Remittance Transfer Excise Tax
Beginning July 1, 2026, an excise tax of 25% is imposed on any remittance transfer by any remittance transfer provider who is a licensee under the Nebraska Money Transmitters Act to a resident of a foreign adversary country. Foreign adversary country is defined as any country that appears in 15 C.F.R. 791.4 as of January 1, 2026. This does not apply to Cuba or Venezuela.
Returns are filed quarterly by the twentieth day of the month following the last month of the quarter and must be filed electronically. File your return here.
Nebraska Remittance Transfer Excise Tax Return, Form 838
Nebraska Remittance Transfer Excise Tax Registration Sample
An active-duty member of the armed forces or dependent who was charged the remittance transfer tax in error may seek an expedited refund. To receive a refund, mail supporting documentation to: Nebraska Department of Revenue, PO Box 98903, Lincoln, NE 68509-8903. Supporting documentation includes:
- • First name and last name
• Mailing address
• Phone number
• Email address
• Social Security Number
• Proof of military status
• Invoice listing the remittance transfer tax amount
Note: A valid military identification must have been submitted to the money transmitter at the time of the transaction to qualify for a refund
