W-2 and 1099 Magnetic Media Filers
Questions & Answers for Tax Year 2007

October 2007

Are employers with over 250 employees  required to file electronically?

Nebraska will not require Tax Year 2007 information being reported in 2008 to be filed electronically.   Nebraska Legislation will require 2008 information being reported in 2009 be reported electronically.  The requirement will be for all employers with over 250 employees being reported.

Are employers  with under 250 employees able to electronically transmit Form W‑2 data to the Department of Revenue?

Yes, All employers with less than 250 W-2's are encouraged to either use the e-file or magnetic media reporting options.

Is the Form 4419N (Application for Computer Reporting) required?

The Form 4419N must be completed and sent if you are reporting using magnetic media.

Does Nebraska accept 3480 or 3490 cartridges?

The Nebraska Department of Revenue does not accept 3480 or 3490 cartridges.

What types of magnetic media does Nebraska accept?

Nebraska Department of Revenue will accept 3½" diskettes, CDR, and DVD media.

What is the due date for electronic filing and magnetic media filing?

Do I mail the Form W-3N, or can I send it electronically?

The Nebraska Department of Revenue doesn't accept electronic transmission of Form W-3N (Nebraska Reconciliation of Income Tax Withheld).  All paper returns  must be mailed following the directions on the back of Form W-3N.

Do I need an identification number and password (PIN) to use e-file for filing W-2s?

Yes.  Your identification number is your 9 digit State of Nebraska Identification Number.  Don't include the "21-" or preceding "0s". Your password (PIN) is the 5-digit number printed on your Form W-3N.  You must use your identification number and password.

What if I can't find my identification number and PIN?

Please contact the Nebraska Department of Revenue for your identification number and PIN.

What contact information is requested?

You will be required to supply the following contact information: contact person's first name, last name, e-mail address, and phone number.

Is reporting multiple companies in one file possible?

Yes. You may include multiple companies in one file.  Make certain the data file submitted contains the proper formatted file.  It should include all required records.

What file format must be used to submit my W-2 file?

Nebraska only accepts Social Security Administrations EFW2 (Publication 42-007) file format.   The EFW2 file format is a fixed 512 record length record.  W-2 records must be exactly 512 characters long.  Do not send other document formats.   All files must contain the RA, RE, RW, and RS31 records.  Please review Social Security Administration Publication No. 42-007 EFW2 Tax Year 2007 and Nebraska Magnetic media filing 21MMREF for more information regarding file formats.  Make sure each data file submitted is complete (RA through RF Records).

What file format must be used to submit my 1099s?

Nebraska only accepts the federal formats and guidelines specified in IRS Publication 1220.

Will Nebraska accept PDF or CSV files?

Nebraska will not accept PDF or CSV W-2 or 1099 files. The department will accept paper W-2s and 1099s.

Is data transmitted over the Internet encrypted and protected?

The W-2  file is posted via HTTPS to a web server and the data is protected with SSL level 3 256 bit encryption.

Is it possible to upload W-2 and 1099 files?

You will be able to send both W-2 and 1099 files. A file list will be created and then all files will be submitted at once.

Can files larger than 50MB can be accepted?

No. The maximum file size for the E-filing of W-2 information is 50MB.

Are password protected files accepted?

No. The department will not accept password protected files.

How do I confirm Nebraska Department of Revenue received my file?

You will receive a confirmation number that the file transfer was successful and the file was received.  Print a copy of the confirmation number screen for your records.

Is there a way to enter individual W‑2s through your Web site?

No. The Nebraska Department of Revenue does not have an option to enter or create individual W‑2s on our website.

FOR MORE INFORMATION PLEASE CONTACT:
Nebraska Department of Revenue
P.O. Box 94818
Lincoln, NE 68509-4818
Telephone: 1-800-742-7474 (toll free in Nebraska and Iowa) or (402) 471-5729.

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