Nebraska Tax Calendar

If the due date falls on Saturday, Sunday, or legal holiday, the return or voucher may be filed on the first business day after the due date.

November 2024

(State holidays this month are Monday, November 11; Thursday, November 28; and Friday, November 29)

Due Date	Description
11/15/2024	Form 501N, Nebraska Employer's Monthly Withholding Deposit
11/20/2024	Form 2, Business Nebraska and Local Use Tax Return
11/20/2024	Form 10, Nebraska and Local Sales and Use Tax Return
11/20/2024	Form E911N, Nebraska Prepaid Wireless Surcharge Return
11/25/2024	Form 64, Nebraska and County Lodging Tax Return
11/25/2024	Form 93, Nebraska Tire Fee Return

December 2024

(State holidays this month are Wednesday, December 25)

Due Date	Description
12/16/2024	Form 501N, Nebraska Employer's Monthly Withholding Deposit
12/16/2024	Form 1120N-ES, Nebraska Corporation Estimated Income Tax Payment Voucher, last date for paying fourth installment (calendar-year basis). This includes S corporations that elect to be subject to Nebraska income tax for the 2024 tax year.
12/16/2024	Form 1065N-ES, Nebraska Partnership Estimated Income Tax Payment Voucher, last date for paying fourth installment (calendar-year basis). This applies to partnerships that elect to be subject to Nebraska income tax for the 2024 tax year.
12/20/2024	Form 2, Business Nebraska and Local Use Tax Return
12/20/2024	Form 10, Nebraska and Local Sales and Use Tax Return
12/20/2024	Form E911N, Nebraska Prepaid Wireless Surcharge Return
12/26/2024	Form 64, Nebraska and County Lodging Tax Return
12/26/2024	Form 93, Nebraska Tire Fee Return
12/31/2024	Form 1120NF-ES, Nebraska Financial Institution Voluntary Estimated Tax Return, last date to pay voluntary estimated payment (calendar-year basis)

January 2025

(State holidays this month are Wednesday, January 1 and Wednesday, January 20)

Due Date	Description
01/02/2025	Form 1040N-ES, Nebraska Individual Income Tax Payment Voucher, last date for paying quarterly payment for distributors and operators of cash devices. The quarterly payments for distributors are based on the distributor's income tax liability. The quarterly payments for operators are based on the income generated by each cash device.
01/15/2025	Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Voucher, last date for final installment for 2024 (calendar-year basis)
01/15/2025	Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Voucher, last date for farmers and ranchers to pay for 2024 (calendar-year basis)
01/21/2025	Form 2, Business Nebraska and Local Use Tax Return
01/21/2025	Form 10, Nebraska and Local Sales and Use Tax Return
01/21/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
01/27/2025	Form 64, Nebraska and County Lodging Tax Return
01/27/2025	Form 93, Nebraska Tire Fee Return (monthly and fourth quarter of 2022)
01/31/2025	Form 941N, Nebraska Quarterly Withholding Return (fourth quarter of 2022)
01/31/2025	Form W-3N, Nebraska Reconciliation of Income Tax Withheld, last date for employer or payor to furnish Nebraska Department of Revenue with statement of wages, gambling winnings, or pensions and annuities paid and income tax withheld for filing state returns
01/31/2025	Federal Forms W-2, W-2G, 1099R, 1099-MISC, and 1099-NEC, last date for forms to be furnished to employees/payees showing Nebraska income tax withheld (Per IRS - If employee/payee has not received the Federal Form by January 31, contact the employer/payor to request the form. If you still have not received the form by the end of February, contact the IRS at 800-829-1040 for assistance)

February 2025

(State holiday this month is Monday, February 17)

Due Date	Description
02/18/2025	Form 501N, Nebraska Employer's Monthly Withholding Deposit
02/20/2025	Form 2, Business Nebraska and Local Use Tax Return
02/20/2025	Form 10, Nebraska and Local Sales and Use Tax Return
02/20/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
02/25/2025	Form 64, Nebraska and County Lodging Tax Return
02/25/2025	Form 93, Nebraska Tire Fee Return

