Nebraska Income Tax Withholding

The Department is not issuing a 2009 Nebraska Circular EN.

The “special withholding rate” has changed to 1.5%. Employers using the percentage method tables need to replace the previous rate of 3% with the new 1.5% rate. This change is a result of the passage of LB1004 and became effective April 17, 2008. All other aspects of the January 1, 2008 changes, including rates and brackets, remain the same.

Employers using the wage bracket tables may continue to use the shaded/nonshaded areas of the tables as a general guide for determining if the special withholding procedures should be used.

Required Special Withholding Procedures

Entire Book

Instructions

Percentage Method

Weekly Payroll Period

Biweekly Payroll Period

Semimonthly Payroll Period

Monthly Payroll Period

Daily Payroll Period

Income Tax Withholding for Nonresident Individuals Performing Personal Services in Nebraska

Nebraska Income Tax for Military Service Members

Nebraska Computer Reporting Procedure, for Wage and Tax Statement, Form W-2 (21MMREF)

Nebraska Computer Reporting Procedure, for Forms 1099-MISC, 1099-R, & W-2G (21CM)

Procedures for Reviewing and Appealing a Notice of Deficiency Determination

Nebraska Voluntary Disclosure Program