Skip to main content
Official Department of Revenue Logo
  • Subscribe to Notifications
  • Forms
    • Charitable Gaming/Nebraska Lottery
    • Corporation and S Corporation Income Tax
    • Fiduciary Income Tax
    • Financial Institution Tax
    • Income Tax Withholding
    • Individual Income Tax
    • Miscellaneous Tax
    • Motor Fuels
    • Multi-use
    • Nebraska Incentives Credit Computation, Form 3800N
    • Nebraska Tax Incentives
    • Partnership Income Tax
    • Property Assessment
    • Sales and Use Tax
  • Businesses
    • Sales Tax Rate Finder
    • File/Pay Your Return
    • Make a Payment Only
    • Register a Business
    • Business Tax Payment Plan
    • Sales and Use Taxes Rates and Information
      • Streamlined Sales and Use Tax
      • Remote Sellers & Marketplace Facilitators
    • File a Protest
    • Construction Contractors
    • Cigarettes & Other Tobacco Products
    • Nebraska Pass-Through Entity Tax (PTET)
  • Individuals
    • File/Pay Your Return
    • Make a Payment Only
    • Where's My Refund?
    • File a Protest
    • Individual Income Tax Balance Due Options
    • Individual Income Tax Payment Plan
    • eDASH
  • Property Assessment
    • Property
      • Real Property
      • Personal Property
      • State Assessed
      • Documentary Stamp Tax
      • Conservation Easements
    • Assessors/Parcel Search
    • Damaged Real Property
    • Nebraska Homestead Exemption
    • Permissive & Governmental Exemptions
    • Legal Information
    • Forms & Calendars
      • Forms
      • Calendars
    • Education
    • Research & Statistical Reports
    • Property Tax Credits
    • Other
      • Contact Staff
      • FAQs
      • Rent-Restricted Housing
      • Nameplate Capacity Tax
      • News Releases
      • Inheritance Tax
  • Tax Professionals
    • Software Developers
    • Tax Preparers
  • Local Government
    • Local Sales Tax
    • Municipal Boundary Changes
    • NE & County Lodging Tax
    • Occupation Taxes
    • Tax Incentives Programs
    • Turnback
  • Tax Calendar
  • Motor Fuels
    • Contact Us
    • Electronic Filing
    • Electronic Payments
    • Forms
    • Frequently Asked Questions
    • Frequently Asked Questions
    • Fuel Tax Rates
    • Legal Information
    • Licensees
    • Major Legislative Changes
    • Motor Fuels Tax Rate
    • News & Information
    • Refunds
    • Statistics
  • Charitable Gaming
    • 2018 Charitable Gaming Annual Report
    • IRS Publication 3079, Gaming Publication for Tax-Exempt Organizations
    • Gamblers Assistance Program
    • Bingo
    • County/City Lottery (Keno)
    • Frequently Asked Questions
    • Lottery/Raffle
    • News & Publications
    • Online Services
    • Pickle Cards
    • Other Gaming
    • Contact Us
  • Tax Incentives
    • Nebraska Advantage Act
    • Microenterprise
    • Rural Development
    • Research and Development
    • Nebraska Historic Tax Credit
    • Older Programs
    • 2017 Nebraska Tax Incentives Annual Report
    • Previous Annual Reports
    • Revenue Rulings
    • Nebraska Department of Economic Development
    • NextGen
  • Tax Research
    • Reports
    • Statistics
  • Compliance
  • About
    • About Us
    • Contact Us
    • Employment

Bottom Navigation

  • Subscribe to Notifications
  • Law & Guidance
  • Tax Calendar
  • Motor Fuels
  • Nebraska Lottery
  • Charitable Gaming
  • Tax Incentives
  • Tax Research
  • Compliance

Incentives

  • ImagiNE Nebraska Act
  • Nebraska Advantage Act (no longer accepting applications)
  • Nebraska Advantage Microenterprise Tax Credit Act
  • Nebraska Advantage Research and Development Act
  • Nebraska Advantage Rural Development Act
  • Nebraska Affordable Housing Tax Credit
  • Nebraska Higher Blend Tax Credit Act
  • Nebraska Historic Tax Credit
  • Nebraska Shortline Rail Modernization Act Application
  • New Markets Growth Investment Act Tax Credit
  • NextGen (for beginning farmers)
  • Renewable Chemical Production Tax Credit Act
  • Urban Redevelopment Act
  • Older Programs (no longer accepting applications)
  • Nebraska Tax Incentives Annual Reports
  • Revenue Rulings
  • Tax Credits

Older Programs

Employment and Investment Growth Act

(LB 775 as amended by LB 1234)


Invest Nebraska

(LB 620)


Employment Expansion and Investment Incentive Act

(LB 1124 as amended by LB 270 and LB 335)


Quality Jobs Act

(LB 829)


Form 3800N, Nebraska Incentives Credit Computation


Research and Development Credit Worksheet and Nebraska Renewable Energy Tax Credit Worksheet

Back to Top

Resources

Useful Links

Legal Information

IRS Information

Motor Fuels

Nebraska Lottery

Charitable Gaming

LinkedIn  twitter X

Contact

Nebraska Department of Revenue

PO Box 94818

Lincoln, NE 68509-4818

402-471-5729

800-742-7474 NE and IA

Contact Us

Other Locations

Norfolk, NE

North Platte, NE

Omaha, NE

Official State of Nebraska Website

© 2026 State of Nebraska

Powered by Tyler Technologies

  • Nebraska.gov
  • Policies
  • Login