Nebraska Pass-Through Entity Tax (PTET)
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General Information
An eligible partnership or S corporation may elect to be subject to Nebraska income tax for tax years beginning on and after January 1, 2018. (LB754 – Sections 11 through 13, and 16, Operative June 1, 2023.)
REMINDER: Elections for any one of the tax years 2018-2022 must be filed on or before December 30, 2025. Submit the Pass-Through Entity Tax (PTET) Election for Tax Years 2018 through 2022, Form PTET-ER with the applicable Nebraska income tax return or via the Nebraska Department of Revenue’s (DOR’s) secure file sharing system (using the Upload PTET-E Here link below) on or before December 30, 2025.
Forms
- Nebraska Partnership Estimated Income Tax Payment Vouchers (1/2024)
- 2024 Nebraska Corporation Estimated Income Tax Payment Voucher (1/2024)
- Pass-Through Entity Tax (PTET) Election for Tax Years 2018 through 2022, Form PTET-ER (updated 12/2025)
- Pass-Through Entity Tax (PTET) Worksheet for Tax Year 2022
- Nebraska Schedule PTET – Partner’s Share of Nebraska Pass-Through Entity Tax, Form 1065N for Tax Year 2022
- Nebraska Schedule PTET – Partner’s Share of Nebraska Pass-Through Entity Tax, Form 1065N for Tax Year 2023
- Nebraska Schedule PTET – Shareholder’s Share of Nebraska Pass-Through Entity Tax, Form 1120-SN for Tax Year 2022
- Nebraska Schedule PTET – Shareholder’s Share of Nebraska Pass-Through Entity Tax, Form 1120-SN for Tax Year 2023
- Pass-Through Entity Tax (PTET) Election for Tax Years After 2022, Form PTET-E (updated 3/2025)
