2025 Final Income Tax Forms
If a final form posted below has not been changed from a draft form used for a substitute form approval, then no re-submission is necessary for approval.
Guidelines for Substitute Nebraska Tax Forms
Corporation and S Corporation Income Tax
- 2025 Corporation Income Tax Booklet - Including forms and instructions
- Form 1120N, Schedules A, I, II, III and IV
- Form 1120N-V Nebraska Corporation Income Tax Payment Voucher
- Form 1120N-ES - Nebraska Corporation Estimated Income Tax Payment Vouchers
- Form 1120XN - Amended Nebraska Corporation Income Tax Return for Tax Years After 2024
- 2025 S Corporation Income Tax Booklet
- Form 2220N Corporation Underpayment of Estimated Income Tax
- Form 7004N Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return
- Form 4466N - Corporation Application for Adjustment of Overpayment of Estimated Income Tax
- Nebraska Corporation Net Operating Loss Worksheet
- Nebraska E-file Opt-Out Record for Corporations and Partnerships
- 2025 S Corporation Income Tax Booklet - Including forms and instructions
- Form 1120-SN, Schedule A, I, II, III and PTET (update 1/2026)
- Form 1120-SN, Schedule K-1N - Shareholder's Share of Income, Deductions, Modifications, and Credits (update 1/2026)
- Form 1120-XSN - Amended Nebraska S Corporation Tax Return
Fiduciary Income Tax
- 2025 Fiduciary Income Tax Booklet - Including forms and instructions
- Form 1041N and Schedules I, II, III, and PTET (update 1/2026)
- Form 1041N-ES - Nebraska Fiduciary Voluntary Estimated Income Tax Payment Voucher
- Form 1041N-V, Nebraska Fiduciary Income Tax Payment Voucher
- Nebraska E-file Opt-Out Record for Fiduciary
- Form 1041N, Electing Small Business Trust (ESBT) Tax Calculation Worksheet (update 1/2026)
- Form 1041N Schedule K-1N - Beneficiary’s Share of Income, Deductions, Modifications, and Credits (update 1/2026)
Financial Institution Tax
- Form 1120NF - 2025 Nebraska Financial Institution Tax Return & Shareholder's Schedule
- Form 1120NF-ES, Financial Institution Voluntary Estimated Tax Payment Voucher and Worksheet
- Form 1120XNF - Amended Nebraska Financial Institution Tax Return
- Form NFC - Statement of Nebraska Financial Institution Tax Credit
Income Tax Withholding
- Form 501N - Nebraska Monthly Income Tax Withholding Deposit
- Form W-3N - Reconciliation Of Income Tax Withheld
- Amended Form W-3N - Reconciliation Of Income Tax Withheld
- Form 941N - Nebraska Income Tax Withholding Return
Individual Income Tax
- 2025 Individual Income Tax and Amended Return Booklet - Including forms and instructions
- Form 1040N - 2025 Nebraska Individual Income Tax Return
- Form 1040N - Schedules I, II, and III
- 2025 Nebraska Tax Table
- 2025 Public High School District Codes
- Form 1040N-EB - Purchase of a Nebraska Residence in a Designated Extremely Blighted Area Credit
- Form 1040N-ES - Nebraska Individual Estimated Income Tax Payment Vouchers (update 1/2026)
- Form 1040N-V - Nebraska Individual Income Tax Payment Voucher
- 2025 Nebraska Tax Calculation Schedule for Individual Income Tax
- Form CDN - Nebraska Community Development Assistance Act Credit Computation
- Form NOL - Nebraska Net Operating Loss Worksheet
- Form PTC - 2025 Nebraska Property Tax Credit
- Form PTCX - 2025 Amended Nebraska Property Tax Credit
- Form 12N - Nebraska Nonresident Income Tax Agreement
- Form 1310N - Statement of Person Claiming Refund Due a Deceased Person
- Form 2210N - Individual Underpayment of Estimated Tax
- Form 2441N - Nebraska Child and Dependent Care Expenses
- Form 4797N - Special Capital Gains/Extraordinary Dividend Election and Computation
- Form 4868N - Nebraska Application of Automatic Extension of Time
- Employer's Credit for Expenses Incurred for TANF (ADC) Recipients
- Nebraska E-File Opt-Out Record for Individuals
Nebraska Incentives Credit Computation, Form 3800N
Nebraska Advantage Act Forms
Partnership Income Tax
- 2025 Return of Partnership Income Tax Booklet - Including forms and instructions
- Form 1065N, Schedule A, I, II, and PTET (update 1/2026)
- Form 1065N-ES - Nebraska Partnership Estimated Income Tax Payment Voucher
- Form 1065N-V - Nebraska Partnership Return of Income Payment Voucher
- Form 1065N Schedule K-1N - Partner’s Share of Income, Deductions, Modifications, and Credits (update 1/2026)
- Form 1065XN - Amended Nebraska Return of Partnership Income
