What if I can't pay what I owe with my tax return?
If you are unable to pay the full amount of tax due, you should file your Nebraska income tax return and pay as much as you can by the filing date. Penalties and interest will accrue on any unpaid balance until it is fully paid.
If you are in this situation and have questions about paying your taxes by any of the options below, please contact the Nebraska Department of Revenue office nearest you; or call Taxpayer Assistance at (800) 742-7474 (toll free in Nebraska and Iowa), or (402) 471-5729 and speak with a representative who will explain the payment options available to you. It is your responsibility to contact the department if you can not pay the tax which is due.
You have three options if you can't pay all your tax when you file your tax return:
- You can pay the entire amount over a 90-day period. You do not need to fill out any forms; Just make four equal payments as follows, one payment with your tax return and then make the remaining three payments every 30 days. You will receive an updated balance due statement after each payment indicating the amount remaining to be paid.
- You can also pay your balance due by credit card. These payments are originated through Official Payments Corporation (OPC). Eligible credit cards include VISA, MasterCard, Discover, and American Express. A convenience fee of 2.49% of the tax payment is charged to the card you use. This fee is paid to OPC and will appear on your credit card statement separately from the tax payment. You will be told what the fee is during the transaction and you have the option of canceling it. You can make your secure credit card payment over the internet at www.officialpayments.com or by telephone at 1-800-272-9829. You will be asked for your jurisdiction code, which is 3700.
- Payments extending over 90 days must be made by Electronic Funds Transfer (EFT) To request an installment payment agreement, you must complete Form 27D, Payment and Authorization Agreement. Just click on this form, complete and print it, and mail to the Nebraska Department of Revenue, P.O. Box 94609, Lincoln, NE 68509-4609. The department will respond to you by either accepting or denying this installment payment proposal. These payments will be automatically withdrawn from your bank account as scheduled
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