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Online Waste Reduction and Recycling Fee Filing FAQs

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.

Do I need to register to use the Internet filing system?

No. There is no registration necessary to use this program. Your Nebraska ID Number (User ID) and PIN are printed on your Form 94 and allow you access into the system. Taxpayers who do not receive a paper Form 94 in the mail should use the same User ID and PIN that is used to log in to the electronic Form 10.

When can I file my electronic return?

The system is available for filing on September 1 of each year.

How do I remit payment if I file online?

The preferred method to pay your liability is via Electronic Funds Withdrawal (EFW) when e-filing your return. Your return and payment must be submitted before midnight on the due date.  If using e-pay instead of paying during e-filing, the payment must be completed by 5:00 p.m. Central Time on the last timely filed date.

How do I keep a copy of the return that I filed online?

You can either view, print, or save a copy of a filed return at the completion of your filing or from the tax period page in the online return after selecting to file Form 94.

If I discover a mistake in my filing after I have already filed the return, can I use the "Back" button on my Web browser to return to the page and correct it?

No. If you make a mistake and filed incorrect information, you must complete a paper Form 94, write “amended” at the top, and mail it to the address at the bottom of the form.

Can I file amended returns online?

No. If you find a mistake after filing the electronic return you must file an amended paper Form 94 with “amended” written at the top of the return, write the reason for amending below line 3, and mail it to the address at the bottom of the form. 

Will I continue to receive paper Forms 94 in the mail?

No. E-filers will not receive Form 94 in the mail.

I received a reference number, but my Web browser did not return to DOR's home page. How do I know if my return was successfully filed?

If you receive a reference number, your return has been filed.

On the Form 94 Schedule, do I need to report every location even if it is not listed?

No. The Form 94 Schedule does not include locations that are outside of Nebraska, or have reported Nebraska taxable sales of less than $50,000, unless you are a motor vehicle dealer, then all Nebraska locations are listed. Locations not listed on the schedule should not be added.

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