Nebraska Pass-Through Entity Tax (PTET)
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General Information
An eligible partnership or S corporation may elect to be subject to Nebraska income tax for tax years beginning on and after January 1, 2018. (LB754 – Sections 11 through 13, and 16, Operative June 1, 2023.)
Forms
- Pass-Through Entity Tax (PTET) Election for Tax Years 2018 through 2022, Form PTET-E
- Pass-Through Entity Tax (PTET) Worksheet for Tax Year 2022
- Nebraska Schedule PTET – Partner’s Share of Nebraska Pass-Through Entity Tax, Form 1065N
- Nebraska Schedule PTET – Shareholder’s Share of Nebraska Pass-Through Entity Tax, Form 1120-SN
- Pass-Through Entity Tax (PTET) Election for Tax Years After 2022, Form PTET-E
Instructions to Upload Election
Contact Information
Tom Milburn
Revenue Tax Specialist, Policy Section
Nebraska Department of Revenue
301 Centennial Mall South
Lincoln, NE 68509-8944
Phone: 402-471-5814 Fax 402-471-5946
tom.milburn@nebraska.gov
