Knowledge Base

11137: NE - Electronic Fund Withdrawal Not Timely During Perfection Period


Payment of balance due on a Nebraska return must be made before the April deadline, without regard to the Perfection Period.

If you are filing a Nebraska individual return, please be aware that the NE Department of Revenue has advised that the perfection period does not apply to electronic funds withdrawal (EFW). A perfection period of seven days applies to Nebraska individual returns, but payment must be made by the April due date for the payment to be timely.

If you use EFW in the NE software,

  • EFW authorization in a rejected return is effectively cancelled, even if the return is subsequently corrected, refiled and accepted during the perfection period. If the perfection period filing is accepted and it
    • does not request EFW, no payment is authorized;
    • does request EFW, the payment is late.
  • If the acceptance of a balance due return is likely to occur after the April due date, taxpayers should use the NE DOR e-pay program to avoid late penalties.

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