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.
What is NebFile?
NebFile is a method for you to electronically file your Nebraska Individual Income Tax Return over the Internet, and is FREE to use. It is limited to full-year Nebraska residents and has other eligibility requirements (see the next question).
I did not file a Nebraska tax return last year. Can I still use NebFile?
Yes, you can file the current year return using NebFile even if you did not previously file a return for Nebraska or previously use the NebFile system. For security purposes, the NebFile program requires a state-assigned password. The taxpayer’s state-assigned password is emailed after completion of an online registration within the NebFile system. The password should be emailed within minutes of completion of the registration.
To access the registration form, go to https://ndr-nebfile.ne.gov/NebFile/public/login.faces.
Tax returns for years other than the current filing year cannot be filed using NebFile.
The NebFile system locked me out. How do I regain access?
If you answer all eligibility questions correctly and the system locks you out, then you are not eligible to use NebFile. If you have made a mistake in answering those questions and believe you are eligible to use NebFile, contact DOR at 800-742-7474 or 402-471-5729, and ask to have your account reset.
What must I do to get ready to use NebFile?
Before using the NebFile system:
- Verify that you are eligible to use NebFile;
- Complete the online registration to receive your password via email;
- Make sure you have ALL of your Forms W-2 and 1099 showing Nebraska income tax withholding; and
- Have a copy of your current-year completed federal income tax return to look at when entering federal data into NebFile.
Why is the amount of tax different when filing electronically than when I look it up in the Tax Table?
The tax shown on your return may be slightly different, depending on the method used to determine the tax.
There are two acceptable methods that may be used to determine the tax:
The Tax Calculation Schedule is a mathematical calculation of the tax using the tax rate for the different income brackets.
The Tax Commissioner is required by statute to provide the Tax Table to taxpayers as a tool to determine their tax amount without a mathematical formula. The Tax Table uses a range of income levels and calculates tax at the midpoint of the income range.
What are the benefits of using NebFile?
The biggest benefit is a faster refund. E-file is also easier and more accurate. You will be asked a series of questions that you must answer, and the math and the application of the tax laws is done by the computer. After you submit your return, you will receive a confirmation that the return was received. Finally, any e-filed return costs state government less to process.
Does the NebFile system prepare my return for me?
NebFile is not tax preparation software, but it will do simple calculations and table look-ups for you. You will be required to answer some questions, and to enter data from your federal return.
How does NebFile differ from Federal/State online filing?
Federal/State online filing is when you access commercially written software that is on the software company’s Internet server, and use it to enter your federal and state income tax returns. NebFile is on a state-owned Internet server and uses software produced by the state. There is typically a fee charged for using the Federal/State commercially written software, whereas there is no cost for using NebFile. Commercially written Federal/State e-file software is designed to assist you to prepare your return, and is capable of preparing more complicated returns, including nonresident and partial-year resident returns. NebFile is designed to handle basic resident returns, and requires you to have already completed your federal return in a separate process.
What should I do if I make a mistake when entering my tax information into the NebFile system?
You can navigate backwards and forwards through the return so that you can change information you entered. If you make a mistake entering information on any page, you can return to that page to make changes. However, if you’ve submitted your return and received a confirmation number, you cannot make further changes. If you need to make a change at this point, you will need to file an amended return.
Who is responsible if there are errors on the return?
The responsibility for an accurate tax return always rests with the taxpayer. It is your responsibility to enter all information completely and accurately. Before you begin, be sure to have all information you will need to complete your return, including your federal return, and all Forms W-2 and 1099 that show Nebraska income tax withholding. Always verify the information on your return before submitting it.
What paperwork do I need to keep if I file using NebFile?
After you submit your return, you will have the opportunity to print or save a copy of your return, showing your Confirmation Number. You should retain this for your records, along with your federal return and income tax withholding documentation (Forms W-2 and 1099). If you are unable to print the copy of your form, write down and keep your Confirmation Number.
Can I get a copy of my return after I've filed it?
Yes. During the calendar year in which you filed the return, you may log in to the NebFile program and print a copy of your return.
Is filing through the Internet secure?
Yes. The NebFile system is a product of the State of Nebraska, and is located on a secure website.
Can I get my refund or pay my taxes electronically too?
If you are expecting a refund, you can have it directly deposited to your chosen financial institution account. If you have a balance due, you can make your payment using DOR’s online e-pay system or by credit card. These options allow you to make your filing totally paperless. You also have the option to pay your taxes by check or money order. The NebFile system gives you the option of printing a Nebraska Form 1040N-V Payment Voucher that you should attach to your check or money order. CLICK HERE to make your payment.