Department of Revenue
Committed to helping taxpayers understand and meet their tax obligations.
Featured Information
-
Check on the status of your refund here: Where's my refund?
- The Sports Arena Facility Financing Assistance Act Board will hold a public meeting on Tuesday, April 21, 2026, beginning at 1:30 p.m. in Room 1525, State Capitol, Lincoln, Nebraska. Public notice of each scheduled hearing is being published as required in Neb. Rev. Stat. § 13-3105. An agenda for the meeting, which will be kept continually current, is available at the Nebraska Department of Revenue (DOR), 301 Centennial Mall South, Lincoln, Nebraska, during normal business hours or on DOR’s website on the Turnback Information for Local Governments webpage.
- 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.
-
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.
-
Child Care Refundable Tax Credit
Parents or legal guardians of children 5 years old or younger as of December 31, 2025, who qualify for the Child Care Refundable Tax Credit may now apply for the tax credit for tax year 2025 by submitting the Child Care Refundable Tax Credit Application through the Nebraska Department of Revenue’s (DOR) Electronic Document & Application Submission Hub (eDASH).
-
School Readiness Tax Credit Act
The Nebraska Department of Revenue (DOR) will begin accepting applications for the School Readiness Refundable Tax Credit for Staff Members and the School Readiness Nonrefundable Tax Credit for Childcare and Education Providers in DOR’s Electronic Document & Application Submission Hub (eDASH) beginning February 2, 2026, at 8:30 a.m. Central Time for tax year 2025. DOR will provide an email update if the opening date changes.
-
Individuals with Intellectual & Developmental Disabilities Support Act Tax Credits
The Nebraska Department of Revenue (DOR) will begin accepting applications for the Individuals with Intellectual & Developmental Disabilities Support Act Refundable Tax Credit for Direct Support Professionals and the Individuals with Intellectual & Developmental Disabilities Support Act Nonrefundable Tax Credit for Employers in DOR’s Electronic Document & Application Submission Hub (eDASH) beginning February 2, 2026, at 8:30 a.m. Central Time for tax year 2025. DOR will provide an email update if the opening date changes.
-
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 Kearney Good Life District is Approved and Reminder of Sales Tax Changes effective October 1, 2025 - News Release has been posted to the Nebraska Department of Revenue's website.
- 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
