. Whether the $5,000 e-pay mandate also reaches pass-through entity tax or estimated corporate payments separately was not stated. Dishonored payment penalty: not found. No first-time abatement policy found.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Nebraska does not follow IRS disaster postponements automatically: the Tax Commissioner announces relief for each disaster by news release, extending time or waiving penalties and interest for income tax returns and payments, and once (March 2019) for other taxes. Relief has been automatic for taxpayers in the counties or NEMA-identified zip codes named in the release; others ask with Form 21 or Form 21A. No Department relief was found for the five 2026 state-declared disasters for which the IRS postponed federal deadlines.

When the IRS postpones deadlines

Announces relief case by case In March 2019, after the IRS granted relief under section 7508A, Tax Commissioner Fulton, "pursuant to Neb. Rev. Stat. § 77-2770", extended the relief to taxpayers in the nine counties in the IRS release that were subject to evacuation, granting "an extension and a waiver of penalties and interest" for individual, corporate, and estate and trust income taxes and for partnership and S corporation returns until July 31, 2019. Section 77-2770 lets the Tax Commissioner grant a reasonable extension of time for filing or for payment of income tax or estimated tax. No standing rule adopting IRS postponements was found. Set in each release. In 2019 relief first covered the IRS-named counties (limited to evacuated locations), then zip codes identified by the Nebraska Emergency Management Agency (NEMA); in 2024 zip codes identified by NEMA. Neb. Rev. Stat. § 77-2770; Tax Commissioner news releases of Mar. 20, Mar. 27 and Apr. 12, 2019 and June 7, 2024. source Public record

Taxes covered

As set in each release. 2019 and 2024: individual, corporate and fiduciary income tax returns and payments and partnership and S corporation returns. March 20, 2019: a waiver of penalties and interest for late returns or payments of taxes due to the Department from Mar. 15 to Apr. 14, 2019, which the Department said included sales tax returns. Not covered: Not stated as a standing rule; the 2024 release named only income tax returns and payments. source Public record

State-declared disasters

The Tax Commissioner has granted relief using areas identified by NEMA rather than IRS county lists (2019 flooding, 2024 tornadoes). For five 2026 state-declared disasters the IRS postponed federal deadlines to Feb. 1, 2027 at the governor's request; no matching Department relief was found. source Public record

How to get relief

Automatic for taxpayers whose business or home is in the counties or NEMA zip codes named in the release; no Form 21 or 21A is needed. Affected taxpayers outside those areas mail a Request for Abatement of Penalty, Form 21, or Request for Abatement of Interest, Form 21A, explaining how they were affected. The Department also says income tax filing extensions may be requested for hardship due to a natural disaster. Penalties: Penalties and interest are waived if returns are filed and tax paid by the date set in the release. The penalty under Neb. Rev. Stat. § 77-27,115 for failure to keep records may be abated if records were lost to a natural disaster or other casualty. source Public record

Where relief is posted

Tax Information for Victims of Natural Disasters

Other disaster tax rules

• Property tax: owners of real property with significant damage (over 20 percent of assessed value) from a calamity on or after Jan. 1 and before July 1 file a Report of Damaged Real Property, Form 425, with the county clerk by July 15, a deadline that may not be extended. source Public record
• LB 913 (operative July 21, 2016): after a governor or presidential disaster or emergency declaration, out-of-state businesses repairing utility, communications, gas or water infrastructure and their nonresident employees are exempt from Nebraska income tax, withholding and use tax on equipment brought in temporarily, for the disaster period; the business notifies the Department within ten days of entry. source Public record

The governor said 2026 was the first time Nebraska requested and received IRS relief under new federal law letting the IRS act on a governor's disaster declaration (https://governor.nebraska.gov/node/9943). The site's current-events list (data/disasters.json) records Nebraska as checked with nothing current. The March 27, 2019 release was later superseded by releases of Apr. 3 and Apr. 12, 2019, which moved to NEMA zip codes.

Not confirmed: No Department of Revenue relief was found for the 2026 IRS postponements on Nebraska state declarations (deadlines Feb. 1, 2027 and Jan. 7, 2027). The Apr. 3, 2019 release referred to in later releases was not read. Sales tax exemptions or refunds for disaster rebuilding were not found.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Business income taxes $19.7B; Individual income tax withheld and FICA tax $17.5B; Individual income tax payments and SECA tax $4.9B; Railroad retirement tax $1.2B; Excise taxes $281M; Estate tax $267M; Estate and trust income tax $192M; Unemployment insurance tax $41M; Gift tax $9.7M. source Public record

Filers moving in and out, 2022 to 2023

21,989 returns (38,081 people) with $1.3B of income moved in from other states; 23,473 returns (39,983 people) with $1.6B moved out, a net loss of $0.2B in income. source Public record

Minimum wage

Checked Nov 3, 2026. Nebraska Department of Labor

Nebraska's minimum wage is $15.00 an hour from January 1, 2026, the last step of Initiative 433 (2022), and rises to $15.26 on January 1, 2027. LB258 (approved February 9, 2026, effective July 18, 2026) replaced the initiative's Midwest CPI-U adjustment with a fixed 1.75% increase each January 1 and added a $13.50 youth wage for 14 and 15 year olds. Tipped employees get a cash wage of at least $2.13, and the law covers employers of four or more.

