Electronic Payment and E-File Mandates
Electronic Payment Information
Electronic Tax Payments
The Tax Commissioner requires the use of electronic payments of taxes or fees for certain tax programs – sales and use tax, income tax withholding, corporate income tax, and motor fuels taxes – if the taxpayer had made tax or fee payments above the designated threshold for that same tax program in a prior tax year. The penalty does NOT apply to individual income tax payments.
As of July 2017, the electronic payment threshold is $5,000.
For a complete list of thresholds, 
click here.
A $100 penalty for non-compliance will be imposed if required payments are not made electronically. The penalty does NOT apply to individual income tax payments.
E-File of Tax Returns
Sales Tax Returns (Forms 10)
The Tax Commissioner requires taxpayers subject to the electronic payment mandate for sales tax payments to also e-file their Sales Tax Returns, Forms 10. For example, if a taxpayer is subject to electronic payment for sales tax payments for 2016, the taxpayer must also e-file all sales tax returns in 2017.
As of July 2017, the electronic payment threshold is $5,000.
For a complete list of thresholds, click here.
Combined Sales Tax Returns
The Tax Commissioner requires all combined filers to e-file their combined Sales Tax Returns, Forms 10. Any Application to File a Monthly Combined Sales and Use Tax Return, Form 11, will NOT be approved unless the applicant agrees to e-file.
Wage and Tax Statements
Any employer or payor that issues more than 50 wage and tax statements (Forms W-2, W-2G, 1099-R, and 1099-MISC) must file those statements electronically.
Any employer that is unable to meet this requirement must apply for a hardship waiver. A request for waiver can be in the form of an e-mail or letter to the Tax Commissioner. A waiver will not be granted except in extraordinary circumstances.
Filing Deadline for Wage and Tax Statements
Any employer or payor that issues wage and tax statements (Forms W-2, W-2G, 1099-R, and 1099-MISC) must file those statements by January 31.
Individual Income Tax Returns
Any person or business paid to prepare and file more than 25 Nebraska individual income tax returns in the prior year must electronically file (e-file) all individual income tax returns they are paid to prepare in the current year. Penalties may apply to tax professionals that do not file returns electronically as required. Additional tax programs may also be integrated into the e-file mandate at the Tax Commissioner’s discretion. If you have any questions, please contact the Department. A copy of the statute is also available at Neb. Rev. Stat. § 77-1784.
