DRAFT Nebraska Income Tax Forms
Attention
These are draft forms for TAX YEAR 2025.
Draft Business and Individual Income Tax Forms are posted as final pending IRS changes for the upcoming tax season. Draft income tax forms may be submitted for form substitution purposes. Any instructions included with the forms are posted as draft and subject to change. Depending on the change, developers may need to resubmit the form for approval, or a courtesy copy will be requested noting the change.
Corporation and S Corporation Income Tax
Form 1120N, Schedules A, I, II, III and IV- Form 1120N-ES - Nebraska Corporation Estimated Income Tax Payment Vouchers (updated 12/02/2025)
- Form 1120-SN, Schedules A, I, II, III and PTET
- Form 1120XN - Amended Nebraska Corporation Income Tax Return for Tax Years After 2024
- Form 2220N Corporation Underpayment of Estimated Income Tax
- Form 4466N - Corporation Application for Adjustment of Overpayment of Estimated Income Tax
- Form 7004N - Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return
- Nebraska Corporation Net Operating Loss Worksheet
- Nebraska E-file Opt-Out Record for Corporations and Partnerships
- Form 1120-SN, Schedule K-1N - Shareholder's Share of Income, Deductions, Modifications, and Credits
Fiduciary Income Tax
- Form 1041N and Schedules I, II, III, and PTET
- Form 1041N, Electing Small Business Trust (ESBT) Tax Calculation Worksheet
- 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 Schedule K-1N - Beneficiary’s Share of Income, Deductions, Modifications, and Credits
Financial Institution Tax
- Form NFC - Statement of Nebraska Financial Institution Tax Credit
- Form 1120NF - Nebraska Financial Institution Tax Return and Shareholder's Schedule
Income Tax Withholding
- Form 501N - Nebraska Monthly Income Tax Withholding Deposit (no changes)
- Form W-3N - Reconciliation Of Income Tax Withheld
- Form 941N - Nebraska Income Tax Withholding Return
Individual Income Tax
- Form 1040N - 2025 Nebraska Individual Income Tax Return (updated 10/7/2025)
- Form 1040N - Schedules I, II, and III
- 2025 Nebraska Tax Calculation Schedule for Individual Income Tax
- Form 1310N - Statement of Person Claiming Refund Due a Deceased Person
- Form 1040N-V - Nebraska Individual Income Tax Payment Voucher
- Form PTC - 2025 Nebraska Property Tax Credit
- Form PTCX - 2025 Amended Nebraska Property Tax Credit
- Form TANF - Employer's Credit for Expenses Incurred for TANF (ADC) Recipients
- Nebraska E-File Opt-Out Record for Individuals
- Form CDN - Nebraska Community Development Assistance Act Credit Computation
- 2025 Public High School District Codes
- 2025 Nebraska Tax Table
- Form 4797N - Special Capital Gains/Extraordinary Dividend Election and Computation
- Form 1040N-EB - Purchase of a Nebraska Residence in a Designated Extremely Blighted Area Credit
- Form 2441N - Nebraska Child and Dependent Care Expenses
- Form 1040N-ES - Nebraska Individual Estimated Income Tax Payment Vouchers
- Form 2210N - Individual Underpayment of Estimated Tax
- Form 12N - Nebraska Nonresident Income Tax Agreement (no change)
- Form 4868N - Nebraska Application of Automatic Extension of Time (no change)
