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FOR IMMEDIATE RELEASE

FOR INFORMATION, CONTACT:
Tony Fulton, Tax Commissioner
402-471-5604

**This news release is superseded by the release issued 04/03/2019**

Nebraska Tax Commissioner Grants Specific
Relief for Adversely Impacted Nebraskans

MARCH 27, 2019 (LINCOLN, NEB.) — As a result of the recent severe winter storm, straight-line winds, and flooding
in Nebraska, the IRS recently granted individual and corporate income tax relief to certain taxpayers impacted
by the disaster under Treasury Regulation section 7508A. The official release from the IRS may be found here.
Individuals who reside or have a business in Butler, Cass, Colfax, Dodge, Douglas, Nemaha, Sarpy, Saunders, and
Washington counties may qualify for tax relief.

Tax Commissioner Tony Fulton pursuant to Neb. Rev. Stat. § 77-2770, has extended this relief solely to taxpayers
whose business or primary residential location is in the nine counties identified in the IRS release dated
March 22, 2019 and was subject to mandatory or optional evacuation due to the natural disaster and only applies to
taxes administered by the Nebraska Department of Revenue (DOR). Commissioner Fulton has granted an extension
and a waiver of penalties and interest for late returns or payments of individual, corporate, and estate and trust
income taxes, and also for partnership and S corporation returns until July 31, 2019. This relief will be automatically
granted solely to taxpayers whose business or primary residential location is in the nine counties identified in the
IRS release dated March 22, 2019 and was subject to mandatory or optional evacuation due to the natural disaster
and only applies to taxes administered by the DOR.

Additional notice will be provided if the IRS expands tax relief to any other Nebraska counties impacted by
the disaster.

For taxpayers affected by the natural disaster whose business or primary residential location is outside the
nine counties identified in the IRS release dated March 22, 2019 or was not subject to mandatory or voluntary
evacuation, the Tax Commissioner may grant penalty or interest relief depending on your individual circumstances.
Please complete and file a Request for Abatement of Penalty, Form 21, or Request for Abatement of Interest,
Form 21A, and explain your hardship to request this relief.

DOR understands the difficulties that these catastrophic natural disasters present with regard to tax responsibilities
and wants to help those adversely impacted, including those outside of the federally declared disaster area. DOR
will work with businesses and individuals regarding any tax returns and taxes due. For further information, please
call 800-742-7474 (NE and IA) or 402-471-5729, or visit DOR’s website.

This News Release supersedes all other guidance documents concerning the same subject matter.

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