Frequently Asked Questions about the Tax Year 2020 Individual Income Tax Filing Date Postponement
This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (DOR) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of DOR and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.
This guidance document may change with updated information or added examples. DOR recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.
Has the tax year 2020 Nebraska Individual Income Tax Return, Form 1040N, filing deadline and payment due date been postponed?
Yes. The tax year 2020 individual income tax returns that had a filing deadline or payment due date on April 15, 2021 has been postponed to May 17, 2021.
Have the tax year 2021 estimated tax payment dates been postponed?
No. The first quarter estimated tax payments are due on April 15, 2021.
Have the filing deadlines and payment due dates been extended or postponed for any taxes other than individual income tax?
No. The extension and postponement to May 17, 2021 is limited to tax year 2020 Individual Income Tax Returns, Forms 1040N, that have a filing and payment due on April 15, 2021.
Has the deadline for filing a refund claim for the 2017 tax year been extended?
The deadline to file a 2017 Form 1040N claiming a refund has not been extended. For a refund to be issued, the 2017 Form 1040N must be filed on or before April 15, 2021.
I have not filed my 2020 income tax return that would have been due on April 15, 2021 yet, but I expect to file it by May 17, 2021. What do I need to do?
File and pay any taxes due with your return by May 17, 2021.
What if I can’t file my return by May 17, 2021?
You may file a Nebraska extension (Form 4868N – individuals), on or before May 17, 2021, to have the filing date for the return extended to October 15, 2021 for individuals. Individuals granted a federal extension of time to file will automatically be granted a Nebraska extension for the same period (attach a copy of the timely filed federal extension when filing the Nebraska return). To avoid interest and penalties, pay your taxes in full by May 17, 2021.
I already filed my 2020 income tax return and I owe taxes, but I have not paid yet. What do I need to do to avoid interest and penalties?
To avoid interest and penalties, pay your taxes in full by May 17, 2021. Interest and penalties will be charged after May 17, 2021 for any amount remaining unpaid after that date.
I already filed my 2020 income tax return before April 15, 2021 and scheduled a payment for April 15, 2021. Will this payment be automatically rescheduled to May 17, 2021?
No. The payment will not be automatically rescheduled to May 17, 2021. If you do nothing, the payment will be made on the date you originally chose. If you need to change the scheduled payment date or cancel your payment, follow the instructions noted below.
If you scheduled your payment through:
- E-pay (using DOR’s website)
Log into your e-pay account to change your scheduled payment date or to cancel the payment.
- EFW (made with the return)
At least two business days prior to your scheduled payment, contact DOR by phone at 800‑742‑7474 (NE and IA) or 402‑471‑5729 to cancel the payment. The scheduled payment date cannot be changed. DOR will need the primary taxpayer’s full Social Security number for individual income tax payments, and the payment amount.
- Credit Card
Contact ACI Payments, Inc. (formerly Official Payments Corporation) by phone at 800‑2PAY‑TAX, (800‑272‑9829) to change the scheduled payment date or to cancel the payment.
DOR recommends that cancelled e-pay, EFW, and credit card payments be rescheduled using DOR’s E-pay system.