Rate

$15.00 from Jan 1, 2026 Final step of Initiative 433; unchanged when LB258 took effect July 18, 2026.
$15.26 from Jan 1, 2027 1.75% increase under section 48-1203(2) as amended by LB258; shown on the Department's poster updated 7/31/2026. source Public record

How it is set

Scheduled steps in law: Fixed 1.75% increase each January 1 from 2027 (LB258); before LB258 the statute indexed the rate to the Midwest Region CPI-U. Announced: The Department calculates and publishes the next rate by October 15 each year, starting October 15, 2026 Neb. Rev. Stat. 48-1203, as amended by Initiative Law 2022, No. 433 and Laws 2026, LB258 source Public record

Other rates

• Employers with fewer than four employees at any one time are not covered (the Wage and Hour Act defines employer as one employing four or more, excluding seasonal employment of not more than 20 weeks a year) (2026) source Public record
• Student learners in a bona fide vocational training program: at least 75% of the minimum wage (2026) source Public record
• Training wage: new employees aged 16 to 19 (not seasonal or migrant workers or emancipated minors) for 90 days, with one extra 90 day period for approved on the job training; no more than one fourth of total hours paid at this rate: $13.50 (2026) source Public record
• Training wage, same conditions: $13.70 (2027) source Public record

Tipped employees

2026: cash wage $2.13, tip credit $12.87 Cash wage of at least $2.13 plus tips; wages and tips together must equal the minimum wage. Tip credit is the difference from the $15.00 minimum.
2027: cash wage $2.13, tip credit $13.13 Cash wage stays $2.13; tip credit is the difference from the $15.26 minimum. source Public record

Youth and training wages

$13.50. From July 18, 2026, employees aged 14 or 15 who are not emancipated minors may be paid a youth minimum wage of $13.50, rising 1.5% on January 1, 2030 ($13.70) and every fifth year after (Neb. Rev. Stat. 48-1203(5)). A separate training wage applies to new hires aged 16 to 19 ($13.50 in 2026, $13.70 in 2027). source Public record

Poster

State of Nebraska Minimum Wage (required poster)

Recent and coming changes

• Jul 18, 2026 LB258 approved by the Governor: replaces the Midwest CPI-U adjustment with a 1.75% annual increase from January 1, 2027, adds a youth minimum wage of $13.50 for ages 14 and 15, and sets the training wage at $13.50 rising 1.5% a year. source Public record
• Jan 1, 2027 Minimum wage rises to $15.26 (training wage $13.70). source Public record
• Jan 1, 2028 Scheduled $15.53 (2028), $15.80 (2029) and $16.08 (2030); youth wage $13.70 from 2030, per the Department's poster. source Public record

The Department's Labor Standards page heading reads "$15 Minimum Wage Effective January 1, 2026". The 2027 to 2030 rates on the poster are 1.75% steps from $15.00. No state exempt salary threshold above the federal level was found.

Not confirmed: Whether Nebraska preempts city or county minimum wages was not confirmed from a primary source; no local minimum wage was found on the Department's pages. An October 2026 Department notice publishing the 2027 rate (required by October 15, 2026) was not found; the $15.26 figure comes from the poster updated 7/31/2026 and the statute's 1.75% formula.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. No program

Nebraska has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no 2026 or 2027 contribution rate, wage base, employer or employee share, or separate report. No voluntary state program was found. LB189, which would have adopted a Paid Family and Medical Leave Insurance Act, was indefinitely postponed on April 17, 2026.

Separate from paid family leave: the Nebraska Healthy Families and Workplaces Act (Neb. Rev. Stat. 48-3801 to 48-3811) has required employers with 11 or more employees to provide paid sick time since October 1, 2025. It is paid by the employer as wages, with no payroll contribution or state fund. LB189 (109th Legislature, a carryover bill) was indefinitely postponed on April 17, 2026.

Not confirmed: No Nebraska agency page or statute found says in words that Nebraska has no paid family and medical leave or temporary disability insurance program; "none" rests on the U.S. Department of Labor Women's Bureau count and map (map updated September 2023), the site's own taxids research, and no program found in this run. Not checked in the Nebraska insurance code: whether Nebraska has a law letting insurers sell private paid family leave insurance (for example as a rider to group disability policies, as Virginia allows). Secondary summaries seen in search results name other states for such laws, not Nebraska.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. Paid sick leave

Since October 1, 2025, the Nebraska Healthy Families and Workplaces Act has required employers with 11 or more employees to give paid sick time of one hour per 30 hours worked, up to 40 hours a year at employers with 11 to 19 employees and 56 hours a year at larger employers. Nebraska has no general state family and medical leave law beyond the federal FMLA, but its Family Military Leave Act gives 15 or 30 days of unpaid leave to spouses and parents of deployed service members. Earned but unused vacation is wages that must be paid at separation.

