Form 1040N

File Form 1040N if any of the following apply

The taxpayer:

1. Has Nebraska income tax withheld from wages

2. Is a non-resident or part-year resident with income taxed by Nebraska

3. Is required to file a federal return and report a federal liability

4. Has $5,000 or more of Nebraska adjustments to federal adjusted gross income, including non-Nebraska state and local bond interest exempt from federal tax

Residency

1. Resident:

   An individual who:

   - Maintains an apartment, home, or other place of abode in Nebraska

   - Exercises the rights of citizenship in Nebraska by meeting the requirements as a voter

2. Part-Year Resident:

   An individual who:

   - Moved into Nebraska during the year to maintain residence from another state or country

   - Moved out of Nebraska during the year to maintain residence in another state or country

3. Non-Resident:

   An individual who does not:

   - Maintain an apartment, home, or other place of abode in Nebraska

   - Exercise the rights of citizenship in Nebraska by meeting the requirements as a voter

Nebraska Wildlife Conservation Fund

Contributions to this fund are used to manage, protect, and study Nebraska's endangered species, non-game wildlife, and special natural areas.

Nebraska Campaign Finance Contribution

Contributions to this fund are used to lessen the reliance of candidates on contributions from special interest organizations by providing contributed funds to assist in financing election campaigns of candidates seeking statewide offices.

Penalty on Underestimate of Estimated Tax Payments

A penalty is applicable if any of the following apply:

The taxpayer:

1. Fails to file the required estimated tax return and pay the tax within the time allowed

2. Underestimated the required amount

The penalty is calculated at 5% per annum for all installments that are underpaid.

Form 1040XN

File Form 1040XN to correct any errors made on the originally filed Nebraska individual income tax return for the current tax year.

In general, if the taxpayer amended the Federal individual income tax return, the Nebraska individual income tax return must be amended.

NOTE: An amended return can be filed within 3 years of the

      original due date of the return, including extensions.

Schedules I, II, III

File Schedule I, II, III to report any of the following:

1. Adjustments to Income

2. Credit for Taxes Paid to Another State

3. Partial Year and Non-resident Tax Computation

SCHEDULE I

File Schedule I, Adjustments to Income, to report any items increasing or decreasing federal adjusted gross income.

Adjustments Increasing Federal AGI include:

 - Interest income received from state and local bonds

 - Federal net operating loss deduction

 - S corporation and LLC non-Nebraska loss

 - Nebraska College Savings Plan

 - Long-term care savings contribution

 - Financial institution tax credit claimed

Adjustments Decreasing Federal AGI include:

 - State income tax refund deduction

 - US Government obligations exempt for state purposes

 - Railroad retirement board pension payments

 - Special capital gains deduction

 - Nebraska College Savings Plan contributions, donations, and earnings

 - Bonus depreciation subtraction

 - Enhanced Section 179 subtraction

 - Long-term care savings plan contributions

 - S corporation and LLC non-Nebraska income

 - Nonresident military service member active duty pay

 - Native American Indian reservation income

 - Claim of right repayment

 - Nebraska net operating loss deduction

 - Nebraska ag revenue and federally taxable NIFA bonds

 - Federally taxable Build America bonds issued by Nebraska governmental units

SCHEDULE II

Complete Schedule II, Credit for Tax Paid to Another State, if the taxpayer was a Nebraska resident the entire year and is claiming credit for income tax paid to another state. A separate Schedule II should be used for each state income tax was paid.

Partial year residents must use Nebraska Schedule III.

SCHEDULE III

File Schedule III, Computation of Nebraska Tax, to determine the tax on income derived from or connected with Nebraska sources when filing as a partial-year or nonresident of Nebraska.

Nonresidents are not allowed a Nebraska credit for the elderly or disabled or a credit for child and dependent care expenses.

Form 1040N-ES

File Form 1040N-ES to pay Nebraska income tax liability not prepaid through withholding.

File Form 1040N-ES if all of the following apply:

The taxpayer:

1. Does not have at least 90% of his/her annual Nebraska income tax liability prepaid through withholding

2. Has an annual tax liability that exceeds $500

Exceptions

Farmers and fishermen - If at least two thirds of your gross income for 2015 is from farming or fishing you may

   a. Pay all of your estimated tax by January 15, or

   b. File your current year income tax return by March 1 and pay the total tax due. In this case, estimate payments are not required.

Interest

Underestimating the required amount of tax or failure to file estimated tax returns and pay the tax within the time allowed will result in an assessment of interest. The interest rate is 3% per annum of the underpayment of tax from the due date to the date of payment.

Form 4868N

File Form 4868N to request a six month extension of time to file the Nebraska individual income tax return.

If the taxpayer expects to owe additional tax, all of the state taxes due must be paid with Form 4868N by April 15.

NOTE: Form 4868N only extends time to file the Nebraska

      individual income tax return. It does not extend the

      due date for payment of Nebraska income taxes due.

Form NE 2441N

NE 2441N must be filed only if federal Form 2441 is not filed and federal adjusted gross income is $29,000 or less.

Form 2210N

NE 2210N must be filed if the taxpayer expects to owe $500 or more in Nebraska income tax for 2015 after subtracting:

a) Nebraska income tax that was withheld from income

b) Nebraska estimated tax payments made

And he/she expects credits and withholding to be less than the smaller of:

a) 100% of prior year's total tax liability

b) 90% of current year's tax liability

A penalty may be assessed if any of the following apply:

a) Did not pay enough estimated tax

b) Did not pay on time

c) Did not pay the required amount

A penalty may be assessed if less than 90% of the current year tax liability is paid. The penalty is 3% of the tax unpaid.

Form 8453N

To ensure that taxpayer comply with Nebraska tax laws, Form 8453N must be completed. Form 8453N must be retained for 3 years after the due date.

Attach the following items to Form 8453N:

- W-2s, W-2Gs, 1099-Gs, and 1099s

- Copy of other state's return and proof of payment if claiming credit for income taxes paid to other state.

The taxpayer's signature is required for all returns. If the electronic return originator (ERO) changes the electronic return after Form 8453N has been signed by the taxpayer but before it is transmitted, the taxpayer must complete and sign a corrected Form 8453N.