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How do I claim the Microenterprise Tax Credit on my individual income tax return?
If Part 2 of your Microenterprise Tax Credit Application shows you have been approved for this credit, then:
- Enter the credit amount on lines 21 and 23 on the Nebraska Incentives Credit Computation, Form 3800N.
NOTE: Lines 21 and 23 can be different if you are claiming other incentive tax credits.
- Enter line 23, Form 3800N, on line 31 of your Form 1040N, Nebraska Individual Income Tax Return.
- Attach the following to Form 1040N when filed:
- The approved Microenterprise Tax Credit Application with Part 3 completed;
- All documentation required in Part 3; and
- Form 3800N.
A Nebraska Individual Income Tax Return, Form 1040N, claiming microenterprise credits is encouraged to be filed electronically. If filing electronically, attach a Form 3800N, a completed Part 3 of the Microenterprise application and the necessary schedules and documentation, to Form 8453N, Nebraska Individual Income Tax Transmittal for E-filed Returns. The Form 8453N and all required documentation should be submitted within five business days of the electronic filing.
If you have any questions regarding this or any of the other Nebraska incentive programs, please contact Bill Weekly at 402-471-5862. Applications should be sent to the following address:
Nebraska Department of Revenue
301 Centennial Mall South
PO Box 94818
Lincoln, NE 68509-4818