Instructions for Paying Your Estimated Individual Income Tax

Before you begin:

• Nebraska Individual Estimated Income Tax Payments must be filed by every resident and nonresident of Nebraska if the individual’s Nebraska income tax after allowance of personal exemption credits can reasonably be expected to exceed withholding and other credits by $500 or more.
• Use the same primary social security number (SSN) you use when filing your Nebraska Form 1040N.
• Determine the amount you will be paying. To compute your estimated tax, complete the   Nebraska Individual Estimated Income Tax Worksheet (on page 4). If line 18 is less than $500, estimated tax payments are not required, but may still be made.
• Determine what dates you want your payments to transact on (scheduled payment dates). The estimated tax may be paid in full with the first payment or in equal installments on or before April 15, (current year); June 15, (current year); September 15, (current year); and January 15, (next year). Dates may vary due to holidays and weekends. Estimated payments must be made on or before the due dates to avoid penalty and interest. 
• You must initiate your payment prior to 5:00 p.m. Central Time on the due date to ensure your payment is timely (a Scheduled Payment Date of the next business day is considered timely).  
• When you register yourself in the e-pay system the first time, be sure to keep a record of your Password.
• Required fields are marked with an asterisk (*).
• Payments can only be made for the tax year displayed in the e-pay system.
• If you want to receive confirmation for your payment by email, you must enter a valid email address. Your Confirmation will be emailed to you shortly after you complete your payment.

Make your payment:

1. When you click on the Make Payment button, it will display the Log-in page.  If you have never used the e-pay system, you must first click on “Register” and complete your Registration by entering your SSN, Password, and other contact information.  Be sure to use the primary SSN you will report on your Nebraska Individual Income Tax return, Form 1040N.  If you are already registered with e-pay, enter your SSN and Password on the Log-in page.
2. When the registration is complete, the e-pay system  next displays a page to let you know it is complete. Click on “Continue”.
3. On the next web page displayed, enter your payment amount, and scheduled payment dates. If Married Filing Joint, enter your spouse’s name and SSN. 
4. On the following page, enter your bank Routing and Transit Number (RTN), your bank account number, and the type of bank account it is.  You may also save your banking information for later use.
5. When you have completed these web pages, the system will display a page where you verify the information you have entered.  Review this and make any needed corrections.  When ready, click on the box labeled “Terms and Conditions”, then on the “Confirm” button.
6. The final page to be displayed is the Payment Confirmation page.  Although the system will send you an email confirmation, it is always best to either print this page or record your Confirmation Number shown.  This is your receipt of payment.
7. If you do not receive a Confirmation Number on the final page, you have not completed your payment.