Frequently Asked Questions
All Businesses (General Questions)
Helpful information on a variety of topics, including purchasing a new business.
Business Income Tax
Corporation, S Corporation, Partnership, Fiduciary, and Financial Institution taxes.
Charitable Gaming
Helpful information for Charitable Gaming and gambling.
Contractors and Contractor Databases
Information to make becoming a contractor in Nebraska less confusing, and questions about the Contractor Database.
E-15 Access Standard Act
Electronic Funds Transfer (EFT)
Questions about making your tax payments through the Federal Reserve's ACH system.
Electronic Nicotine Delivery System (ENDS) & Tax on Consumable Material
Income Tax Withholding
Information for employers on Nebraska Income Tax Withholding, including the special 1½% withholding procedures.
Individual E-filing
Helpful information on both Federal/State electronic filing, and the free NebFile system.
Individual Income Tax
General questions about Nebraska Individual Income Tax.
Individual Income Tax Filing Deadline Postponement for Tax Year 2020
Income Tax Changes Due to the COVID-19 National Emergency
Individual Income Tax for Military Spouses and their Employers
Helpful information for Military Spouses and their Employers
E-file Mandate for Tax Preparers
Information on the E-file Mandate for Tax Preparers
Litter Fee Online Filing
Frequently asked questions about filing your Nebraska Litter Fee Return online
Manufacturing Machinery and Equipment
Information on the exemption for manufacturing machinery and equipment since January 1, 2006.
Motor Fuels
Questions and Answers involving Motor Fuels Taxes.
Nameplate Capacity Tax
Questions about the Nameplate Capacity Tax on renewable energy generation facilities.
NebFile
Questions about NebFile that allows Nebraska residents to file their state income tax returns online.
Nebraska Advantage Research and Development Act
Questions about the Nebraska Advantage Research and Development Act
Pass-Through Entity Tax (PTET)
Prepaid Wireless Surcharge
Questions about the surcharge on retail sales of prepaid mobile phones, prepaid phone cards, and the recharging of those prepaid phones and cards.
Property Assessment
Information about Nebraska Property Assessment.
Remote Seller and Marketplace Facilitator
Quesions and Answers involving Remote Seller and Marketplace Facilitator (LB 284 Remote Seller and Marketplace Facilitator Act).
Request a Payment Plan
Questions about Individual Payment Tax Plans
Residential Water Service
Questions about the sales tax exemption for residential water service.
Sales and Use Tax
Valuable information about when you do or do not need to collect/pay sales tax.
Sales and Use Tax Online Filing
Information on Sales and Use Tax Online Filing
Sales Tax on Certain Services
Certain services are taxable in Nebraska. These questions will help clarify what they are.
School District Property Tax Credit
The Nebraska Property Tax Incentive Act provides a refundable income tax credit or credit against franchise tax imposed on financial institutions for any taxpayer who pays school district property taxes.
South Dakota v. Wayfair, Inc. Collection of Sales Tax by Remote Sellers
Information on the Wayfair case.
Tax Payment by Credit Card
Information about making Tax Payments by Credit Card