Paid sick leave

The law

Nebraska Healthy Families and Workplaces Act source Public record

Employers covered

Employers with 11 or more employees. A small business (11 to 19 employees in a given week, unless it had 20 or more on its payroll in each of 20 or more calendar weeks in the current or preceding year) must allow 40 hours a year; larger employers 56 hours. The United States, the State of Nebraska and its political subdivisions are not covered. The Department of Labor counts only individuals who worked at least 80 hours in Nebraska for the employer in a calendar year.

Employees not covered

Excluded: individual owner-operators, independent contractors, individuals who work in Nebraska fewer than 80 hours in a calendar year, seasonal or other temporary agricultural workers, employees subject to the federal Railroad Unemployment Insurance Act, and individuals under 16. Full-time, part-time and temporary employees are covered.

How it builds up

At least 1 hour of paid sick time for every 30 hours worked, beginning after 80 hours of consecutive employment; overtime exempt employees are assumed to work 40 hours a week unless their typical week is shorter

Yearly cap

Unless the employer sets a higher limit, an employee need not be allowed to earn or use more than 40 hours a year at a small business (11 to 19 employees) or 56 hours a year at other employers. No cap on the carried over balance is set; the yearly use limit still applies.

Front-loading

The employer may provide all the paid sick time an employee is expected to accrue in a year at the beginning of the year.

When use can start

Accrual begins after 80 hours of consecutive employment; accrued time may be used as it is accrued.

Carryover

Accrued paid sick time carries over to the next year, but the yearly use limit (40 or 56 hours) still applies. Instead of carryover, the employer may pay out unused time at year end and give the employee at least the required amount for immediate use at the start of the next year.

Allowed uses

The employee's or a family member's mental or physical illness, injury, health condition, diagnosis, care, treatment or preventive care; a meeting at a child's school or place of care about the child's health condition; closure of the workplace or a child's school or care by a public official in a public health emergency; self-isolation or care when health authorities or a health care professional find the person's presence may jeopardize others because of exposure to a communicable disease. Family members include children, parents and in-laws, spouses, grandparents, grandchildren, siblings, and any other blood relative or person whose close association is the equivalent of a family relationship.

Notice and documentation

Time is provided on the employee's request, including the expected duration when possible. An employer that requires notice must give a written policy with reasonable notice procedures, and may not deny time for noncompliance if it has not given the employee the policy. For absences of more than three consecutive work days the employer may require reasonable documentation (a health care professional's note, or the employee's written statement if no professional was seen or a note cannot be obtained in reasonable time or without added expense). The employer may not require the employee to find a replacement.

At the end of employment

Unused paid sick time need not be paid out at separation, but if the employer has a combined PTO policy (vacation and sick), all accrued unused PTO is due as wages under the Wage Payment and Collection Act. An employee rehired within 12 months by the same employer has previously accrued unused time reinstated.

PTO policies

Yes. An employer with a paid leave policy, such as a PTO policy, that makes available at least the amount the act requires, usable for the act's purposes, need not provide additional paid sick time or allow accrual or carryover beyond its policy.

Employer duties

Written notice to each employee at the start of employment (or by September 15, 2025), in English and in any language that is the first language of at least 5% of the workforce if the Department has a model notice in it; a poster in each establishment (or electronic notice for remote workers); the paid sick time available, taken to date in the year and paid recorded in or on an attachment to each regular paycheck. The Department says the employer must be able to show the hours worked, the time accrued and the time the employee was allowed to use. Health information must be kept confidential and in a separate file. The statute sets no record retention period.

Enforcement

Nebraska Department of Labor, Labor Standards Division, which takes complaints on a web form and issues citations with administrative penalties of up to $500 for a first violation and up to $5,000 for a second or later violation; an employer with an unpaid citation is barred from contracting with the state or any political subdivision. LB415 (2025) removed the private right of action the initiative had created.

Citation

Neb. Rev. Stat. 48-3801 to 48-3811, Initiative 436 (Initiative Law 2024, No. 436), approved by voters in 2024; amended by LB415 (2025), in effect since Oct 1, 2025

Agency guidance

dol.nebraska.gov

Local laws: No Nebraska statute was found that bars cities or counties from requiring paid leave. The act itself says it does not preempt or limit any other law or standard that provides greater paid sick time. (Neb. Rev. Stat. 48-3810(1)(d)) source Public record

Family and medical leave

Nebraska has no general state family and medical leave law for private employers; it relies on the federal FMLA. Narrower state laws are listed under other leave: the Family Military Leave Act (unpaid leave for spouses and parents of deployed service members) and adoptive parent leave on the same terms as any leave given for a birth.

