The following two information guides have been updated and posted to our website:
OVERVIEW
Employers and payors licensed for Nebraska Income Tax Withholding must report Nebraska non‑employee compensation, other payments, and withholding to the Nebraska Department of Revenue (Department). The Nebraska Reconciliation of Income Tax Withheld, Form W-3N, and all Forms 1099‑MISC, 1099-R, and W-2G showing Nebraska income and withholding must be filed with the Department on or before February 1st of the year following the reporting period. If February 1st falls on a weekend or holiday, the due date will be extended to the next business day.
Several filing options are available; however, any company reporting more than 50 Nebraska Forms 1099-MISC, 1099-R, and W-2G must e-file them using the Department’s NebFile for Business program on the Department’s website. For more information on e-filing using our website, see the Nebraska Electronic Reporting Procedure, 21EFW2. An application is not required when using the Department’s e-filing program. Payroll companies and other third parties filing Forms W-2 and 1099 for multiple taxpayers (bulk filing), may contact the Department to receive an ID and PIN that will give them access to the online filing program. To receive the ID and PIN contact Taxpayer’s Assistance at 800-742-7474 (NE and IA) or 402-471-5729.
OVERVIEW
Employers and payors licensed for Nebraska income tax withholding must report Nebraska non‑employee compensation, other payments, and withholding to the Nebraska Department of Revenue (Department). The Nebraska Reconciliation of Income Tax Withheld, Form W-3N, and all Forms W-2, 1099-MISC, 1099-R, and W-2G showing Nebraska income and withholding must be filed with the Department on or before February 1st of the year following the reporting period. If February 1st falls on a weekend or holiday, the due date will be extended to the next business day.
Several filing options are available; however, any company reporting more than 50 Nebraska Forms W-2, 1099-MISC, 1099-R, and W-2G must e-file them, using the Department’s NebFile for Business program on the Department’s website. Payroll companies and other third parties filing Forms W-2 and 1099 for multiple taxpayers (bulk filing), may contact the Department to receive an ID and PIN that will give them access to the online filing program. To receive the ID and PIN contact Taxpayer’s Assistance at 800-742-7474 (NE and IA) or 402-471-5729.
All Nebraska ID numbers must be formatted correctly, as defined in the RS record. The RV (State Total Record) is required when e-filing.