NebFile for Individuals
The NebFile system allows Nebraska resident taxpayers to file their state income tax returns FREE over the Internet. Eligibility requirements and capabilities are listed below and on the NebFile system help screens. NebFile is not tax preparation software, but it will do simple calculations and table look‑ups for you. The NebFile system allows you to file a Form 1040N and Schedule I, with some limitations.
Nebraska Driver's License or State ID for e-filing
- The Nebraska Department of Revenue, along with many other state revenue agencies, is requesting additional information for electronically filed individual income tax returns. This is an effort to combat stolen‑identity tax fraud, and to protect you and your tax refund.
- We ask that you provide the requested Nebraska driver’s license or state‑issued ID card information when completing your tax return. Providing this information is voluntary. We will not reject your return if you do not provide the requested driver’s license or state‑issued ID information. However, providing this information may help us process your tax return more quickly.
To qualify for NebFile, you MUST:
- Have a valid email address where a password can be emailed.
- Be a full-year Nebraska resident during ALL of 2020.
To qualify for NebFile, you MUST NOT:
- Have any income or withholding from another state (including wages, gambling winnings, or interest income);
- Have a Form 1099-G that shows Nebraska withholding, such as withholding on unemployment;
- Be claiming a refund for a deceased taxpayer who is not your spouse; filing married filing jointly with your deceased spouse; or
- Claim any of the following credits or adjustments:
- Community Development Assistance Act Credit, line 21, Form 1040N. This credit is for contributions to approved projects of community betterment organizations recognized by the Nebraska Department of Economic Development. To claim this credit, you must use Form CDN and Form 1099NTC.
- Form 3800N Credit, line 22, Form 1040N. This is the nonrefundable credit for qualified businesses that expand their economic investment or employment base in Nebraska.
- Financial Institution Tax Credit, line 24, Form 1040N. This is the credit available to certain shareholders in banks. The bank should provide you with a Form NFC to claim the credit.
- Employers Credit for expenses incurred for TANF (ADC) recipients, line 25, Form 1040N. This is a nonrefundable credit allowing an employer to claim an income tax credit equal to 20% of the employer's qualified expenses for eligible employees.
- School Readiness Tax Credit for providers, line 26. Form 1040N. This is a nonrefundable credit available to persons who own or operate an eligible childcare or education program that serves children who participate in the childcare subsidy program established in Neb. Rev. Stat. § 68-1202.
- Designated extremely blighted area tax credit, line 27, Form 1040N. This is a nonrefundable credit available to taxpayers purchasing a primary residence in a designated extremely blighted area.
- Form 3800N Credit, line 32, form 1040N. This is the refundable credit for qualified businesses that expand their economic investment or employment base in Nebraska.
- Beginning Farmer Credit, line 34, Form 1040N.
- You received distributed credit from a partnership, S corporation, LLC, or fiduciary that paid Nebraska school district property tax.
- Special Capital Gains/Extraordinary Dividends Deduction, line 15, Nebraska Schedule I. This credit is claimed by residents who received capital stock of a qualified corporation because of employment or while employed by the corporation. To claim this credit, you must complete Form 4797N.
- Nebraska Enable Plan contributions, Schedule I, line 17; or Recapture Schedule I, line 6.
- Dividends received or deemed to be received from corporations not subject to the IRC, line 28, Schedule I, Form 1040N.