Vacation and PTO at the end of employment

Must be paid out Under the Nebraska Wage Payment and Collection Act, wages include fringe benefits such as vacation when previously agreed to and the conditions stipulated have been met, and earned but unused vacation leave is due at separation; other paid leave (such as sick leave) is not due unless the employer and employee or union have agreed otherwise. The Nebraska Supreme Court has held that accrued vacation is due as wages at termination (Roseland v. Strategic Staff Mgmt., 2006) and that unused PTO usable for any purpose is vacation leave that must be paid (Fisher v. PayFlex Systems USA, 2013). The Department of Labor says accrued unused time under a combined PTO policy is due as wages. (Neb. Rev. Stat. 48-1229(4) and (6)) source Public record

Other leave the law requires

Recent and coming changes

• Oct 1, 2025 Initiative 436 (Initiative Law 2024, No. 436), approved by voters in 2024, enacted the Nebraska Healthy Families and Workplaces Act, including a section letting an employee sue for violations. Paid sick time requirements began October 1, 2025. in effect source Public record
• LB415, approved by the Governor June 4, 2025, changed the act before its requirements began: as amended it covers only employers with 11 or more employees, excludes seasonal or temporary agricultural workers and individuals under 16, and struck the employee's right to sue, leaving enforcement to Department of Labor citations and administrative penalties. Its effective date follows the constitutional rule of three calendar months after the session adjourned; the exact date was not confirmed. in effect source Public record

What was checked: Checked the Nebraska Healthy Families and Workplaces Act (48-3801 to 48-3811) as amended by LB415, the LB415 slip law and bill history, the Department of Labor's paid sick time FAQ (revised October 31, 2025) and poster, the Wage Payment and Collection Act definition of wages (48-1229) and its annotations, and statutes on jury duty (25-1674), voting (32-922), military leave (55-160, 55-161), family military leave (55-501 to 55-507), volunteer emergency responders (35-1401 to 35-1408) and adoptive parent leave (48-234). No Nebraska statute was found requiring private employers to give bereavement, school activity, organ donation, domestic violence or crime victim leave, and none requiring holidays off or holiday premium pay. Section 55-160 (paid military leave) applies only to state and political subdivision employees. Paid family and medical leave insurance: Nebraska has no state program (see the site's paid leave page for Nebraska; LB189 was indefinitely postponed April 17, 2026).

Not confirmed: LB415's exact effective date was not found on a primary source; under Neb. Const. art. III, sec. 27 it took effect three calendar months after the 2025 session adjourned (the adjournment date was not checked). Section 48-3806(1), which LB415 did not amend, still requires the written notice to tell employees of the right to file a suit, and the Department's poster (published 07/2025) says the same, although LB415 removed the private right of action from section 48-3808. How the Department or courts treat this was not found. The date of the November 2024 vote on Initiative 436 and its vote count were not confirmed from the Secretary of State. No Nebraska city or county paid sick leave ordinance was found, but city codes (Omaha, Lincoln) were not searched directly. No crime victim or witness leave statute for private employers was found; the victim rights statutes (chapter 81, article 18) were not read in full. Firecrawl results did not report a creditsUsed figure, so the zero credit check could not be confirmed from the result. What the initiative as passed required before LB415 (its employer size rule and yearly limits) was not read from the original initiative text; the LB415 slip law's text extraction loses the strike and underline formatting.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Nebraska levies a 5.5% state sales and use tax, and cities and villages add local sales and use taxes that are reported to the Department of Revenue on the same Form 10. A seller without physical presence must register once it has more than $100,000 in Nebraska retail sales or 200 or more Nebraska transactions in the prior or current calendar year (LB 284, effective April 1, 2019); the 200-transaction test is still in the statute.

State rate

5.5%, since Oct 1, 2002 Neb. Rev. Stat. 77-2701.02
Food and food ingredients for human consumption are exempt, except prepared food and food sold through vending machines (Neb. Rev. Stat. 77-2704.24). source Public record

Local taxes

Yes, collected by the state. Cities and villages levy local sales and use taxes (1% to 1.5% in the 2025 to 2027 notices); sellers report state and local tax together on the Nebraska and Local Sales and Use Tax Return, Form 10. DOR publishes quarterly jurisdiction lists and rate cards for combined rates of 5.5% through 7.5%. From July 1, 2023 to September 30, 2025 a 2.75% state rate applied to transactions within Good Life Districts (from July 1, 2024, only the part inside city or village limits); since October 1, 2025 the GLD state rate is 5.5% except in GLD Avenue One. Rate lookup source Public record

