Supported Forms

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

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

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