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

Article #: 20029

Last Updated: March 03, 2025

 

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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.

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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 03/08
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 03/08
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 03/08
23 Tax Return Copy Request t t t t t P 03/08
2441N Child and Dependent Care Expenses t         P P
26 Exemption Certificate for Native Americans t         P 03/08
3 Nebraska and Local Individual Use Tax Return t         P 03/08
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 03/08
458L Physician’s Certification for Late Homestead Exemption Filing t         P 03/08
458T Application for Transfer of Nebraska Homestead Exemption t         P 03/08
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 03/08
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 03/08
Schedule A (1120-SN) S Corporation with Other Income and Deductions – Adjustments to Ordinary Business Income     t     P 03/08
Schedule I (1040N) Adjustments to Income t         P P
Schedule I (458) Income Statement t         P 03/08
Schedule I (1065N) Apportionment for Multistate Business       t   P 03/08
Schedule I (1120-SN) S Corporation with Income Derived from Sources Both Within and Without Nebraska – Apportionment for Multistate Business     t     P 03/08
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 03/08
Schedule III (1120-SN) Subsidiary or Affiliated Corporations     t     P 03/08
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 03/08
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