Electronically File Your Protest
File your Petition for Redetermination (Protest) Electronically. This applies to Notices of Deficiency Determination issued by the Nebraska Department of Revenue (DOR).
This does not apply to Notices issued by the Property Assessment Division (PAD).
The Tax Commissioner has implemented an electronic method for taxpayers to file a Petition with DOR. The DOR does not accept protests via email.
To be valid, a protest must be timely filed and include the following:
- Identify the taxpayer;
- Identify the assessment being protested;
- Indicate the grounds on which the Protest is based (where appropriate, the protested items should be identified by their audit work paper page and line numbers);
- State the action you are asking DOR to take. This could be a list of the items in the assessment you are asking DOR to remove;
- Request a formal hearing or informal conference if one is desired; and
- Taxpayer or authorized representative signature. To be represented by another person, the taxpayer must complete and return a Power of Attorney, Form 33, or its equivalent
Include copies of all documents that support your protest , including a copy of any DOR letters you are disputing or any other evidence you are relying on to support your position. You may use DOR’s Protest Kit to assist in submitting your protest.
For more information regarding the protest see How to Protest a Notice of Deficiency Determination Information Guide.
Protest Due Dates
|
Type of Notice |
Number of Days from Assessment Postmark |
|---|---|
|
Income Tax and Income Tax Withholding |
60 |
|
Income Tax and Income Tax Withholding |
(150) |
|
Sales and Use Tax |
60 |
|
Responsible Officer Notice and Demand for Payment |
60 |
|
Tobacco Products Tax |
20 |
|
Drug Tax |
10 |
|
Jeopardy |
10 |
|
All other assessments not specifically identified |
60 |
Filing Fee
Beginning July 1, 2026, you may need to pay the protest filing fee of $40 or file an Application for Waiver of Protest Filing Fee, Form 371P-W within 30 days from the protest due date.
See the Section 77-371 Fee Amounts Revenue Ruling, under the All Nebraska Taxes section, for more information.
Taxpayers required to pay the filing fee who submit a protest electronically through the portal must mail a check or money order of $40 for the protest filing fee with a completed Nebraska Protest Filing Fee Voucher, Form 371P-V to the DOR.
Protest filing fees cannot be paid electronically. Filings fees are generally nonrefundable, even if paid in error.
There is no fee when filing an electronic protest if you are responding to:
- Assessments of $5,000 or less (not including penalty and interest); and
- Tax programs that fall outside of the statutory authority of section 77 -371, including motor fuels, limited liability company (LLC) member assessments issued under Neb. Rev. Stat. § 21-129, cigarette, kratom, and any other tax program not covered under the Nebraska Revenue Act of 1967.
Not all correspondence from the DOR indicating a tax due amount provides you with a right to protest.
Do not use this protest portal to:
- Respond to a notice titled "Nebraska Balance Due Notice"
- Provide information to correct a math or clerical error.
- See Neb. Rev. Stat. 77-2783 for math and clerical errors
- Mail responses to Balance Due Notices and math and clerical errors to the address listed on the notice.
- File original or amended tax returns.
Forms
Nebraska Department of Revenue Protest Kit
Form 371P-V, Nebraska Protest Filing Fee Payment Voucher
Form 371P-W, Application for Waiver of Protest Filing Fee
Click here for instructions on how to upload and file a protest.
If you experience difficulties filing electronically, you may submit your protest by the statutory due date via US mail or hand delivery to any Department of Revenue office.
This portal is used exclusively to file protests of tax assessments. No other items submitted through this portal will be considered properly filed with DOR.
