Nebraska Tax Calendar
If the due date falls on Saturday, Sunday, or legal holiday, the return or voucher may be filed on the first business day after the due date.
November 2023
(State holidays this month are Friday, November 10; Thursday, November 23; and Friday, November 24)
Due Date | Description |
|---|---|
11/15/2023 | Form 501N, Nebraska Employer's Monthly Withholding Deposit |
11/20/2023 | Form 2, Business Nebraska and Local Use Tax Return |
11/20/2023 | Form 10, Nebraska and Local Sales and Use Tax Return |
11/20/2023 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
11/27/2023 | Form 64, Nebraska and County Lodging Tax Return |
11/27/2023 | Form 93, Nebraska Tire Fee Return |
December 2023
(State holidays this month are Monday, December 25)
Due Date | Description |
|---|---|
12/15/2023 | Form 501N, Nebraska Employer's Monthly Withholding Deposit |
12/15/2023 | Form 1120N-ES, Nebraska Corporation Estimated Income Tax Payment Voucher, last date for paying fourth installment (calendar-year basis) |
12/20/2023 | Form 2, Business Nebraska and Local Use Tax Return |
12/20/2023 | Form 10, Nebraska and Local Sales and Use Tax Return |
12/20/2023 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
12/26/2023 | Form 64, Nebraska and County Lodging Tax Return |
12/26/2023 | Form 93, Nebraska Tire Fee Return |
January 2024
(State holidays this month are Monday, January 1 and Monday, January 15)
Due Date | Description |
|---|---|
01/02/2024 | Form 1120NF-ES, Nebraska Financial Institution Voluntary Estimated Tax Return, last date to pay voluntary estimated payment (calendar-year basis) |
01/16/2024 | Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Voucher, last date for final installment for 2023 (calendar-year basis) |
01/16/2024 | Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Voucher, last date for farmers and ranchers to pay for 2023 (calendar-year basis) |
01/22/2024 | Form 2, Business Nebraska and Local Use Tax Return |
01/22/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
01/22/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
01/25/2024 | Form 64, Nebraska and County Lodging Tax Return |
01/25/2024 | Form 93, Nebraska Tire Fee Return (monthly and fourth quarter of 2022) |
01/31/2024 | Form 941N, Nebraska Quarterly Withholding Return (fourth quarter of 2022) |
01/31/2024 | Form W-3N, Nebraska Reconciliation of Income Tax Withheld, last date for employer or payor to furnish Nebraska Department of Revenue with statement of wages, gambling winnings, or pensions and annuities paid and income tax withheld for filing state returns |
01/31/2024 | Federal Forms W-2, W-2G, 1099R, 1099-MISC, and 1099-NEC, last date for forms to be furnished to employees/payees showing Nebraska income tax withheld (Per IRS - If employee/payee has not received the Federal Form by January 31, contact the employer/payor to request the form. If you still have not received the form by the end of February, contact the IRS at 800-829-1040 for assistance) |
February 2024
(State holiday this month is Monday, February 19)
Due Date | Description |
|---|---|
02/15/2024 | Form 501N, Nebraska Employer's Monthly Withholding Deposit |
02/20/2024 | Form 2, Business Nebraska and Local Use Tax Return |
02/20/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
02/20/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
02/26/2024 | Form 64, Nebraska and County Lodging Tax Return |
02/26/2024 | Form 93, Nebraska Tire Fee Return |
March 2024
Due Date | Description |
|---|---|
03/01/2024 | 1040N, Nebraska Individual Income Tax Return, last date for farmers and ranchers to file 2023 income tax return in lieu of making payments of estimated Nebraska income tax (calendar-year basis) |
03/15/2024 | Form 501N, Nebraska Employer's Monthly Withholding Deposit |
03/15/2024 | Form 1065N, Nebraska Partnership Return of Income (calendar-year basis) |
03/15/2024 | Form 1120-SN, Nebraska S Corporation Income Tax Return (calendar-year basis) |
03/15/2024 | Form 1120NF, Nebraska Financial Institution Tax Return (calendar-year basis) |
