Last Updated:
Article #: 20029
Important Starting with tax year 2024, Nebraska has an e-filing mandate for Form 1041N, Nebraska Fiduciary Income Tax Return. Paid tax preparers who file 25 or more fiduciary returns must e-file all NE fiduciary returns.
The fiduciary taxpayer can request to opt-out of e-filing Form 1041N by completing and signing the Nebraska E-file Opt-Out Record for Fiduciary. The tax preparer should retain the signed form for at least three years.
Note Note: See Drake Tax – State e-File Mandates for more information about e-file mandates for other NE return types.
Supported Forms
The following Nebraska forms are supported in Drake Tax. 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:
✔ Form is available for e-file / paper file.
✖ Form is not supported for e-file / paper file.
▲ Form is in development; an estimated availability date is not currently available.
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.
2025
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1040N | Individual Income Tax Return | ✔ | ✔ |
| 1040N-EB | Purchase of a Nebraska Residence in a Designated Extremely Blighted Area Credit | ✔ | ✔ |
| 1040N-ES | Individual Estimated Income Tax Payment Voucher | ✔ | ✔ |
| 1040N-V | Individual Income Tax Payment Voucher | ✖ | ✔ |
| 1310N | Statement of Person Claiming Refund Due a Deceased Person | ✔ | ✔ |
| 2210N | Individual Underpayment of Estimated Tax | ✔ | ✔ |
| 22A | Change of Address Request | ✖ | ✔ |
| 23 | Tax Return Copy Request | ✖ | ✔ |
| 2441N | Child and Dependent Care Expenses | ✔ | ✔ |
| 26 | Exemption Certificate for Native Americans | ✖ | ✔ |
| 3 | Nebraska and Local Individual Use Tax Return | ✖ | ✔ |
| 33 | Power of Attorney | ✖ | ✔ |
| 3800N | Incentives Credit Computation | ✔ | ✔ |
| 458 | Homestead Exemption Application | ✖ | ✔ |
| 458L | Physician’s Certification for Late Homestead Exemption Filing | ✖ | ✔ |
| 458T | Application for Transfer of Nebraska Homestead Exemption | ✖ | ✔ |
| 4797N | Special Capital Gains/Extraordinary Dividend Election and Computation | ✔ | ✔ |
| 4868N | Application for Automatic Extension of Time to File a Nebraska Individual Income Tax Return | ✖ | ✔ |
| 775N | Employment and Investment Growth Act Credit Computation | ✖ | ✔ |
| CDN | Community Development Assistance Act Credit Computation | ✔ | ✔ |
| NFC | Statement of Nebraska Financial Institution Tax Credit | ✔ | ✔ |
| PTC | Property Tax Incentive Act Credit Computation | ✔ | ✔ |
| Schedule I (1040N) | Adjustments to Income | ✔ | ✔ |
| Schedule I (458) | Income Statement | ✔ | ✔ |
| Schedule II (1040N) | Credit for Tax Paid to Another State | ✔ | ✔ |
| Schedule III (1040N) | Computation of Nebraska Tax | ✔ | ✔ |
| Schedule K-1N (1041N) | Beneficiary’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| Schedule K-1N (1065N) | Partner’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| Schedule K-1N (1120-SN) | Shareholder’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| TANF | Employer’s Credit for Expenses Incurred for TANF (ADC) Recipients | ✔ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1041N | Fiduciary Income Tax Return | ✔ | ✔ |
| 1041N-ES | Fiduciary Voluntary Estimated Income Tax Payment Voucher | ✖ | ✔ |
| 12N | Nonresident Income Tax Agreement | ✔ | ✔ |
| 22 | Change Request | ✖ | ✔ |
| 23 | Tax Return Copy Request | ✖ | ✔ |
| 33 | Power of Attorney | ✖ | ✔ |
| 3800N | Incentives Credit Computation | ✔ | ✔ |
| 4797N | Special Capital Gains/Extraordinary Dividend Election and Computation | ✔ | ✔ |
| 7004N | Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return | ✖ | ✔ |
| 775N | Employment and Investment Growth Act Credit Computation | ✖ | ✔ |
| CDN | Community Development Assistance Act Credit Computation | ✔ | ✔ |
| NFC | Statement of Nebraska Financial Institution Tax Credit | ✔ | ✔ |
| PTC | Property Tax Incentive Act Credit Computation | ✔ | ✔ |
| Schedule II (1041N) | Nonresident Beneficiary’s Share of Nebraska Income, Deductions, and Credits | ✖ | ✔ |
