Drake Tax - NE: Electronic Fund Withdrawal Not Timely During Perfection Period

Perfection Period doesn't apply to NE Payment of balance due

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 for NE in the 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.