Circular EN, Nebraska Income Tax Withholding for Wages, Pensions and Annuities, and Gambling Winnings Paid on or after January 1, 2025

Income Tax Withholding Reminders for All Nebraska Employers

• Circular EN. The Nebraska Department of Revenue is issuing a new Nebraska Circular EN for 2025. All tables within the Circular EN have changed, and should be used for wages, pensions and annuities, and gambling winnings paid on or after January 1, 2025.
• Form W-3N Due Date. State copies of 2024 Forms W-2, W-2G, 1099-MISC, 1099-NEC, 1099-R, and the Nebraska Reconciliation of Income Tax Withheld, Form W-3N, are due January 31, 2025.
• E-file Requirement. Forms W-2, W-2G, 1099-MISC, 1099-NEC, and 1099-R for tax year 2024 must be e-filed when the employer has over 50 forms to report.
• Special Income Tax Withholding Rate. The “special income tax withholding rate” remains 1.5%. Employers using the wage bracket tables may continue to use the shaded/nonshaded areas of the bracket tables to determine if special income tax withholding procedures apply.
• Military Spouses. Spouses of active duty military servicemembers whose income is not subject to Nebraska tax may give a Nebraska Nonresident Employee Certificate for Allocation of Income Tax Withholding, Form 9N, to their employers to exempt their wages from Nebraska income tax withholding.

Instead of mailing your 2024 forms, e-file them.

Frequently Asked Questions About the 1.5% Income Tax Withholding Procedures

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Separate Tables:

• Cover, Notice, Table of Contents
• Calendar, Reminders, and Instructions
• Nebraska Income Tax Withholding Percentage Method Tables
• Weekly Payroll Period
• Biweekly Payroll Period
• Semimonthly Payroll Period
• Monthly Payroll Period
• Daily Payroll Period
• Form W-4N, Nebraska Withholding Allowance Certificate
• Form W-4NA, Nebraska Income Tax Withholding Certificate for Nonresident Individuals