| Schedule K-1N (1041N) | Beneficiary’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| TANF | Employer’s Credit for Expenses Incurred for TANF (ADC) Recipients | ✔ | ✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1065N | Return of Partnership Income | ✔ | ✔ |
| 1065N-V | Partnership Return of Income Payment Voucher | ✖ | ✔ |
| 12N | Nonresident Income Tax Agreement | ✔ | ✔ |
| 22 | Change Request | ✖ | ✔ |
| 23 | Tax Return Copy Request | ✖ | ✔ |
| 33 | Power of Attorney | ✖ | ✔ |
| 3800N | Incentives Credit Computation | ✔ | ✔ |
| 7004N | Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return | ✖ | ✔ |
| 775N | Employment and Investment Growth Act Credit Computation | ✖ | ✔ |
| CDN | Community Development Assistance Act Credit Computation | ✔ | ✔ |
| PTC | Property Tax Incentive Act Credit Computation | ✔ | ✔ |
| Schedule A (1065N) | Partnership with Other Income and Deductions – Adjustments to Ordinary Business Income | ✔ | ✔ |
| Schedule I (1065N) | Apportionment for Multistate Business | ✔ | ✔ |
| Schedule II (1065N) | Partner’s Share of Nebraska Income | ✔ | ✔ |
| Schedule K-1N (1065N) | Partner’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| Schedule PTET (1065N) | Partner’s Share of Nebraska Pass-Through Entity Tax | ✔ | ✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1120N | Corporation Income Tax Return | ✔ | ✔ |
| 1120N-ES | Corporation Estimated Income Tax Payment Voucher | ✔ | ✔ |
| 1120N-V | Corporation Income Tax Payment Voucher | ✖ | ✔ |
| 1120XN | Amended Nebraska Corporation Income Tax Return | ✔ | ✔ |
| 22 | Change Request | ✖ | ✔ |
| 2220N | Corporation Underpayment of Estimated Income Tax | ✔ | ✔ |
| 23 | Tax Return Copy Request | ✖ | ✔ |
| 33 | Power of Attorney | ✖ | ✔ |
| 3800N | Incentives Credit Computation | ✔ | ✔ |
| 4466N | Corporation Application for Adjustment of Overpayment of Estimated Income Tax | ✖ | ✔ |
| 7004N | Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return | ✖ | ✔ |
| 775N | Employment and Investment Growth Act Credit Computation | ✖ | ✔ |
| CDN | Community Development Assistance Act Credit Computation | ✔ | ✔ |
| PTC | Property Tax Incentive Act Credit Computation | ✔ | ✔ |
| Schedule II (1120N) | Foreign Dividend and Special Foreign Tax Credit Deduction | ✔ | ✔ |
| Schedule III (1120N) | Subsidiary or Affiliated Corporations | ✔ | ✔ |
| Schedule IV (1120N) | Converting Net Income to Combined Net Income | ✔ | ✔ |
| Schedules A and I (1120N) | Adjustments to FTI; Apportionment for Multistate Business | ✔ | ✔ |
| TANF | Employer’s Credit for Expenses Incurred for TANF (ADC) Recipients | ✔ | ✔ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1120N-ES | Corporation Estimated Income Tax Payment Voucher | ✔ | ✔ |
| 1120N-V | Corporation Income Tax Payment Voucher | ✖ | ✔ |
| 1120-SN | S Corporation Income Tax Return | ✔ | ✔ |
| 12N | Nonresident Income Tax Agreement | ✔ | ✔ |
| 22 | Change Request | ✖ | ✔ |
| 23 | Tax Return Copy Request | ✖ | ✔ |
| 33 | Power of Attorney | ✖ | ✔ |
| 3800N | Incentives Credit Computation | ✔ | ✔ |
| 7004N | Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return | ✖ | ✔ |
| 775N | Employment and Investment Growth Act Credit Computation | ✖ | ✔ |
| CDN | Community Development Assistance Act Credit Computation | ✔ | ✔ |
| PTC | Property Tax Incentive Act Credit Computation | ✔ | ✔ |
| Schedule A (1120-SN) | S Corporation with Other Income and Deductions – Adjustments to Ordinary Business Income | ✔ | ✔ |
| Schedule I (1120-SN) | S Corporation with Income Derived from Sources Both Within and Without Nebraska – Apportionment for Multistate Business | ✔ | ✔ |
| Schedule II (1120-SN) | Shareholder’s Share of Nebraska Income | ✔ | ✔ |
| Schedule III (1120-SN) | Subsidiary or Affiliated Corporations | ✔ | ✔ |
| Schedule K-1N (1120-SN) | Shareholder’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| Schedule PTET (1120-SN) | Shareholder’s Share of Nebraska Pass-Through Entity Tax | ✔ | ✔ |
Tax Law Changes
-
Top tier individual income tax rate reduced from 5.84% to 5.2%
-
Corporate income tax rate reduced to flat 5.2%
• Obsolete Form
Form 1040NX, Amended Nebraska Individual Income Tax Return. Amended returns will now be filed using Form 1040N.
