2026 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
- Form 1120-SN, Schedule A, I, II, III and PTET (updated 10/15/2026)
- Form 1120-SN, Schedule K-1N - Shareholder's Share of Income, Deductions, Modifications, and Credits (updated 10/15/2026)
- Form 1120N-V Nebraska Corporation Income Tax Payment Voucher
- Form 1120-XSN - Amended Nebraska S Corporation Tax Return (updated 10/15/2026)
- 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 E-file Opt-Out Record for Corporations and Partnerships
Fiduciary Income Tax
- Form 1041N and Schedules I, II, III, and PTET (updated 10/15/2026)
- Form 1041N, Electing Small Business Trust (ESBT) Tax Calculation Worksheet (updated 10/15/2026)
- Form 1041N Schedule K-1N - Beneficiary’s Share of Income, Deductions, Modifications, and Credits (updated 10/15/2026)
- 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
Financial Institution Tax
Income Tax Withholding
- Form 501N - Nebraska Monthly Income Tax Withholding Deposit (no changes)
- Form W-3N - Reconciliation Of Income Tax Withheld
- Amended Form W-3N - Reconciliation Of Income Tax Withheld
- Form 941N - Nebraska Income Tax Withholding Return (no changes)
Individual Income Tax
- Form 1040N - 2026 Nebraska Individual Income Tax Return (updated 10/15/2026)
- Form 1040N - Schedules I, II, and III (updated 10/15/2026)
- Form 1040N-EB - Purchase of a Nebraska Residence in a Designated Extremely Blighted Area Credit
- Form 1040N-V - Nebraska Individual Income Tax Payment Voucher
- Form 12N - Nebraska Nonresident Income Tax Agreement (no changes)
- Form 1310N - Statement of Person Claiming Refund Due a Deceased Person (no changes)
- Form 4797N - Special Capital Gains/Extraordinary Dividend Election and Computation (updated 9/21/2026)
- Form 4868N - Nebraska Application of Automatic Extension of Time
- Employer's Credit for Expenses Incurred for TANF (ADC) Recipients (no changes)
- Nebraska E-File Opt-Out Record for Individuals
- Form 1040N-ES - Nebraska Individual Estimated Income Tax Payment Vouchers (updated 9/25/2026)
- 2026 Nebraska Tax Calculation Schedule for Individual Income Tax
- 2026 Nebraska Tax Table
- 2026 Public High School District Codes
- Form NOL - Nebraska Net Operating Loss Worksheet (updated 10/15/2026)
- Form 2210N - Individual Underpayment of Estimated Tax
- Form 2441N - Nebraska Child and Dependent Care Expenses
- Form CDN - Nebraska Community Development Assistance Act Credit Computation
Nebraska Incentives Credit Computation, Form 3800N
- Form 3800N - Nebraska Incentives Credit Computation for Tax Year 2026 (updated 10/16/2026)
- Form 3800N Worksheet RD - Research Tax Credit Worksheet for Tax Year 2026
