Request a Business Tax Payment Plan
This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (DOR) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of DOR and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.
This guidance document may change with updated information or added examples. DOR recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.
How to Pay Your Business Tax Balance Due
If you are unable to pay the full amount of tax due, you should file your Nebraska tax return and pay as much as you can by the filing date. Interest will accrue on any unpaid balance until it is fully paid.
If you are in this situation and have questions about paying your taxes by any of the options below, please contact Taxpayer Assistance at 800-742-7474 (NE and IA), or 402-471-5729 and speak with a representative who will explain the payment options available to you. It is your responsibility to contact us if you can't pay your taxes. If you have been contacted by a Revenue Agent, be sure to make arrangements to pay that individual.
Any other tax returns that become due during the course of this payment agreement must be filed on time and paid in full separate from the terms of this agreement.
Payment Options
- Pay Entire Amount
- E-pay
- Credit Card
- The Jurisdiction Code is 3700. You may also call 800‑272‑9829. A convenience fee, based on the amount of tax being paid, will be charged by ACI Payments, Inc., separate entity that the Nebraska Department of Revenue (DOR) contracts with to process credit card payments. This convenience fee is paid to the vendor, not the state, and will appear on your credit card statement as a separate charge.
- The Jurisdiction Code is 3700. You may also call 800‑272‑9829. A convenience fee, based on the amount of tax being paid, will be charged by ACI Payments, Inc., separate entity that the Nebraska Department of Revenue (DOR) contracts with to process credit card payments. This convenience fee is paid to the vendor, not the state, and will appear on your credit card statement as a separate charge.
- Paper Check or Money Order
- Mail full payment with a notice you received from the Department.
- Mail full payment with a notice you received from the Department.
- Pay Entire Amount Within 90 Days — Make four equal payments using one of the methods below
- E-pay
- Payment Plan - contact DOR
- Paper Check or Money Order
- Mail first payment with the notice you received from the Nebraska Department of Revenue (DOR) and the remaining three payments every 30 days thereafter.
- Mail first payment with the notice you received from the Nebraska Department of Revenue (DOR) and the remaining three payments every 30 days thereafter.
- Pay Entire Amount in More than 90 Days, Up to a Maximum of 24 Months
- Payment Plan - Contact DOR
If you choose to resolve a balance through a Payment Plan, please note the following associated fee(s):
- A convenience fee of $1.75 will be added by Nebraska Interactive, LLC to each electronic payment.
- There is a $20 non-abatable fee for any electronic payment that is returned without payment by your financial institution.
Ways to Avoid a Balance Due in the Future
- Many business taxes are collected from your employees or customers, making them trust fund taxes. They must not be spent for any other purpose. We suggest keeping them in a separate account.
- Other valuable information can be found by clicking on
Statutory Responsibilities for Collecting, Reporting and Remitting Sales Taxes and Income Tax Withholding
