Income Tax Withholding Forms
Income Tax Withholding Reminders for All Nebraska Employers
- Circular EN. The Department is not issuing a new Nebraska Circular EN for 2021. All tables within the Circular EN remain the same, and should continue to be used for wages, pensions and annuities, and gambling winnings paid on or after January 1, 2017. Updated November 2020 to include information on the Employee’s Nebraska Withholding Allowance Certificate, Form W-4N and reference the federal Form 1099-NEC.
- Form W-3N Due Date. State copies of 2020 Forms W-2, W-2G, 1099-MISC, 1099-NEC, 1099-R, and the Nebraska Reconciliation of Income Tax Withheld, Form W-3N, are due January 31, 2021.
- E-file Requirement. Forms W-2, W-2G, 1099-MISC, 1099-NEC, and 1099-R for tax year 2020 must be e-filed when the employer has over 50 forms to report.
- Special Income Tax Withholding Rate. The “special income tax withholding rate” remains 1.5%. Employers using the wage bracket tables may continue to use the shaded/nonshaded areas of the bracket tables to determine if special income tax withholding procedures apply.
- Military Spouses. Spouses of active duty military servicemembers whose income is not subject to Nebraska tax may give a Nebraska Nonresident Employee Certificate for Allocation of Income Tax Withholding, Form 9N, to their employers to exempt their wages from Nebraska income tax withholding.
Instead of mailing your 2020 forms, e-file them.
Nebraska Employee Certificate for Allocation of Withholding Tax (12/2019)
2020 Nebraska Nonresident Income Tax Agreement
Nebraska Tax Application, with Information Guide (02/2018)
Nebraska Change Request (09/2017)
Nebraska Monthly Income Tax Withholding Deposit (11/2020)
Nebraska Income Tax Withholding Return (11/2020)
Nebraska Reconciliation of Income Tax Withheld (11/2020)
Amended Form W-3N (11/2020)
Employee's Nebraska Withholding Allowance Certificate (12/2020)
Nebraska Withholding Certificate for Nonresident Individuals (11/2020)
Nonresident Individuals Performing Personal Services in Nebraska (09/2018)