• Parents or legal guardians of children 5 years old or younger may qualify for a refundable tax credit established by the Child Care Tax Credit Act for tax years beginning on or after January 1, 2024. Electronic application submission of the Child Care Refundable Tax Credit Application will open January 2, 2025, for tax year 2024. Parents and legal guardians can visit DOR’s webpage for information related to qualifying for the tax credit and the documentation required for application submission.

• The Reverse Osmosis System Tax Credit, Form 1040N-OS application is now available. The one-time refundable income tax credit equals 50% of the cost of installing the reverse osmosis system during the tax year, with a maximum credit of $1,000 for individual taxpayers meeting the requirements. For more information click here.

• Pregnancy help organizations exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code may now file the Pregnancy Help Organization Certification, Form 3147 with the Nebraska Department of Revenue (DOR). The Pregnancy Help Act (Act) LB 937 (2024) established a nonrefundable tax credit to taxpayers who make cash contributions to pregnancy help organizations in Nebraska that have been approved by DOR as an eligible charitable organization under the Act for tax years beginning on or after January 1, 2025. Click here for more information.

• Estimated Payment Penalty Calculation Update–

  DOR has revised Line 2 of the 2024 Form 2210N and Form 2220N to include the school district property tax credit allowed on the 2023 tax return to adjust the calculation of penalty for underpayment of 2024 estimated taxes.

  LB 34 enacted in the 2024 special session removed the school district property tax credit from the income tax returns effective January 1, 2024, and placed the credit directly on the property tax statements. The adjustment to Line 2 of the 2024 Form 2210N and Form 2220N takes this income tax credit repeal into consideration in the calculation of penalty for underpayment of estimated tax. Taxpayers will not need to file a Request for Abatement of Penalty, Form 21, if you make the adjustment on line 2 of the 2024 Form 2210N or Form 2220N as instructed.

• 2024 Legislative Changes now available. Click here for more information.

• The First Responder Certificate of Verification & Authorization for Release of Information document is now available for submission using the Electronic Document & Application Submission Hub (eDASH). Click here for more information. 

• Tax Commissioner Grants Specific Relief Due to Tornadoes -- News Release

• Check on the status of your refund here: Where's my refund?

NebFile for Individuals is available to file your Nebraska individual tax return.

• Opportunity Scholarship Act FAQs have been updated with the passage of LB1402 - Requires the State Treasurer to establish education scholarships and eliminate the Opportunity Scholarships Act. Click here for more information.

• 2020 Nebraska Individual Income Tax Return, Form 1040N, due date was April 15, 2024.

  Any original Nebraska income tax return for tax year 2020 seeking a refund was due April 15, 2024, not May 17, 2024.

  Unless you filed a timely Application for Automatic Extension of Time and filed the return prior to the expiration of that time, the April 15, 2024 deadline, also applies to filing an amended return for the 2020 income tax year claiming a refund. This includes filing Form PTCX for 2020 to claim the School District Property Tax credit.

  IRS Notice 2023-21 applies only to the period of time to file a federal claim for refund of income taxes and does not impact the deadline to file a claim for refund of income taxes with the State of Nebraska.

• Child Care Tax Credit Contribution Application and Receipt are now available. Click here for more information. 

• The Nebraska Property Tax Look-Up Tool has all 2023 property tax and payment records. Click here for Nebraska Property Tax Credit Information.

• Nebraska employers that employ an individual who has been convicted of a felony, may apply for the nonrefundable income tax credit. This credit may be claimed on 2023 income tax returns. Click here for more information.

• Frequently Asked Questions on the Pass-Through Entity Tax (PTET) has been updated and Schedules PTET have been posted. Click here for more information.