Notification of Scam Text Messages

The Nebraska Department of Revenue (DOR) has been notified of scam text messages being sent asking individuals to click a link to receive their refund. While the cited Nebraska Revised Statute adds validity to the message, the embedded link will direct the taxpayer to a bogus site to enter their personal and/or banking information.

This scam has been reported in other parts of the country.

The DOR will never send a text to ask for personal tax return information.

If you receive a text message of this kind, DO NOT REPLY and please delete it.

If you have questions on the status of your State of Nebraska tax refund, please go to: https://revenue.nebraska.gov/individuals/refund-information

As scammers develop more sophisticated schemes, staying informed is your best defense. The Nebraska Attorney General’s Office offers free resources to help consumers recognize and avoid scams.

Visit ProtectTheGoodLife.Nebraska.gov or call the Consumer Affairs Response Team at 402-471-2682 for assistance.

As required by the Gambling Winnings Setoff for Outstanding Debt Act (Act), Neb. Rev. Stat. §§ 9-1301 through 9-1313, beginning Tuesday, September 2, 2025, authorized gaming operators (operators) as defined in Neb. Rev. Stat. § 9-1103 and any corporation or association licensed under Neb. Rev. Stat. §§ 2-1201 through 2-1218 and authorized to conduct parimutuel wagering at a licensed racetrack will be required to check the Winnings and Gambling Earnings Recovery (WAGER) database to determine if there is a debt or an outstanding state tax liability owed by a winner prior to making a winnings payout of casino winnings, parimutuel winnings, or sports wagering winnings to which an individual is entitled when said winnings are required to be reported on Internal Revenue Service Form W-2G. 

If the WAGER database indicates that a winner has a balance of debt or outstanding state tax liability, the operator must deduct the amount of debt and outstanding state tax liability identified in the WAGER database from the winnings and remit the amount deducted to the Nebraska Department of Revenue (DOR) through WAGER.

The Family Caregiver Tax Credit Application, Form 3165, and the Licensed Health Care Provider Certification for the Family Caregiver Tax Credit Application, Form 3165C, are now available.

For tax years beginning on or after January 1, 2025, eligible family caregivers who provide care and support to an eligible family member and incur eligible expenditures during the taxable year may apply for this nonrefundable income tax credit. The credit equals 50% of the eligible expenditures incurred by the family caregiver during the taxable year, with a maximum credit of $2,000, or $3,000 if the eligible family member is a veteran or is diagnosed with dementia. 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.