Refund Checks Which are No Longer Negotiable (Expired)
Under Nebraska law, tax refund checks (refund warrants) can not be cashed after one year because they are considered to be expired. At that point, the Department of Revenue can no longer reissue the refund. If you have a refund warrant that cannot be cashed, contact the Department of Revenue to obtain the necessary forms which must be filed with the Nebraska State Claims Board. Once the State Claims Board has received and reviewed your completed and notarized form along with your expired refund warrant, notification will be sent to you regarding approval or denial of the expired refund warrant.
Refunds of taxpayers who have moved, changed their names, or whose addresses were incomplete or illegible on their income tax returns, are often returned to the Nebraska Department of Revenue. Hundreds of individual income tax refunds are returned each year by the U.S. Postal Service marked “undeliverable.”
If you were expecting a Nebraska individual income tax refund and did not receive it due to one of these reasons, please send correspondence with your name, correct mailing address, Social Security number, filing status (single; married, filing jointly, etc.), and the exact dollar amount of the refund to the following address:
Nebraska Department of Revenue
Revenue Operations Division
PO Box 98903
Lincoln, NE 68509-8903