2024
1040
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1040N | Individual Income Tax Return | ✔ | ✔ |
| 1040N-EB | Purchase of a Nebraska Residence in a Designated Extremely Blighted Area Credit | ✔ | ✔ |
| 1040N-ES | Individual Estimated Income Tax Payment Voucher | ✔ | ✔ |
| 1040N-V | Individual Income Tax Payment Voucher | ✔ | ✔ |
| 1040XN | Amended Individual Income Tax Return | ✔ | ✔ |
| 1310N | Statement of Person Claiming Refund Due a Deceased Person | ✔ | ✔ |
| 2210N | Individual Underpayment of Estimated Tax | ✔ | ✔ |
| 22A | Change of Address Request | ✔ | ✔ |
| 23 | Tax Return Copy Request | ✔ | ✔ |
| 2441N | Child and Dependent Care Expenses | ✔ | ✔ |
| 26 | Exemption Certificate for Native Americans | ✔ | ✔ |
| 3 | Nebraska and Local Individual Use Tax Return | ✔ | ✔ |
| 33 | Power of Attorney | ✔ | ✔ |
| 3800N | Incentives Credit Computation | ✔ | ✔ |
| 458 | Homestead Exemption Application | ✖ | ✔ |
| 458L | Physician’s Certification for Late Homestead Exemption Filing | ✖ | ✔ |
| 458T | Application for Transfer of Nebraska Homestead Exemption | ✖ | ✔ |
| 4797N | Special Capital Gains/Extraordinary Dividend Election and Computation | ✔ | ✔ |
| 4868N | Application for Automatic Extension of Time to File a Nebraska Individual Income Tax Return | ✔ | ✔ |
| 775N | Employment and Investment Growth Act Credit Computation | ✔ | ✔ |
| CDN | Community Development Assistance Act Credit Computation | ✔ | ✔ |
| NFC | Statement of Nebraska Financial Institution Tax Credit | ✔ | ✔ |
| PTC | Property Tax Incentive Act Credit Computation | ✔ | ✔ |
| Schedule I (1040N) | Adjustments to Income | ✔ | ✔ |
| Schedule I (458) | Income Statement | ✔ | ✔ |
| Schedule II (1040N) | Credit for Tax Paid to Another State | ✔ | ✔ |
| Schedule III (1040N) | Computation of Nebraska Tax | ✔ | ✔ |
| Schedule K-1N (1041N) | Beneficiary’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| Schedule K-1N (1065N) | Partner’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| Schedule K-1N (1120-SN) | Shareholder’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| TANF | Employer’s Credit for Expenses Incurred for TANF (ADC) Recipients | ✔ | ✔ |
1041
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1041N | Fiduciary Income Tax Return | ✔ | ✔ |
| 1041N-ES | Fiduciary Voluntary Estimated Income Tax Payment Voucher | ✖ | ✔ |
| 12N | Nonresident Income Tax Agreement | ✔ | ✔ |
| 22 | Change Request | ✔ | ✔ |
| 23 | Tax Return Copy Request | ✔ | ✔ |
| 33 | Power of Attorney | ✔ | ✔ |
| 3800N | Incentives Credit Computation | ✔ | ✔ |
| 4797N | Special Capital Gains/Extraordinary Dividend Election and Computation | ✔ | ✔ |
| 7004N | Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return | ✔ | ✔ |
| 775N | Employment and Investment Growth Act Credit Computation | ✔ | ✔ |
| CDN | Community Development Assistance Act Credit Computation | ✔ | ✔ |
| NFC | Statement of Nebraska Financial Institution Tax Credit | ✔ | ✔ |
| PTC | Property Tax Incentive Act Credit Computation | ✔ | ✔ |
| Schedule II (1041N) | Nonresident Beneficiary’s Share of Nebraska Income, Deductions, and Credits | ✖ | ✔ |
| Schedule K-1N (1041N) | Beneficiary’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| TANF | Employer’s Credit for Expenses Incurred for TANF (ADC) Recipients | ✔ | ✔ |
1065
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1065N | Return of Partnership Income | ✔ | ✔ |
| 1065N-V | Partnership Return of Income Payment Voucher | ✔ | ✔ |
| 12N | Nonresident Income Tax Agreement | ✔ | ✔ |
| 22 | Change Request | ✔ | ✔ |
| 23 | Tax Return Copy Request | ✔ | ✔ |
