NEBRASKA DEPARTMENT OF REVENUE NOTES COMMON MISTAKES ON EARLY-FILED PAPER RETURNS

FOR IMMEDIATE RELEASE:
February 9, 2007

FOR INFORMATION CONTACT:
Douglas A. Ewald, State Tax Commissioner
402/471-5604
Len Sloup, Director of Operations and Taxpayer Services
402/471-5805

NEBRASKA DEPARTMENT OF REVENUE
NOTES COMMON MISTAKES ON EARLY-FILED PAPER RETURNS

LINCOLN — State Tax Commissioner Douglas Ewald announced some common errors that have occurred on early-filed 2006 Individual Income Tax Returns. Commissioner Ewald cautions taxpayers and preparers to double check their returns to avoid these errors and assist the department in processing future returns.

TOP 5 COMMON ERRORS NOTED DURING EARLY PROCESSING OF 2006
NEBRASKA INDIVIDUAL INCOME TAX RETURNS THROUGH FEBRUARY 7, 2007

Claiming the Nebraska Earned Income Credit and not attaching pages 1 and 2 of the Federal income tax return. If pages 1 and 2 are not attached, the credit will be disallowed.
Claiming the Earned Income Credit and not completing lines 97 and 98 on the Nebraska return, Form 1040N. Lines 97 and 98 are located right next to line 34. If lines 97 and 98 are not completed, the credit will be disallowed.
Claiming the Refundable Child/Dependent Care Credit (line 32) and not attaching Nebraska Form 2441N, Federal Form 2441, or Federal Form 1040A, Schedule 2.
Errors made in claiming an improper amount of Nebraska withholding credit and failing to attach the required Form(s) W-2.
Completing High School District code improperly. All resident individuals need to complete this information according to the instructions in the tax booklet(s).

If taxpayers have questions, they can visit our Web site, www.revenue.ne.gov or contact our Taxpayer Services office at 1-800-742-7474.

APPROVED:
Douglas A. Ewald
State Tax Commissioner