Remote sellers

$100,000 or 200 transactions; counts retail: total Nebraska retail sales (all sales other than resale, sublease or subrent), including sales through a marketplace sales; previous or current calendar year; since Apr 1, 2019. Obtain a sales tax permit and begin collecting and remitting on or before the first day of the second calendar month after the threshold is exceeded. The statute says sales "exceeded one hundred thousand dollars" or "two hundred or more separate transactions". Form 20 instructions say "more than $100,000 of gross sales or 200 or more transactions"; the statute and the FAQ measure retail sales. Remote sellers already engaged in business before LB 284 that met a threshold had to report from January 1, 2019. The DOR FAQ is dated 07/11/2019. source Public record

Marketplace facilitators

Must collect (A multivendor marketplace platform that made or facilitated more than $100,000 of total retail sales in Nebraska, or 200 or more separate transactions, in the previous or current calendar year), since Apr 1, 2019 source Public record

Streamlined Sales Tax

Full member source Public record

Registration

Sales tax permit (one for each Nebraska retail location) Register Businesses without a Nebraska ID number register online; a business already registered for another tax adds sales tax on Form 20, Nebraska Tax Application, by mail or fax. Remote sellers and marketplace platforms use the same process or the Streamlined Sales Tax Registration System. source Public record

Filing

• annual: yearly tax liability less than $900
• quarterly: yearly tax liability $900 or more and less than $3,000
• monthly: yearly tax liability $3,000 or more

Due: 20th day of the month following the period
Electronic filing: Required for taxpayers subject to the electronic payment mandate (sales tax payments over the $5,000 threshold in a prior year, as of July 2017) and for all combined filers.
Vendor discount: Collection fee: from January 1, 2026, 2.5% of the total tax due up to $75 a month (LB 650). The statute text read says 2.5% of the first $3,000 remitted each month. A model 1 seller whose certified service provider is compensated under the SSUTA gets no collection fee (LB 208, 2025).
NebFile for Business source Public record

Certificates

Resale: Form 13, Nebraska Resale or Exempt Sale Certificate (Section A, resale). MTC certificate: accepted. Streamlined certificate: accepted
Exemptions: Form 13 Section B for exempt purchases; DOR's Nebraska Sales Tax Exemptions chart lists the documentation needed for each exemption. source Public record

Recent and coming changes

• Oct 1, 2025 Good Life District state rate rises to 5.5% for all GLD transactions except GLD Avenue One (LB 707). source Public record
• Jan 1, 2026 Collection fee becomes 2.5% of the total tax due up to $75 a month (LB 650). source Public record
• Jul 1, 2026 LB 901 repeals several sales and use tax exemptions, including those for data center property used outside the state, C-BED project materials and game birds. source Public record
• Jan 1, 2027 Local rate changes: Winside starts a 1% local tax; Eagle and Hay Springs rise from 1% to 1.5%. source Public record

MTC acceptance rests on the Multistate Tax Commission uniform certificate's state list as reproduced in Oklahoma Tax Commission Publication D (https://oklahoma.gov/content/dam/ok/en/tax/documents/forms/businesses/general/Publication-D.pdf), which lists Nebraska with no note; no Nebraska DOR page on it was read. Where Form 20 says gross sales and the statute says retail sales, the statute is recorded as the measure.

Not confirmed: Registration fee: no Nebraska source read states whether there is a fee for a sales tax permit. The statute page for 77-2708 still reads 2.5% of the first $3,000 a month; whether it shows the LB 650 wording was not resolved (the dollar cap is the same $75). No Nebraska DOR page on the MTC uniform certificate was found.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

No Nebraska statute was found that allows, limits or bars a private business adding a surcharge for credit card payments. Nebraska law does let state agencies and political subdivisions add a surcharge or convenience fee to card payments, capped at what the card company or merchant bank charges them. Card network rules and federal law still apply.

The rule

No state law on credit card surcharges by private sellers was found.

Cash discounts

No state law found.

Sales tax on the surcharge

Not stated No Department of Revenue rule, guide or ruling naming card surcharges was found. The statutory definition of sales price (Neb. Rev. Stat. 77-2701.35) is the total consideration for the sale without any deduction for the seller's expenses or for charges by the seller for any services necessary to complete the sale, but it does not name card surcharges or convenience fees. source Public record

What was checked: Government payments only: a state official or agency may, but is not required to, add a surcharge or convenience fee to a credit or charge card payment to offset discount or administrative fees, not exceeding the fee charged by the card companies or third-party merchant banks, and only when the card's operating rules allow it or the card company authorizes it in writing (Neb. Rev. Stat. 81-118.01(6)); counties and other political subdivisions have the same authority (Neb. Rev. Stat. 13-609(6)). Both were last amended by LB 1074 (2024). Checked by web search for a Nebraska surcharge statute and Department of Revenue guidance, and read 81-118.01, 13-609 and 77-2701.35 on the Legislature's site. The Legislature's full-text statute search was not run. A full-text search of government sites (state code and agency pages) on 2026-11-05 found no seller surcharge provision.