03/15/2024 | Form 4466N, Corporation Application for Adjustment of Overpayment of Estimated tax (calendar-year basis) |
03/20/2024 | Form 2, Business Nebraska and Local Use Tax Return |
03/20/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
03/20/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
03/25/2024 | Form 64, Nebraska and County Lodging Tax Return |
03/25/2024 | Form 93, Nebraska Tire Fee Return |
April 2024
(State holiday this month is Friday, April 26)
Due Date | Description |
|---|---|
04/15/2024 | Form 1040N, Nebraska Individual Income Tax Return, last date for filing and paying remaining tax in full (calendar-year basis) |
04/15/2024 | Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Voucher, last date for paying at least first installment of estimated tax for individuals required to file such payments |
04/15/2024 | Form 1120N, Nebraska Corporation Income Tax Return (calendar-year basis) |
04/15/2024 | Form 1120N-ES, Nebraska Corporation Estimated Income Tax Payment Voucher, last date for paying first installment (calendar-year basis). This includes S corporations that elect to be subject to Nebraska income tax for the 2024 tax year. |
04/15/2024 | Form 1041N, Nebraska Fiduciary Income Tax Return, last date for filing for a decedent's estate or for a trust (calendar-year basis) |
04/15/2024 | Form 1065N-ES, Nebraska Partnership Estimated Income Tax Payment Voucher, last date for paying first installment (calendar-year basis). This applies to partnerships that elect to be subject to Nebraska income tax for the 2024 tax year. |
04/22/2024 | Form 2, Business Nebraska and Local Use Tax Return |
04/22/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
04/22/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
04/25/2024 | Form 64, Nebraska and County Lodging Tax Return |
04/25/2024 | Form 93, Nebraska Tire Fee Return (monthly and first quarter) |
04/30/2024 | Form 941N, Nebraska Quarterly Withholding Return (first quarter) |
May 2024
(State holiday this month is Monday, May 27)
Due Date | Description |
|---|---|
05/15/2024 | Form 501N, Nebraska Employer's Monthly Withholding Deposit |
05/20/2024 | Form 2, Business Nebraska and Local Use Tax Return |
05/20/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
05/20/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
05/28/2024 | Form 64, Nebraska and County Lodging Tax Return |
05/28/2024 | Form 93, Nebraska Tire Fee Return |
June 2024
(State holiday this month is Wednesday, June 19)
Due Date | Description |
|---|---|
06/17/2024 | Form 501N, Nebraska Employer's Monthly Withholding Deposit |
06/17/2024 | Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Voucher, last date for paying second installment (calendar-year basis) |
06/17/2024 | Form 1120N-ES, Nebraska Corporation Estimated Income Tax Payment Voucher, last date for paying second installment (calendar-year basis). This includes S corporations that elect to be subject to Nebraska income tax for the 2024 tax year. |
06/17/2024 | Form 1065N-ES, Nebraska Partnership Estimated Income Tax Payment Voucher, last date for paying second installment (calendar-year basis). This applies to partnerships that elect to be subject to Nebraska income tax for the 2024 tax year. |
06/20/2024 | Form 2, Business Nebraska and Local Use Tax Return |
06/20/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
06/20/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
06/25/2024 | Form 64, Nebraska and County Lodging Tax Return |
06/25/2024 | Form 93, Nebraska Tire Fee Return |
July 2024
(State holiday this month is Thursday, July 4)
Due Date | Description |
|---|---|
07/22/2024 | Form 2, Business Nebraska and Local Use Tax Return |
07/22/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
07/22/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
07/25/2024 | Form 64, Nebraska and County Lodging Tax Return |
07/25/2024 | Form 93, Nebraska Tire Fee Return (monthly and second quarter) |
