2026 DRAFT Nebraska Income Tax Forms
Attention
These are draft forms for TAX YEAR 2026.
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.
View 2026 Final Income Tax Forms
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
- Form 1120XN - Amended Nebraska Corporation Income Tax Return for Tax Years After 2025
- Form 2220N Corporation Underpayment of Estimated Income Tax
- Nebraska Corporation Net Operating Loss Worksheet
- Form 1120-SN, Schedule A, I, II, III and PTET
- Form 1120-SN, Schedule K-1N - Shareholder's Share of Income, Deductions, Modifications, and Credits
- Form 1120-XSN - Amended Nebraska S Corporation Tax Return
Fiduciary Income Tax
- Form 1041N and Schedules I, II, III, and PTET
- Form 1041N, Electing Small Business Trust (ESBT) Tax Calculation Worksheet (updated 9/3/2026)
- Form 1041N Schedule K-1N - Beneficiary’s Share of Income, Deductions, Modifications, and Credits
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
Income Tax Withholding
(View 2026 Final Income Tax Forms)
Individual Income Tax
- Form 1040N - 2026 Nebraska Individual Income Tax Return
- Form 1040N - Schedules I, II, and III
- Form 1040N-ES - Nebraska Individual Estimated Income Tax Payment Vouchers
- 2026 Nebraska Tax Calculation Schedule for Individual Income Tax
- 2026 Nebraska Tax Table
- 2026 Public High School District Codes
- Form CDN - Nebraska Community Development Assistance Act Credit Computation
- Form NOL - Nebraska Net Operating Loss Worksheet
- Form 2210N - Individual Underpayment of Estimated Tax
- Form 2441N - Nebraska Child and Dependent Care Expenses
Nebraska Incentives Credit Computation, Form 3800N
Nebraska Advantage Act Forms
Multi-Use Tax Forms
- Form 27242 - Nebraska Qualified Property/Qualified Improvement Property and Research or Experimental Expenditures Depreciation Deduction Worksheet (updated 8/31/2026)