Not confirmed: A search of the Nebraska Revised Statutes (Chapters 45, 59, 69 and 87) for "surcharge" on nebraskalegislature.gov was not run; the absence of a private-seller rule rests on searches and the government statutes read. Nebraska bills in the 2026 session on card surcharges were not checked.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Nebraska Pass-Through Entity Tax (PTET)

Partnerships (including LLCs taxed as partnerships, but not publicly traded partnerships) and S corporations can elect each year, by checking box 5 on Form 1065N or 1120-SN or filing Form PTET-E, no later than the return's due date including extensions; each year's election is irrevocable. The rate is the top individual rate on the entity's entire Nebraska-source income: 5.20% for 2025, 4.55% for 2026 and 3.99% for 2027 and after. Owners get a refundable credit for their share, once the entity has paid; the retroactive election for 2018 to 2022 closed on December 30, 2025, and that tax must be paid by the filing of the 2026 return.

Law

Neb. Rev. Stat. §§ 77-2727(6) (partnerships), 77-2734.01(8) (S corporations) and 77-2730(3) (credit for other states' PTET). LB 754 (2023), retroactive to tax years beginning on or after January 1, 2018; amended by LB 647 (2025). First tax year 2018. source Public record

Who can elect

Eligible partnerships, including any entity (such as an LLC) treated as a partnership for federal income tax purposes, but not publicly traded partnerships; and eligible S corporations, meaning any entity taxed under subchapter S. Financial institutions that file a Nebraska S corporation return may elect. A disregarded LLC cannot elect, but a partnership or S corporation that owns one can. No owner restriction. The electing entity computes the tax on its entire Nebraska-source income, including the shares of owners that do not pay tax (for example an IRA, an LLC or an S corporation). An upper-tier electing partnership claims a credit for tax paid by a lower-tier electing partnership and distributes the credits to its partners. A non-electing partnership or S corporation may claim a credit received from a lower-tier electing partnership or pass it to its owners on Schedule K-1N. source Public record

Election

Check box 5 on the entity's Nebraska return (Form 1065N or Form 1120-SN), or submit Form PTET-E (Pass-Through Entity Tax Election for Tax Years After 2022) through the Department's secure file sharing system or with the return. Box 5 must be checked on the return even if Form PTET-E was submitted. The entity. Form PTET-E is signed by a partner or corporate officer authorized to act for the entity (or by another person with a Power of Attorney, Form 33). Deadline: On or before the due date of the partnership's or S corporation's Nebraska return, including any approved extension. Elections for tax years 2018 to 2022 (Form PTET-ER) closed on December 30, 2025. Made each year. No. Once made for a tax year the election is irrevocable and binding on the entity and its owners, and it cannot be changed by amending a return. source Public record

Rate

2027: 3.99% (2027 and after) Same base.
2026: 4.55% Same base.
2025: 5.20% The entity's net income apportioned or allocated to Nebraska (its entire Nebraska-source income, including guaranteed payments), with any Nebraska income tax deducted federally added back. source Public record

Estimated payments

An electing entity is treated as a corporation for estimated tax under Neb. Rev. Stat. § 77-2769, for tax years beginning on and after January 1, 2024. Estimates are required when the PTET liability after credits is $400 or more; the underpayment penalty applies from tax year 2024 and is figured on Form 2220N, separately for the entity and its owners. A late filing penalty applies to PTET for 2023 and after if not paid by the due date including extensions, and interest runs from the original due date. 15th day of the 4th, 6th, 9th and 12th months of the taxable year. source Public record

Return

Form 1065N (partnership) or Form 1120-SN (S corporation), with box 5 checked and Schedule PTET (the owners' shares) and Schedules K-1N. Due The 15th day of the third month after the close of the taxable year (Form 1065N instructions). A timely federal Form 7004 gives an automatic Nebraska extension for the same number of months (attach a copy); otherwise file Form 7004N by the due date, which is also used to make a tentative payment. An extension does not extend the time to pay. source Public record

Owner credit

Refundable credit equal to each owner's pro rata or distributive share of the PTET paid, shown on Schedule K-1N. From tax year 2022 the credit is claimed for the same tax year the election is made, regardless of when the tax is paid or deducted federally, but it is not allowed until the entity has paid the PTET. Estates and trusts may keep or distribute the credit; a resident grantor trust's credit flows to the grantor. Yes. For a partnership or S corporation that is a partner of an electing partnership, excess credit is an overpayment that may be refunded or applied to the next tax year. A net operating loss under the election may not be carried forward. A nonresident individual owner need not file a Nebraska return if the only Nebraska income is from electing entities and the PTET credit fully satisfies the owner's Nebraska tax. Forms 12-N are not required when the entity elects. Credit for other states' PTET: Yes. A resident is deemed to have paid a share of another state's tax similar to Nebraska's PTET, for the credit for tax paid to another state (Neb. Rev. Stat. § 77-2730(3), added by LB 754). No list of states is given. source Public record

