Information for Tax Preparers

Mandate Information

Frequently Asked Questions Regarding the E-file Mandate for Tax Preparers (updated 1/25/2013)
Notice of the E-file Mandate — for preparers to give to their clients

Any person or business paid to prepare and file more than 25 Nebraska individual income tax returns in 2011 must electronically file (e-file) all individual income tax returns they are paid to prepare in 2012. Penalties may apply to tax professionals that do not file returns electronically as required. Additional tax programs may also be integrated into the e-file mandate at the Tax Commissioner’s discretion. If you have any questions, please contact the Department. A copy of the statute is also available at Neb. Rev. Stat. § 77-1784.

Nebraska Individual Income Tax E-file Updates for Tax Year 2012 (9/2012)
2012 Federal and State Income Tax Institute: PowerPoint Presentation (10/2012)
[Printer-friendly, black and white version]
2012 Nebraska Handbook for Electronic Filers of Individual Income Tax Returns, Publication 1345N (12/2012)
2012 Nebraska Public High School District Codes (12/2012)
Form 1040N-V, 2012 Nebraska Individual Income Tax Payment Voucher (10/2012)
Form 8453N, 2012 Nebraska Individual Income Tax Transmittal for E-filed Returns (3/2013)
2012 Nebraska 1040 Modernized E-file Business Rules TY 2012 - V1.3.1 (including Reject Code LIsting) (Excel file - 3/7/2013)
Nebraska will allow the alternative signature methods authorized pursuant to IRS Notice 2004-54. Note that this procedure only applies to preparers' signatures. It does not affect other signature requirements for taxpayers, and does not apply to documents other than tax returns. Nebraska will accept the alternative signature methods for all returns which may be signed by preparers.
2011 Nebraska Reject Code Listing (Word document – 12/2011)

Be sure to download and read the 2012 Nebraska Handbook for Electronic Filers of Individual Income Tax Returns, Publication 1345N.

Nebraska E-File Logo for preparers who participate in the Federal/State Electronic Tax Filing program to use:

	JPEG format
	GIF format
	EPS format

Click here for a list of software products used by professional tax preparers that have been approved by the Nebraska Department of Revenue to prepare electronic tax returns for tax year 2012.

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