• The Nebraska Department of Revenue offices will be closed on Monday, January 20, 2025 for the holiday. The offices will reopen the following business day.

• Parent’s and legal guardians can now file their Child Care Refundable Tax Credit Application in eDASH.  Taxpayers must file an application prior to claiming the refundable credit on their 2024 Nebraska income tax returns. Click here to see if you qualify for the refundable tax credit for parent’s/legal guardians.

• The following forms are now available. Click here for more information regarding each tax credit.
  • Food Bank, Food Pantry, Food Rescue Donation Credit, Form FDC
  • Nebraska Pregnancy Help Act Notification of Intended Tax Credit, Form 3152-IC
  • Nebraska Pregnancy Help Act Notification Regarding Intended Tax Credit, Form 3152-X 
  • Nebraska Biodiesel Tax Credit Act Application, Form BDTC-A
  • Reverse Osmosis System Tax Credit, Form 1040N-OS
  • Child Care Tax Credit Contribution Application, Form CCTC-A and Child Care Tax Credit Contribution Receipt, Form CCTC-R
  • Nebraska Employer Tax Credit Application for Employing Convicted Felons, Form ETC-A

• 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.

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