Home   -  About Us  -  Contact Us  -  Jobs  -  Languages - Site Map  -  SEARCH: >>
Nebraska Department of Revenue
 

Nebraska Department of Revenue

Property AssessmentMotor FuelsCharitable GamingNebraska Lottery

Subscribe!

 

Click here for ways to contact us and mailing addresses.

2017 Nebraska Circular EN
Nebraska Income Tax Withholding
for Wages, Pensions and Annuities, and Gambling Winnings
Paid on or after January 1, 2017

This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (Department) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the Department and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

This guidance document may change with updated information or added examples. The Department recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.

[Click here for the 2013 Circular EN, which you should continue to
use for amounts paid through December 31, 2016.
]

Income Tax Withholding Reminders for All Nebraska Employers

  • 2017 Circular EN. This is a NEW Circular EN. The tables and rate schedules in this booklet should be used for amounts paid on or after January 1, 2017 only. For amounts paid through December 31, 2016, continue to use the 2013 Circular EN.
     
  • Form W-3N Due Date. State copies of 2016 Forms W-2, W-2G, 1099-MISC, 1099-R, and the Nebraska Reconciliation of Income Tax Withheld, Form W-3N, are due February 1, 2017.
     
  • E-file Requirement. Forms W-2, W-2G, 1099-MISC, and 1099-R for tax year 2016 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 2016 forms, e-file them.

Frequently Asked Questions About the 1.5% Income Tax Withholding Procedures

Separate Tables:

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


Official Nebraska State Government Home Page | Privacy Policy | About Outside Links
Online Services Tax Incentives Forms Frequently Asked Questions Information Guides Legal Information News Releases/FYI Research Sales Tax Rate Finder Tax Calendar Taxpayer Education Useful Links