Frequently Asked Questions

All Businesses (General Questions)

Helpful information on a variety of topics, including purchasing a new business.

Business Income Tax

Corporation, S Corporation, Partnership, Fiduciary, and Financial Institution taxes.

Charitable Gaming

Helpful information for Charitable Gaming and gambling.

Contractors and Contractor Databases

Information to make becoming a contractor in Nebraska less confusing, and questions about the Contractor Database.

Electronic Funds Transfer (EFT)

Questions about making your tax payments through the Federal Reserve's ACH system.

Electronic Nicotine Delivery System (ENDS) & Tax on Consumable Material

Income Tax Withholding

Information for employers on Nebraska Income Tax Withholding, including the special 1½% withholding procedures.

Individual E-filing

Helpful information on both Federal/State electronic filing, and the free NebFile system.

Individual Income Tax

General questions about Nebraska Individual Income Tax.

Individual Income Tax Filing Deadline Postponement for Tax Year 2020

Income Tax Changes Due to the COVID-19 National Emergency

Individual Income Tax for Military Spouses and their Employers

Helpful information for Military Spouses and their Employers

E-file Mandate for Tax Preparers

Information on the E-file Mandate for Tax Preparers

Litter Fee Online Filing

Frequently asked questions about filing your Nebraska Litter Fee Return online

Manufacturing Machinery and Equipment

Information on the exemption for manufacturing machinery and equipment since January 1, 2006.

Motor Fuels

Questions and Answers involving Motor Fuels Taxes.

Nameplate Capacity Tax

Questions about the Nameplate Capacity Tax on renewable energy generation facilities.

NebFile

Questions about NebFile that allows Nebraska residents to file their state income tax returns online.

Nebraska Advantage Research and Development Act

Questions about the Nebraska Advantage Research and Development Act

Nebraska Advantage Rural Development Act – Livestock Modernization

Pass-Through Entity Tax (PTET)

Prepaid Wireless Surcharge

Questions about the surcharge on retail sales of prepaid mobile phones, prepaid phone cards, and the recharging of those prepaid phones and cards.

Property Assessment

Information about Nebraska Property Assessment.

Remote Seller and Marketplace Facilitator

Quesions and Answers involving Remote Seller and Marketplace Facilitator (LB 284 Remote Seller and Marketplace Facilitator Act).

Request a Payment Plan

Questions about Individual Payment Tax Plans

Residential Water Service

Questions about the sales tax exemption for residential water service.

Sales and Use Tax

Valuable information about when you do or do not need to collect/pay sales tax, and information on Good Life Districts.

Sales and Use Tax Online Filing

Information on Sales and Use Tax Online Filing

Sales Tax on Certain Services

Certain services are taxable in Nebraska. These questions will help clarify what they are.

School District Property Tax Credit

The Nebraska Property Tax Incentive Act provides a refundable income tax credit or credit against franchise tax imposed on financial institutions for any taxpayer who pays school district property taxes.

South Dakota v. Wayfair, Inc. Collection of Sales Tax by Remote Sellers

Information on the Wayfair case.

Tax Payment by Credit Card

Information about making Tax Payments by Credit Card