Recent and coming changes

• Dec 30, 2025 The retroactive election for any of tax years 2018 to 2022 (Form PTET-ER) closed on December 30, 2025. Entities that elected must report, calculate and pay the 2018 to 2022 PTET no later than the filing of their 2026 return; owners get no credit for it until it is paid. No late filing penalty or interest applies to the 2018 to 2022 PTET. source Public record
• Jan 1, 2026 The rate follows the top individual rate as it is phased down: 5.20% for 2025, 4.55% for 2026, 3.99% for 2027 and after. source Public record
• The Department's FAQ (updated August 17, 2026) says the PTET is not tied to the federal SALT limitation and stays available even if that limitation goes away. source Public record

The PTET page and FAQ cite revenue.nebraska.gov; the FAQ was saved from its short address https://revenue.nebraska.gov/node/1268. The statutes were read on the Legislature's site.

Not confirmed: LB 647 (2025) amended §§ 77-2727 and 77-2734.01; what it changed in the PTET provisions was not compared against the earlier text. The Form 1120-SN instructions (due date and extension for S corporations) were not read; the return due date given is from the Form 1065N booklet. Neb. Rev. Stat. § 77-2775, cited on the PTET page, was read only for subsection (5), which covers partnerships paying tax on federal audit adjustments, not the PTET election.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Nebraska follows the Internal Revenue Code as amended (rolling conformity) for its income taxes, so the 2025 federal law (Public Law 119-21) flowed in automatically and no Nebraska act changed that through the 2026 session. Businesses get federal 100% bonus depreciation, the larger section 179 limit, research expensing and the looser business interest limit. The biggest difference from federal: individuals start from federal adjusted gross income and take a Nebraska standard deduction, so the federal deductions for tips, overtime, car loan interest and seniors do not reach the Nebraska return.

Follows the Code

Rolling: follows the Code as it changes. Neb. Rev. Stat. 49-801.01 (income tax sections 77-2714 to 77-27,123 are excepted from the fixed April 12, 2018 Code date used elsewhere)
The Department of Revenue calls Nebraska a state of rolling conformity in its September 2, 2025 report on the federal law. Section 49-801.01 fixes the Code at April 12, 2018 for other references but lists the income tax sections as exceptions. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: federal taxable income source Public record

Response to Public Law 119-21

None yet. Years: 2025 and later (automatic through rolling conformity)
No Nebraska act adopted or rejected any part of Public Law 119-21. The Department of Revenue issued the 60-day report required by Neb. Rev. Stat. 77-27,222 on September 2, 2025, estimating a general fund loss of $102,514,000 in fiscal year 2025-26 ($63,060,000 corporate, $39,454,000 individual). The Department's list of 2026 legislative changes has no conformity or decoupling item. source Public record

Provision by provision

Other differences

• Qualified production property (section 70307, 100% depreciation for certain non-residential structures) flows through; the Department's largest single estimated loss. source Public record
• Higher federal state and local tax deduction cap affects Nebraska filers who itemize, since they may use federal itemized deductions. source Public record
• From 2026, the larger federal child and dependent care credit raises the Nebraska credit, which is a percentage of the federal credit, and the larger dependent care assistance exclusion lowers federal adjusted gross income. source Public record
• International changes (foreign tax credit, renamed net CFC tested income and foreign-derived deduction eligible income) lower federal taxable income for multinationals and so Nebraska corporate receipts. source Public record

Guidance from the state

• Sep 2, 2025 Effects of the One Big Beautiful Bill Act on the State of Nebraska's Tax Revenue (60-day report under Neb. Rev. Stat. 77-27,222)
• 2025 Nebraska Individual Income Tax Booklet (Form 1040N instructions)

Statutes: Neb. Rev. Stat. 49-801.01 (Code references), 77-2714.01 (Nebraska adjusted gross income is federal adjusted gross income as modified), 77-2716 (adjustments), 77-2734.04 (corporate definitions). The Department's 2026 legislative changes page lists no conformity bill.

Not confirmed: No Nebraska statement names the federal senior deduction; its treatment rests on the Department's general statement about deductions after federal adjusted gross income. Not checked: whether any 2026 bill to decouple from bonus depreciation or other Public Law 119-21 provisions passed a chamber (the Department's list covers only enacted bills).

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Nebraska has no state law requiring employers to put pay in job postings or to disclose pay to applicants or employees. Since LB217 (2019), the Nebraska Fair Employment Practice Act bars employers with 15 or more employees, and state and local government employers, from discriminating against an employee or applicant for asking about, discussing or disclosing pay, but it expressly creates no duty to disclose. No city ordinance requiring pay in postings was found.

