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Nebraska Department of Revenue

Nebraska Department of Revenue

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Nebraska Circular EN
Nebraska Income Tax Withholding
for Wages Paid on or after January 1, 2013

[Click here for the 2017 Circular EN, which you should use for amounts
paid January 1, 2017 and after.]

Income Tax Withholding Reminders for All Nebraska Employers
December 2015

  • Circular EN. The Department will not be issuing a new Nebraska Circular EN in 2016. The rates and brackets for income tax withholding on wages have not changed since issuance of the 2013 Circular EN.
  • Form W-3N Due Date. State copies of 2015 Forms W-2, W-2G, 1099-MISC, 1099-R, and the Nebraska Reconciliation of Income Tax Withheld, Form W-3N, are due February 1, 2016.
  • E-file Requirement. Forms W-2, W-2G, 1099-MISC, and 1099-R for tax year 2015 must be e-filed when the employer has over 50 forms to report.
  • Special Income Tax Withholding Rate. The “special income tax withholding rate” remains 1.5%. Employers using the wage bracket tables may continue to use the shaded/nonshaded areas of the bracket tables to determine if special income tax withholding procedures apply.
  • Military Spouses. Spouses of active duty military servicemembers whose income is not subject to Nebraska tax may give a Nebraska Nonresident Employee Certificate for Allocation of Income Tax Withholding, Form 9N, to their employers to exempt their wages from Nebraska income tax withholding.

Instead of mailing your 2015 forms, e-file them.

In addition, there are other income tax withholding requirements.
Frequently Asked Questions About the 1½% Income Tax Withholding Procedures

Separate Tables:
     Cover, Notice, Table of Contents
     Calendar, Reminders, and Instructions
     Nebraska Percentage Method Withholding Tables
     Weekly Payroll Period
     Biweekly Payroll Period
     Semimonthly Payroll Period
     Monthly Payroll Period
     Daily Payroll Period
     Form W-4NA, Nebraska Withholding Certificate for Nonresident Individuals

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