Any person or business paid to prepare and file more than 25 Nebraska individual income tax returns in the prior year must electronically file (e-file) all individual income tax returns they are paid to prepare in the current year. Penalties may apply to tax professionals that do not file returns electronically as required. Additional tax programs may also be integrated into the e-file mandate at the Tax Commissioner’s discretion. If you have any questions, please contact the Nebraska Department of Revenue (DOR). A copy of the statute is also available at Neb. Rev. Stat. § 77-1784.
- American Rescue Plan Act (ARPA) Unemployment Exclusion Adjustments
- Electronic Filing Information
- Nebraska Driver's License or State ID for e-filing
- DOR, along with many other state revenue agencies, is requesting additional information for electronically filed individual income tax returns. This is an effort to combat stolen-identity tax fraud, and to protect you and your tax refund.
- We ask that you provide the requested Nebraska driver’s license or state-issued ID card information when completing your tax return. Providing this information is voluntary. We will not reject your return if you do not provide the requested driver’s license or state-issued ID information. However, providing this information may help us process your tax return more quickly.
- Federation of Tax Administrators (FTA) 2019 Individual Income Tax Filing Resources
- IRS Information
- Frequently Asked Questions Regarding the E-file Mandate for Tax Preparers (updated 1/2019)
- Mandate Information
- Notice of the E-file Mandate — for preparers to give to their clients
- 2022 Nebraska Handbook for e-file Providers of Income Tax Returns, Publication 1345N-MeF (02/21/2023)
- 2022 Nebraska Public High School District Codes (02/2023)
- Form 1040N-V, 2020 Nebraska Individual Income Tax Payment Voucher (not yet available)
- Nebraska allows the alternative signature methods authorized pursuant to IRS Notice 2004-54. Note that this procedure only applies to preparers' signatures. It does not affect other signature requirements for taxpayers, and does not apply to documents other than tax returns. Nebraska will accept the alternative signature methods for all returns which may be signed by preparers.
Click here for a list of software products used by professional tax preparers that were approved by DOR to prepare electronic tax returns for tax year 2021.