07/31/2024 | Form 941N, Nebraska Quarterly Withholding Return (second quarter) |
August 2024
Due Date | Description |
|---|---|
08/15/2024 | Form 501N, Nebraska Employer's Monthly Withholding Deposit |
08/20/2024 | Form 2, Business Nebraska and Local Use Tax Return |
08/20/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
08/20/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
08/26/2024 | Form 64, Nebraska and County Lodging Tax Return |
08/26/2024 | Form 93, Nebraska Tire Fee Return |
September 2024
(State holiday this month is Monday, September 2)
Due Date | Description |
|---|---|
09/16/2024 | Form 501N, Nebraska Employer's Monthly Withholding Deposit |
09/16/2024 | Form 1040N-ES, Nebraska Individual Estimated Income Tax Payment Voucher, last date for paying third installment (calendar-year basis) |
09/16/2024 | Form 1120N, Nebraska Corporation Income Tax Return (June 30 year end) |
09/16/2024 | Form 1120N-ES, Nebraska Corporation Estimated Income Tax Payment Voucher, last date for paying third installment (calendar-year basis). This includes S corporations that elect to be subject to Nebraska income tax for the 2024 tax year. |
09/16/2024 | Form 1065N-ES, Nebraska Partnership Estimated Income Tax Payment Voucher, last date for paying third installment (calendar year basis). This applies to partnerships that elect to be subject to Nebraska income tax for the 2024 tax year. |
09/20/2024 | Form 2, Business Nebraska and Local Use Tax Return |
09/20/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
09/20/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
09/25/2024 | Form 64, Nebraska and County Lodging Tax Return |
09/25/2024 | Form 93, Nebraska Tire Fee Return |
October 2024
(State holiday this month is Monday, October 14)
Due Date | Description |
|---|---|
10/01/2024 | Form 28, Nebraska Litter Fee Return (July 1, 2023 through June 30, 2024) |
10/01/2024 | Form 94, Waste Reduction and Recycling Fee Return (July 1, 2023 through June 30, 2024) |
10/21/2024 | Form 2, Business Nebraska and Local Use Tax Return |
10/21/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
10/21/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
10/25/2024 | Form 64, Nebraska and County Lodging Tax Return |
10/25/2024 | Form 93, Nebraska Tire Fee Return (monthly and third quarter) |
10/31/2024 | Form 941N, Nebraska Quarterly Withholding Return (third quarter) |
November 2024
(State holidays this month are Monday, November 11; Thursday, November 28; and Friday, November 29)
Due Date | Description |
|---|---|
11/15/2024 | Form 501N, Nebraska Employer's Monthly Withholding Deposit |
11/20/2024 | Form 2, Business Nebraska and Local Use Tax Return |
11/20/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
11/20/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
11/25/2024 | Form 64, Nebraska and County Lodging Tax Return |
11/25/2024 | Form 93, Nebraska Tire Fee Return |
December 2024
(State holiday this month is Wednesday, December 25)
Due Date | Description |
|---|---|
12/16/2024 | Form 501N, Nebraska Employer's Monthly Withholding Deposit |
12/16/2024 | Form 1120N-ES, Nebraska Corporation Estimated Income Tax Payment Voucher, last date for paying fourth installment (calendar-year basis). This includes S corporations that elect to be subject to Nebraska income tax for the 2024 tax year. |
12/16/2024 | Form 1065N-ES, Nebraska Partnership Estimated Income Tax Payment Voucher, last date for paying forth installment (calendar-year basis). This applies to partnerships that elect to be subject to Nebraska income tax for the 2024 tax year. |
12/20/2024 | Form 2, Business Nebraska and Local Use Tax Return |
12/20/2024 | Form 10, Nebraska and Local Sales and Use Tax Return |
12/20/2024 | Form E911N, Nebraska Prepaid Wireless Surcharge Return |
12/26/2024 | Form 64, Nebraska and County Lodging Tax Return |
12/26/2024 | Form 93, Nebraska Tire Fee Return |
12/31/2024 | Form 1120NF-ES, Nebraska Financial Institution Voluntary Estimated Tax Return, last date to pay voluntary estimated payment (calendar-year basis) |