March 2025

Due Date	Due Date
03/03/2025	1040N, Nebraska Individual Income Tax Return, last date for farmers and ranchers to file 2024 income tax return in lieu of making payments of estimated Nebraska income tax (calendar-year basis)
03/17/2025	Form 501N, Nebraska Employer's Monthly Withholding Deposit
03/17/2025	Form 1065N, Nebraska Partnership Return of Income (calendar-year basis)
03/17/2025	Form 1120-SN, Nebraska S Corporation Income Tax Return (calendar-year basis)
03/17/2025	Form 1120NF, Nebraska Financial Institution Tax Return (calendar-year basis)
03/17/2025	Form 4466N, Corporation Application for Adjustment of Overpayment of Estimated tax (calendar-year basis)
03/20/2025	Form 2, Business Nebraska and Local Use Tax Return
03/20/2025	Form 10, Nebraska and Local Sales and Use Tax Return
03/20/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
03/25/2025	Form 64, Nebraska and County Lodging Tax Return
03/25/2025	Form 93, Nebraska Tire Fee Return

April 2025

(State holiday this month is Friday, April 25)

Due Date	Description
04/01/2025	Form 1040N-ES, Nebraska Individual Income Tax Payment Voucher, last date for paying quarterly payment for distributors and operators of cash devices. The quarterly payments for distributors are based on the distributor's income tax liability. The quarterly payments for operators are based on the income generated by each cash device
04/15/2025	Form 1040N, Nebraska Individual Income Tax Return, last date for filing and paying remaining tax in full (calendar-year basis)
04/15/2025	Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Voucher, last date for paying at least first installment of estimated tax for individuals required to file such payments
04/15/2025	Form 1120N, Nebraska Corporation Income Tax Return (calendar-year basis)
04/15/2025	Form 1120N-ES, Nebraska Corporation Estimated Income Tax Payment Voucher, last date for paying first installment (calendar-year basis). This includes S corporations that elect to be subject to Nebraska income tax for the 2025 tax year.
04/15/2025	Form 1041N, Nebraska Fiduciary Income Tax Return, last date for filing for a decedent's estate or for a trust (calendar-year basis)
04/15/2025	Form 1065N-ES, Nebraska Partnership Estimated Income Tax Payment Voucher, last date for paying first installment (calendar-year basis). This applies to partnerships that elect to be subject to Nebraska income tax for the 2025 tax year.
04/21/2025	Form 2, Business Nebraska and Local Use Tax Return
04/21/2025	Form 10, Nebraska and Local Sales and Use Tax Return
04/21/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
04/28/2025	Form 64, Nebraska and County Lodging Tax Return
04/28/2025	Form 93, Nebraska Tire Fee Return (monthly and first quarter)
04/30/2025	Form 941N, Nebraska Quarterly Withholding Return (first quarter)

May 2025

(State holiday this month is Monday, May 26)

Due Date	Description
05/15/2025	Form 501N, Nebraska Employer's Monthly Withholding Deposit
05/20/2025	Form 2, Business Nebraska and Local Use Tax Return
05/20/2025	Form 10, Nebraska and Local Sales and Use Tax Return
05/20/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
05/27/2025	Form 64, Nebraska and County Lodging Tax Return
05/27/2025	Form 93, Nebraska Tire Fee Return

June 2025

(State holiday this month is Thursday, June 19)

Due Date	Description
06/02/2025	Form 1040N-ES, Nebraska Individual Income Tax Payment Voucher, last date for paying quarterly payment for distributors and operators of cash devices. The quarterly payments for distributors are based on the distributor's income tax liability. The quarterly payments for operators are based on the income generated by each cash device
06/16/2025	Form 501N, Nebraska Employer's Monthly Withholding Deposit
06/16/2025	Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Voucher, last date for paying second installment (calendar-year basis)
06/16/2025	Form 1120N-ES, Nebraska Corporation Estimated Income Tax Payment Voucher, last date for paying second installment (calendar-year basis). This includes S corporations that elect to be subject to Nebraska income tax for the 2024 tax year.
06/16/2025	Form 1065N-ES, Nebraska Partnership Estimated Income Tax Payment Voucher, last date for paying second installment (calendar-year basis). This applies to partnerships that elect to be subject to Nebraska income tax for the 2024 tax year.
06/20/2025	Form 2, Business Nebraska and Local Use Tax Return
06/20/2025	Form 10, Nebraska and Local Sales and Use Tax Return
06/20/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
06/25/2025	Form 64, Nebraska and County Lodging Tax Return
06/25/2025	Form 93, Nebraska Tire Fee Return

July 2025

(State holiday this month is Friday, July 4)

Due Date	Description
07/21/2025	Form 2, Business Nebraska and Local Use Tax Return
07/21/2025	Form 10, Nebraska and Local Sales and Use Tax Return
07/21/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
07/25/2025	Form 64, Nebraska and County Lodging Tax Return
07/25/2025	Form 93, Nebraska Tire Fee Return (monthly and second quarter)
07/31/2025	Form 941N, Nebraska Quarterly Withholding Return (second quarter)

