It is the policy of the Nebraska Department of Revenue (DOR) that information which can be identified with a particular person (“personally identifiable information”) is only obtained through lawful means, and that the collection, use, retention, disclosure, and destruction of this information is in compliance with state confidentiality laws.
Personally identifiable information is collected by DOR for purposes of administering the tax programs set out in the Nebraska Revised Statutes. Any personally identifiable information that is collected must be relevant to the purpose for which it is collected. Personally identifiable information will not be disclosed, made available, or otherwise used for purposes other than those specified, without the consent of the taxpayer or their authorized representative.
Confidentiality training is provided to all DOR employees and hired contractors. All employees are required to review DOR and Federal confidentiality policies on an annual basis. Access to personally identifiable information is restricted to persons who have a DOR business need for the information. Information and physical security policies and procedures are in place at DOR to protect personally identifiable information from theft, unauthorized access, use, modification, or disclosure. Internal reviews of DOR policies and procedures are conducted to ensure that adequate safeguards for information security are in place.
The Privacy Act of 1974 provides that when DOR asks you for your Social Security number (SSN), you must first be told of DOR’s legal right to ask for this information, why DOR is asking for it, and how it will be used. DOR must also tell you what would happen if it is not received and whether your response is voluntary, required to obtain a benefit, or mandatory under the law.
The legal right for DOR to ask for the information is included in Neb. Rev. Stat. §§ 77-27,119 and 77-2705. These laws state that you must include your SSN on your return. Your response is mandatory under these sections. The SSN is needed to properly identify you and process your return and other documents.
To maximize the security of the information obtained from you, you should:
Take necessary care to protect the confidentiality of any ID number or password that is used; and
Take steps to log off the browser when exiting online applications, especially if you are using a public access computer (for example, in a library).
Communication between your browser (for example, Internet Explorer) and our servers that involves any personal or confidential data uses Secure Sockets Layer (SSL) technology.
Information obtained from you will include data necessary to authenticate your identification and/or data provided by you to complete the necessary online activity. In addition, a limited amount of data will be collected to assist in technical support of the site. This will include the Internet Protocol (IP) number and domain name from where you are accessing the Internet, the date and time of the transaction, and the website referring you to DOR’s website.
If a user allows cookies, DOR may occasionally use them to store user information, subject to the following limitations:
Will not contain personally identifiable information (for example, name, SSN, password, hint answers);
May be used to save personalized website settings (for example, font size, color, text type, etc.); or
May include an expiration date if appropriate.
Will be erased when a user’s web browser session ends or the user logs out of the application; and
Will only be accessible to the specific applications in use.
DOR provides links to various external websites. DOR has no responsibility for content or presentation of these external websites. By linking to an external website, we do not endorse its products, services, accuracy, or security policies. Once you leave the website maintained by DOR, you are subject to the terms and conditions of the new website.
Information provided on DOR’s website is intended to allow immediate access to public information. While all attempts are made to provide accurate, current, and reliable information, there is a possibility of either human or mechanical error. DOR expressly denies any warranty of the accuracy, reliability, or timeliness of this information.