BASIC INFORMATION
WHO (must file):
Residents
If you are required to file a federal
return, report a federal liability or have
$5,000 or more of Nebraska adjustments to
federal adjusted gross income, including
non-Nebraska state and local bond interest
income exempt from federal tax.
Nonresidents
If you have income derived from or
connected with
Nebraska
sources you must Form 1040N.
WHAT (forms do you file)
Residents
Form 1040N or 1040NS Nebraska Individual
Income Tax Return
Nonresidents
Form 1040N Nebraska Individual Income Tax
Return
WHEN
(are the tax returns due)
Original due date: April 15th
Extended due date: October 15th
WHERE (do you mail the tax returns)
If you are expecting a refund or returns
without payment, send to:
Nebraska Department of Revenue
P.O. Box 98912
Lincoln, NE 68509-8912
If you are sending a payment, send to:
Nebraska Department of Revenue
P.O. Box 98934
Lincoln, NE 68509-8934
