Drake Tax – 2024 Form Availability /nd Tax Changes: Nebraska

Article #: 20029

Last Updated: March 07, 2025

Drake Tax logo

Supported Forms

The following Nebraska forms are supported in Drake Tax 2024. NE forms cannot be e-signed.

Note Dates shown below are estimates based on the most up-to-date information currently available to Drake Software.

We are committed to meeting or exceeding the delivery dates listed; however, there may be additional factors that could impact the final date. The chart will be updated as new information becomes available.

Chart key:

t Form is supported in the indicated return type.

P Form is available for e-file / paper file.

r Form is not supported for e-file / paper file.

MM/DD Estimated availability date. Note that the date may differ for e-file vs. paper-file, and in some cases, e-filing may be approved before paper-filing or vice versa.

See Drake Tax - Do Not Mail Watermarks, Banners, EF Message 0001, Note 129 for more information about the notes, EF Messages, or watermarks that are generated during the approval process.

The chart may not be displayed as expected on mobile devices. The chart will wrap on smaller screens or windows - click the black arrow to expand the details when using this article on a smaller screen.

Form	Description	IND	CRP	SCRP	PTR	FID	e-File	Paper File
	e-File Opt-Out Record for Corporations and Partnerships		t	t	t		P	P
	e-File Opt-Out Record for Individuals	t					P	P
	Personal Property Return Nebraska Net Book Value	t	t	t	t	t	P	P
	Advantage Rural Development Act Application for Livestock Modernization Projects	t	t	t	t	t	P	P
1040N	Individual Income Tax Return	t					P	P
1040N-EB	Purchase of a Nebraska Residence in a Designated Extremely Blighted Area Credit	t					P	P
1040N-ES	Individual Estimated Income Tax Payment Voucher	t					P	P
1040N-V	Individual Income Tax Payment Voucher	t					P	P
1040XN	Amended Individual Income Tax Return	t					P	03/15
1041N	Fiduciary Income Tax Return					t	r	P
1041N-ES	Fiduciary Voluntary Estimated Income Tax Payment Voucher					t	r	P
1065N	Return of Partnership Income				t		P	03/15
1065N-V	Partnership Return of Income Payment Voucher				t		P	P
1120N	Corporation Income Tax Return		t				P	P
1120N-ES	Corporation Estimated Income Tax Payment Voucher		t	t			P	P
1120N-V	Corporation Income Tax Payment Voucher		t	t			P	P
1120-SN	S Corporation Income Tax Return			t			P	P
1120XN	Amended Nebraska Corporation Income Tax Return		t				P	P
12N	Nonresident Income Tax Agreement			t	t	t	P	P
1310N	Statement of Person Claiming Refund Due a Deceased Person	t					P	P
22	Change Request		t	t	t	t	P	P
2210N	Individual Underpayment of Estimated Tax	t					P	P
2220N	Corporation Underpayment of Estimated Income Tax		t				P	P
22A	Change of Address Request	t					P	03/15
23	Tax Return Copy Request	t	t	t	t	t	P	03/15
2441N	Child and Dependent Care Expenses	t					P	P
26	Exemption Certificate for Native Americans	t					P	03/15
3	Nebraska and Local Individual Use Tax Return	t					P	03/15
33	Power of Attorney	t	t	t	t	t	P	P
3800N	Incentives Credit Computation	t	t	t	t	t	P	P
4466N	Corporation Application for Adjustment of Overpayment of Estimated Income Tax		t				P	P
458	Homestead Exemption Application	t					P	03/15
458L	Physician’s Certification for Late Homestead Exemption Filing	t					P	03/15
458T	Application for Transfer of Nebraska Homestead Exemption	t					P	03/15
4797N	Special Capital Gains/Extraordinary Dividend Election and Computation	t				t	P	P
4868N	Application for Automatic Extension of Time to File a Nebraska Individual Income Tax Return	t					P	P
7004N	Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return		t	t	t	t	P	P
775N	Employment and Investment Growth Act Credit Computation	t	t	t	t	t	P	03/15
CDN	Community Development Assistance Act Credit Computation	t	t	t	t	t	P	P
NFC	Statement of Nebraska Financial Institution Tax Credit	t				t	P	P
PTC	Property Tax Incentive Act Credit Computation	t	t	t	t	t	P	P
Schedule A (1065N)	Partnership with Other Income and Deductions – Adjustments to Ordinary Business Income				t		P	03/15
Schedule A (1120-SN)	S Corporation with Other Income and Deductions – Adjustments to Ordinary Business Income			t			P	03/15
Schedule I (1040N)	Adjustments to Income	t					P	P
Schedule I (458)	Income Statement	t					P	03/15
Schedule I (1065N)	Apportionment for Multistate Business				t		P	03/15
Schedule I (1120-SN)	S Corporation with Income Derived from Sources Both Within and Without Nebraska – Apportionment for Multistate Business			t			P	03/15
Schedule II (1040N)	Credit for Tax Paid to Another State	t					P	P
Schedule II (1041N)	Nonresident Beneficiary’s Share of Nebraska Income, Deductions, and Credits					t	r	P
Schedule II (1065N)	Partner’s Share of Nebraska Income				t		P	P
Schedule II (1120N)	Foreign Dividend and Special Foreign Tax Credit Deduction		t				P	P
Schedule II (1120-SN)	Shareholder’s Share of Nebraska Income			t			P	P
Schedule III (1040N)	Computation of Nebraska Tax	t					P	P
Schedule III (1120N)	Subsidiary or Affiliated Corporations		t				P	03/15
Schedule III (1120-SN)	Subsidiary or Affiliated Corporations			t			P	03/15
Schedule IV (1120N)	Converting Net Income to Combined Net Income		t				P	P
Schedule K-1N (1041N)	Beneficiary’s Share of Income, Deductions, Modifications, and Credits	t				t	P	P
Schedule K-1N (1065N)	Partner’s Share of Income, Deductions, Modifications, and Credits	t			t		P	P
Schedule K-1N (1120-SN)	Shareholder’s Share of Income, Deductions, Modifications, and Credits	t		t			P	P
Schedule PTET (1065N)	Partner’s Share of Nebraska Pass-Through Entity Tax				t		P	P
Schedule PTET (1120-SN)	Shareholder’s Share of Nebraska Pass-Through Entity Tax			t			P	P
Schedules A and I (1120N)	Adjustments to FTI; Apportionment for Multistate Business		t				P	03/15
TANF	Employer’s Credit for Expenses Incurred for TANF (ADC) Recipients	t	t			t	P	P

