Department of Revenue Featured Information
Reminder that the 2020 Nebraska Individual Income Tax Return, Form 1040N, is due April 15, 2024.
Any original Nebraska income tax return for tax year 2020 seeking a refund is due April 15, 2024, not May 17, 2024.
Unless you filed a timely Application for Automatic Extension of Time and filed the return prior to the expiration of that time, the April 15, 2024 deadline, also applies to filing an amended return for the 2020 income tax year claiming a refund. This includes filing Form PTCX for 2020 to claim the School District Property Tax credit.
IRS Notice 2023-21 applies only to the period of time to file a federal claim for refund of income taxes and does not impact the deadline to file a claim for refund of income taxes with the State of Nebraska.
Child Care Tax Credit Contribution Application and Receipt are now available. Click here for more information.
Check on the status of your refund here:
NebFile for Individuals is available to file your Nebraska individual tax return.
The Nebraska Property Tax Look-Up Tool is now updated with all 2023 property tax and payment records.
Did you claim your Refundable Nebraska Income Tax Property Tax Credit on your individual income tax return? If not you may file an Amended Nebraska Property Tax Incentive Credit Computation, Form PTCX to easily claim the credit. Business entities, including estates and trusts, will need to file amended returns.
Click here for Nebraska Property Tax Credit Information
Nebraska employers that employ an individual who has been convicted of a felony, may apply for the nonrefundable income tax credit. This credit may be claimed on 2023 income tax returns. Click here for more information.
Frequently Asked Questions on the Pass-Through Entity Tax (PTET) has been updated and Schedules PTET have been posted. Click here for more information.
Resident individuals may now submit the First Responder Certificate of Verification & Authorization for Release of Information, Form FRVA to the Nebraska Department of Revenue. The Form FRVA is one step in the process of law enforcement officers, firefighters and/or their legal dependents applying for a resident tuition waiver at Nebraska educational institutions of higher learning under the First Responder Recruitment and Retention Act.
Click here for more information.
Charitable organizations exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code may now file an Application to Become a Certified Nebraska Scholarship – Granting Organization, Form NSGO-A with the Nebraska Department of Revenue. The Opportunity Scholarship Act LB 753 (2023) established a program to provide scholarships for eligible students to attend qualified privately operated elementary and secondary schools in Nebraska. The scholarships are funded by cash contributions made to scholarship-granting organizations, which may qualify the donor for a nonrefundable tax credit for taxable years beginning on or after January 1, 2024.
Click here for more information.
