Nebraska Pass-Through Entity Tax (PTET)

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. (LB754Sections 11 through 13, and 16, Operative June 1, 2023.)


Upload PTET-E Here

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

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