Department of Revenue
Committed to helping taxpayers understand and meet their tax obligations.
Featured Information
- The Nebraska Department of Revenue offices will be closed on Monday, May 25 for the holiday. The offices will reopen the following business day.
- Check on the status of your refund here: Where's my refund?
- The Nebraska Property Tax Look-Up Tool is now updated to include 2025 property tax and payment records needed to claim the community college property taxes paid credit. Click here for Nebraska Property Tax Credit Information.
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Most Nebraska Resident Individuals can now e-file their individual income tax returns for free using the Nebraska Department of Revenue’s NebFile for Individuals e-file system. NebFile filing eligibility has been expanded this year. NebFile is NOW OPEN for filing most 2025 Nebraska resident returns.
Sign up for our subscription service to be notified if there are any changes.
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The DOR will process completed eDASH applications in the order received until the applicable annual limit has been reached for each tax credit. All completed applications received on the same calendar date will be considered equally towards the applicable tax credit’s annual limit regardless of the time the application was submitted on that date. Application submissions are date and time stamped using Central Time zone. An application will be considered complete when all the information requested for the application has been submitted in eDASH.
- Electronic Nicotine Delivery Systems (ENDS) products approved for sale in Nebraska can be found on the Cigarettes & Other Tobacco Products webpage.
- Kratom products approved for sale in Nebraska can be found on the Kratom Information webpage.
- The Nebraska Department of Revenue has posted information relating to foreign adversarial companies, as defined in Neb. Rev. Stat. § 77-3,114, that are ineligible to receive any benefits under an incentive program of the State of Nebraska starting October 1, 2025. Go to the Foreign Adversarial Company Notice webpage for more information.
- Go to the Nebraska Pass-Through Entity Tax (PTET) webpage for frequently asked questions and forms.
For Businesses
For Individuals
Tax Professionals
Property Assessment
Local Governments
Taxes & Fees
- Sales & Use Tax
- Corporation & S Corp Income Tax
- Income Tax Withholding
- Fiduciary Income Tax
- Financial Institution Tax
- Cigarette & Other Tobacco Products
- Lodging Tax
- Multi Program Tax Forms
- Music Licensing Agency Act
- Nameplate Capacity Tax
- New Markets Tax Credits
- Partnership Income Tax
- Pre-Paid Wireless Surcharge
- Tax Incentives
- Other Taxes
Online Services
Information & Education
- Information on Business Income Tax
- Nebraska Property Tax Credit
- Information Guides
- FAQs
- Taxpayer Education
- Video Center
- Construction Contractors
- Market-Based Sourcing
- Nebraska Affordable Housing Tax Credit
- Nebraska Historic Tax Credit
- Occupation Taxes
- Remote Sellers & Marketplace Facilitators
- Scam Alert
- Starting a Business in Nebraska
- TANF Employment Credit
Compliance & Enforcement
Taxes & Fees
Online Services
Information & Education
- Information on Nebraska Individual Income Tax
- FAQs
- Identity Theft Resources
- Information for Victims of Natural Disaster
- Information Guides
- Video Center
- Military Service Members & Spouses FAQs
- Military Service Members & Spouses Form 9N
- Military Service Members & Spouses Info Guide
- Use Tax for Individuals
- Volunteer Emergency Responders
- First Responder Recruitment and Retention Act
- Offset of Individual Income Tax Refunds
- Incentives - Tax Credits
Compliance & Enforcement
Property Assessment Division
Property - Categories
Information
Local Sales Tax Forms & Legal Information
Local Administration
- What happens after the election?
- How to Request Sales Tax Return Information
- Notice to County Treasurers: Motor Vehicle Sales Tax
- Instructions for County Treasurers
- Occupation Taxes
- Other Sales Tax Information
- Municipal Boundary Changes
- How Boundary Changes Affect a City Sales and Use Tax
- How to Report Boundary Changes
- Nebraska & County Lodging Tax
State and Local Tax Incentives
For Businesses
Taxes & Fees
- Sales & Use Tax
- Corporation & S Corp Income Tax
- Income Tax Withholding
- Fiduciary Income Tax
- Financial Institution Tax
- Cigarette & Other Tobacco Products
- Lodging Tax
- Multi Program Tax Forms
- Music Licensing Agency Act
- Nameplate Capacity Tax
- New Markets Tax Credits
- Partnership Income Tax
- Pre-Paid Wireless Surcharge
- Tax Incentives
- Other Taxes
Online Services
Information & Education
- Information on Business Income Tax
- Nebraska Property Tax Credit
- Information Guides
- FAQs
- Taxpayer Education
- Video Center
- Construction Contractors
- Market-Based Sourcing
- Nebraska Affordable Housing Tax Credit
- Nebraska Historic Tax Credit
- Occupation Taxes
- Remote Sellers & Marketplace Facilitators
- Scam Alert
- Starting a Business in Nebraska
- TANF Employment Credit
Compliance & Enforcement
For Individuals
Taxes & Fees
Online Services
Information & Education
- Information on Nebraska Individual Income Tax
- FAQs
- Identity Theft Resources
- Information for Victims of Natural Disaster
- Information Guides
- Video Center
- Military Service Members & Spouses FAQs
- Military Service Members & Spouses Form 9N
- Military Service Members & Spouses Info Guide
- Use Tax for Individuals
- Volunteer Emergency Responders
- First Responder Recruitment and Retention Act
- Offset of Individual Income Tax Refunds
- Incentives - Tax Credits
Compliance & Enforcement
Tax Professionals
Property Assessment
Property Assessment Division
Property - Categories
Information
Local Governments
Local Sales Tax Forms & Legal Information
Local Administration
- What happens after the election?
- How to Request Sales Tax Return Information
- Notice to County Treasurers: Motor Vehicle Sales Tax
- Instructions for County Treasurers
- Occupation Taxes
- Other Sales Tax Information
- Municipal Boundary Changes
- How Boundary Changes Affect a City Sales and Use Tax
- How to Report Boundary Changes
- Nebraska & County Lodging Tax