e-File Reminders

The Nebraska Department of Revenue, along with other state revenue agencies, is requesting additional information for e-filed individual income tax returns. This is an effort to combat stolen-identity tax fraud and to protect taxpayers and their tax refunds.

Providing the requested NE driver’s license or state-issued ID information when completing tax returns is voluntary. Returns will not be rejected if the requested driver’s license or state-issued ID information is not provided; however, providing this information could help the state DOR process the tax return more quickly.

Visit revenue.nebraska.gov/tax-professionals/software-developers/identity-theft-resources for more information.

Modified Forms

Form 1040N, Nebraska Individual Income Tax Return, has expanded from two to three pages.
Form 1041N, Nebraska Fiduciary Income Ta Return, has expanded from two to three pages.
Form 1065N, Nebraska Return of Partnership Income, has expanded from five to six pages.
Form 1120N, Nebraska Corporation Income Tax Return, has expanded from five to six pages.
Form 1120-SN, Nebraska S Corporation Income Tax Return, has expanded from six to seven pages.

Program Updates

Screen K1E has been added to the Fiduciary, Partnership, and S Corporation packages to specify the beneficiary employment and investment credits for Schedule K-1.
Screen PTE2 has been added to the Partnership and S Corporation packages in Drake Tax for additional credits received and distributed from lower-tier electing partnerships.

Tax Law Changes

The 2024 tax penalty increased from 5% to 8%
The personal exemption for NE residents has increased to $166
The following credits have been added, affecting all main forms, including Form 1040N-EB and Form CDN:
- Child Care Contributors Credit
- CHIEF (Creating High Impact Economic Futures) Credit
- Opportunity Scholar Credit
- School Readiness Tax Credit
The School Property Tax Credit has been removed