| 33 | Power of Attorney | ✔ | ✔ |
| 3800N | Incentives Credit Computation | ✔ | ✔ |
| 7004N | Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return | ✔ | ✔ |
| 775N | Employment and Investment Growth Act Credit Computation | ✔ | ✔ |
| CDN | Community Development Assistance Act Credit Computation | ✔ | ✔ |
| PTC | Property Tax Incentive Act Credit Computation | ✔ | ✔ |
| Schedule A (1065N) | Partnership with Other Income and Deductions – Adjustments to Ordinary Business Income | ✔ | ✔ |
| Schedule I (1065N) | Apportionment for Multistate Business | ✔ | ✔ |
| Schedule II (1065N) | Partner’s Share of Nebraska Income | ✔ | ✔ |
| Schedule K-1N (1065N) | Partner’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| Schedule PTET (1065N) | Partner’s Share of Nebraska Pass-Through Entity Tax | ✔ | ✔ |
1120
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1120N | Corporation Income Tax Return | ✔ | ✔ |
| 1120N-ES | Corporation Estimated Income Tax Payment Voucher | ✔ | ✔ |
| 1120N-V | Corporation Income Tax Payment Voucher | ✔ | ✔ |
| 1120XN | Amended Nebraska Corporation Income Tax Return | ✔ | ✔ |
| 22 | Change Request | ✔ | ✔ |
| 2220N | Corporation Underpayment of Estimated Income Tax | ✔ | ✔ |
| 23 | Tax Return Copy Request | ✔ | ✔ |
| 33 | Power of Attorney | ✔ | ✔ |
| 3800N | Incentives Credit Computation | ✔ | ✔ |
| 4466N | Corporation Application for Adjustment of Overpayment of Estimated Income Tax | ✔ | ✔ |
| 7004N | Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return | ✔ | ✔ |
| 775N | Employment and Investment Growth Act Credit Computation | ✔ | ✔ |
| CDN | Community Development Assistance Act Credit Computation | ✔ | ✔ |
| PTC | Property Tax Incentive Act Credit Computation | ✔ | ✔ |
| Schedule II (1120N) | Foreign Dividend and Special Foreign Tax Credit Deduction | ✔ | ✔ |
| Schedule III (1120N) | Subsidiary or Affiliated Corporations | ✔ | ✔ |
| Schedule IV (1120N) | Converting Net Income to Combined Net Income | ✔ | ✔ |
| Schedules A and I (1120N) | Adjustments to FTI; Apportionment for Multistate Business | ✔ | ✔ |
| TANF | Employer’s Credit for Expenses Incurred for TANF (ADC) Recipients | ✔ | ✔ |
1120-S
| Form | Description | e-File | Paper-File |
|---|---|---|---|
| 1120N-ES | Corporation Estimated Income Tax Payment Voucher | ✔ | ✔ |
| 1120N-V | Corporation Income Tax Payment Voucher | ✔ | ✔ |
| 1120-SN | S Corporation Income Tax Return | ✔ | ✔ |
| 12N | Nonresident Income Tax Agreement | ✔ | ✔ |
| 22 | Change Request | ✔ | ✔ |
| 23 | Tax Return Copy Request | ✔ | ✔ |
| 33 | Power of Attorney | ✔ | ✔ |
| 3800N | Incentives Credit Computation | ✔ | ✔ |
| 7004N | Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return | ✔ | ✔ |
| 775N | Employment and Investment Growth Act Credit Computation | ✔ | ✔ |
| CDN | Community Development Assistance Act Credit Computation | ✔ | ✔ |
| PTC | Property Tax Incentive Act Credit Computation | ✔ | ✔ |
| Schedule A (1120-SN) | S Corporation with Other Income and Deductions – Adjustments to Ordinary Business Income | ✔ | ✔ |
| Schedule I (1120-SN) | S Corporation with Income Derived from Sources Both Within and Without Nebraska – Apportionment for Multistate Business | ✔ | ✔ |
| Schedule II (1120-SN) | Shareholder’s Share of Nebraska Income | ✔ | ✔ |
| Schedule III (1120-SN) | Subsidiary or Affiliated Corporations | ✔ | ✔ |
| Schedule K-1N (1120-SN) | Shareholder’s Share of Income, Deductions, Modifications, and Credits | ✔ | ✔ |
| Schedule PTET (1120-SN) | Shareholder’s Share of Nebraska Pass-Through Entity Tax | ✔ | ✔ |
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