August 2025

Due Date	Description
08/15/2025	Form 501N, Nebraska Employer's Monthly Withholding Deposit
08/20/2025	Form 2, Business Nebraska and Local Use Tax Return
08/20/2025	Form 10, Nebraska and Local Sales and Use Tax Return
08/20/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
08/25/2025	Form 64, Nebraska and County Lodging Tax Return
08/25/2025	Form 93, Nebraska Tire Fee Return

September 2025

(State holiday this month is Monday, September 1)

Due Date	Description
09/15/2025	Form 501N, Nebraska Employer's Monthly Withholding Deposit
09/15/2025	Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Voucher, last date for paying third installment (calendar-year basis)
09/15/2025	Form 1120N, Nebraska Corporation Income Tax Return (June 30 year end)
09/15/2025	Form 1120N-ES, Nebraska Corporation Estimated Income Tax Payment Voucher, last date for paying third installment (calendar-year basis). This includes S corporations that elect to be subject to Nebraska income tax for the 2024 tax year.
09/15/2025	Form 1065N-ES, Nebraska Partnership Estimated Income Tax Payment Voucher, last date for paying third installment (calendar year basis). This applies to partnerships that elect to be subject to Nebraska income tax for the 2024 tax year.
09/22/2025	Form 2, Business Nebraska and Local Use Tax Return
09/22/2025	Form 10, Nebraska and Local Sales and Use Tax Return
09/22/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
09/25/2025	Form 64, Nebraska and County Lodging Tax Return
09/25/2025	Form 93, Nebraska Tire Fee Return

October 2025

(State holiday this month is Monday, October 13)

Due Date	Description
10/01/2025	Form 28, Nebraska Litter Fee Return (July 1, 2024 through June 30, 2025)
10/01/2025	Form 1040N-ES, Nebraska Individual Income Tax Payment Voucher, last date for paying quarterly payment for distributors and operators of cash devices. The quarterly payments for distributors are based on the distributor's income tax liability. The quarterly payments for operators are based on the income generated by each cash device
10/01/2025	Form 94, Waste Reduction and Recycling Fee Return (July 1, 2024 through June 30, 2025)
10/20/2025	Form 2, Business Nebraska and Local Use Tax Return
10/20/2025	Form 10, Nebraska and Local Sales and Use Tax Return
10/20/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
10/27/2025	Form 64, Nebraska and County Lodging Tax Return
10/27/2025	Form 93, Nebraska Tire Fee Return (monthly and third quarter)
10/31/2025	Form 941N, Nebraska Quarterly Withholding Return (third quarter)

November 2025

(State holidays this month are Tuesday, November 11; Thursday, November 27; and Friday, November 28)

Due Date	Description
11/17/2025	Form 501N, Nebraska Employer's Monthly Withholding Deposit
11/20/2025	Form 2, Business Nebraska and Local Use Tax Return
11/20/2025	Form 10, Nebraska and Local Sales and Use Tax Return
11/20/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
11/25/2025	Form 64, Nebraska and County Lodging Tax Return
11/25/2025	Form 93, Nebraska Tire Fee Return

December 2025

(State holiday this month is Thursday, December 25)

Due Date	Description
12/15/2025	Form 501N, Nebraska Employer's Monthly Withholding Deposit
12/15/2025	Form 1120N-ES, Nebraska Corporation Estimated Income Tax Payment Voucher, last date for paying fourth installment (calendar-year basis). This includes S corporations that elect to be subject to Nebraska income tax for the 2025 tax year.
12/15/2025	Form 1065N-ES, Nebraska Partnership Estimated Income Tax Payment Voucher, last date for paying forth installment (calendar-year basis). This applies to partnerships that elect to be subject to Nebraska income tax for the 2025 tax year.
12/22/2025	Form 2, Business Nebraska and Local Use Tax Return
12/22/2025	Form 10, Nebraska and Local Sales and Use Tax Return
12/22/2025	Form E911N, Nebraska Prepaid Wireless Surcharge Return
12/26/2025	Form 64, Nebraska and County Lodging Tax Return
12/26/2025	Form 93, Nebraska Tire Fee Return
12/31/2025	Form 1120NF-ES, Nebraska Financial Institution Voluntary Estimated Tax Return, last date to pay voluntary estimated payment (calendar-year basis)