Salary history ban: No. No salary history provision was found in the Fair Employment Practice Act section read (48-1114) or the equal pay act (48-1219 to 48-1227.01). source Public record

What was checked: Checked the Nebraska Revised Statutes on the Legislature's site: the equal pay act, 48-1219 to 48-1227.01, which bars an employer with two or more employees from paying employees of one sex less for equal work in the same establishment, is administered by the Equal Opportunity Commission and makes violations a Class III misdemeanor, with no posting or disclosure duty; 48-1102 and 48-1114 of the Nebraska Fair Employment Practice Act; and 48-1230 of the Wage Payment and Collection Act, which sets regular paydays and requires a wage statement on each payday but no rate or range disclosure. The Nebraska Department of Labor's Labor Standards page lists minimum wage, paid sick time and contractor topics, and no pay transparency topic. Pending bills: the Legislature's own keyword search of the 109th Legislature (2025 and 2026 sessions) for salary history, pay transparency, pay range, wage range, salary range, wage transparency and compensation range returned no bill on pay in postings or salary history.

Not confirmed: Enforcement of 48-1114: the Fair Employment Practice Act's complaint, charge filing and remedy sections were not read, and no Equal Opportunity Commission guidance on the 2019 change was found. Effective or operative date of LB217 (2019): not confirmed from the session law or the bill's history page. Local ordinances: no city code was read (for example Omaha, Lincoln). Web searches turned up no Nebraska ordinance on pay in postings or salary history; not confirmed from the codes. Public employer rules (state agency job posting practices) were not researched.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Nebraska Department of Revenue

Representatives are appointed on Form 33, but the Department says it is not the only form and it honors other properly completed and signed powers of attorney. Nebraska does not license preparers. A person paid to prepare and file 25 or more Nebraska individual returns in the prior year must e-file all of them, and the statute sets a $100 penalty per return not e-filed.

Power of attorney

Form 33, Power of Attorney (Rev. 4-2022). Any person or firm; enter "All members" to name every member of a firm. The tax categories, matters and periods listed, up to three entries per form; "all years" or "all periods" may be used. Notices of deficiency still go to the taxpayer, with a copy to the representative. Fax to 402-471-5927, mail to PO Box 94818, Lincoln, NE 68509-4818, or upload through the state ShareFile system; an original signature is required. No expiration is stated; prior POAs stay in force unless revocation Box A or B is checked. form source Public record

Federal Form 2848

Accepted with conditions Form 33 is not the sole form: the Department honors other properly completed and signed POA authorizations, which must carry an original signature. The form does not name Form 2848 specifically. source Public record

Information only

No view-only authorization for a representative was found; Form 8821N only lets the Department exchange a taxpayer's information with the IRS. On the return: No check-box on Form 1040N; instead, a return signed by the preparer is treated as a limited power of attorney covering only the information on that return. source Public record

Preparer registration

No program found source Public record

Preparer ID on returns

No state number; a paid preparer must sign and enter a PTIN and the firm's federal EIN. PTIN: required. source Public record

E-file mandate for preparers

25 or more Nebraska individual income tax returns paid to prepare and file in the prior year (Neb. Rev. Stat. 77-1784(7) and the mandates page); the Tax Preparers page says "more than 25". All individual income tax returns the preparer is paid to prepare in the current year. The Department's client notice also lists corporation income tax and partnership returns. The preparer must tell the client in writing that the return will be e-filed. Client opt-out: Nebraska E-File Opt-Out Record for Individuals, or for Corporations and Partnerships, completed and signed by the client (form numbers not found). Penalty: $100 for each return not properly e-filed, waivable for good cause (77-1784(8)). source Public record

Transcripts and account records

Mail Form 23 to Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818. Form 23, Nebraska Tax Return Copy Request (Rev. 7-2020). Who can ask: The taxpayer, or an authorized representative with a power of attorney on file; a preparer who signed the return may request it as a limited POA. A copy or transcript of any return filed with the Department; e-filed returns are provided as a transcript of the return information. Online for representatives: Representatives cannot pull transcripts online; businesses using NebFile for Business can print filed returns from the e-file system. request source Public record

Online access for professionals

NebFile for Individuals. Paid preparers may file clients' state individual returns in NebFile; no practitioner account view or third-party access in a Department portal was found. source Public record

Practitioner line

Taxpayer Assistance, 800-742-7474 (NE and IA) or 402-471-5729 (general; no practitioner line found). source Public record

Recent and coming changes

• Amended 2025 individual income tax returns can be filed through MeF after an original MeF return. source Public record

The Department's e-file handbook says Nebraska does not license EROs, and no preparer licensing program was found. A return signed by the preparer acts as a limited power of attorney, which also lets that preparer order a copy with Form 23.

Not confirmed: Form number and URL of the Nebraska E-File Opt-Out Record for Individuals (and for Corporations and Partnerships) not found. Threshold wording conflict: "25 or more" (statute and mandates page) versus "more than 25" (Tax Preparers page). Whether federal Form 2848 specifically is honored, and Form 33 processing time, not stated. Form 23 fee and turnaround not stated.

Rules for tax professionals in every state

Federal tax data sharing

20 IRS data-sharing agreements with agencies in Nebraska, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Nebraska Department of Labor source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. How the IRS shares tax data with the states

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