revenue.nebraska.govNebraska Department of Revenue

× You're using an unsupported version of Internet Explorer. Site functionality is greatly reduced. Upgrade Internet Explorer , install a modern browser , or contact your system administrator. Skip to main content Subscribe to Notifications Businesses File/Pay Your Return Make a Payment Only Register a Business Business Tax Payment Plan Sales and Use Tax Construction Contractors Individuals File/Pay Your Return Make a Payment Only Where's My Refund? Individual Income Tax Payment Plan Property Assessment Property Assessment Property Real Property Personal Property State Assessed Documentary Stamp Tax Assessors/Parcel Search Homestead Exemption Legal Information Forms & Calendars Forms Calendars Education Research & Statistical Reports Other Contact Staff FAQs Rent-Restricted Housing Nameplate Capacity Tax News Releases Tax Professionals Software Developers Tax Preparers Local Government Local Sales Tax Municipal Boundary Changes NE & County Lodging Tax Occupation Taxes Research & Statistical Reports Tax Incentives Programs Turnback Tax Calendar Motor Fuels Contact Us Electronic Filing Electronic Payments Forms Frequently Asked Questions Fuel Tax Rates Legal Information Licensees Major Legislative Changes Motor Fuels Tax Rate News & Information Refunds Statistics Charitable Gaming 2018 Charitable Gaming Annual Report IRS Publication 3079, Gaming Publication for Tax-Exempt Organizations Gamblers Assistance Program Bingo County/City Lottery (Keno) Frequently Asked Questions Lottery/Raffle News & Publications Online Services Pickle Cards Other Gaming Contact Us Incentives Nebraska Advantage Act Microenterprise Rural Development Research and Development Nebraska Historic Tax Credit Older Programs 2017 Nebraska Tax Incentives Annual Report Previous Annual Reports Revenue Rulings Nebraska Department of Economic Development NextGen Tax Research Reports Statistics About About Us Contact Us Employment Subscribe to Notifications Tax Calendar Motor Fuels Nebraska Lottery Charitable Gaming Tax Incentives Tax Research -- Department of Revenue Committed to helping taxpayers understand and meet their tax obligations. -- Department of Revenue Committed to helping taxpayers understand and meet their tax obligations. Featured Information New Video: Are you ready to file your Nebraska Individual Income Tax Return? Helpful filing tips and common mistakes. 2/7/2020 Notice of Two Regulation Hearings - February 27, 2020 1/22/2020 The NebFile for Individuals e-file system is OPEN for filing most 2019 Nebraska resident individual income tax returns. 1/27/2020 Updated Information for Volunteer Emergency Responders Incentive Act 12/12/2019 GIL 24-19-3, Income Tax: Global Intangible Low-Taxed Income and Foreign-Derived Intangible Income 12/10/2019 Employee's Nebraska Withholding Allowance Certificate, Form W-4N 11/26/2019 Information for Remote Sellers and Marketplace Facilitators 8/22/2019 View More Notifications For Businesses For Individuals Tax Professionals Property Assessment Local Governments Taxes & Fees Sales & Use Tax Corporation & S Corp Income Tax Income Tax Withholding Fiduciary Income Tax Financial Institution Tax Cigarette & Other Tobacco Products Lodging Tax Multi Program Tax Forms Music Licensing Agency Act Nameplate Capacity Tax New Markets Tax Credits Partnership Income Tax Pre-Paid Wireless Surcharge Tax Incentives Other Taxes Online Services File/Pay your Return E-file/E-pay Mandate Information License a Business Make a Payment Only Request a Business Tax Payment Plan Information & Education Information on Business Income Tax Information Guides FAQs Taxpayer Education Video Center Construction Contractors Market-Based Sourcing Nebraska Affordable Housing Credit Nebraska Historic Tax Credit Occupation Taxes Remote Sellers & Marketplace Facilitators Scam Alert Starting or Closing a Business TANF Employment Credit Compliance & Enforcement Tax Compliance & Enforcement Nebraska Delinquent Taxpayer List Report Nebraska Tax Fraud Taxes & Fees Individual Income Tax Partnership Income Tax Fiduciary Income Tax Homestead Exemption Mobile Home Park Application Multi Program Tax Forms Probate Filing Use Tax for Individuals Online Services File/Pay your Return E-file/E-pay Mandate Information Federal/State Online E-file Software Make a Payment Only Request an Income Tax Payment Plan Where's My Refund Information & Education Information on Nebraska Individual Income Tax FAQs Identity Theft Resources Information for Victims of Natural Disaster Information Guides Video Center Military Service Members & Spouses FAQs Military Service Members & Spouses Form 9N Military Service Members & Spouses Info Guide Military Service Members & Spouses Retirement Benefits Election Nebraska Historic Tax Credit School Readiness Tax Credit Act Use Tax for Individuals Volunteer Emergency Responders Nebraska Long-Term Care Savings Plan Contribution Offset of Individual Income Tax Refunds Compliance & Enforcement Multi Program Tax Forms Nebraska Delinquent Taxpayer List Report Nebraska Tax Fraud Tax Compliance & Enforcement Software Developers Business and Individual Income Taxes Nebraska Cigarette Tax Tax Preparers E-file/E-pay Mandate Information Electronic Filer Handbook (1345N-MeF) Approved Professional Software Products Property Assessment Division Home Page Property - Categories Real Property Personal Property Homestead Exemption Documentary Stamp Tax State Assessed Property Assessors/Parcel Search Rent-Restricted Housing Renewable Energy Information Legal Information Forms Calendars FAQs Education Research Reports Contact Staff (PAD Directory) News Releases Local Sales Tax Forms & Legal Information Local Option Revenue Act Sales and Use Tax on ATVs etc. Local Sales Tax Regulations Exemption Permit Applications Form 13CCE Municipal Government Request Form 8796-AL Local Administration What happens after the election? How to Request Sales Tax Return Information Instructions for County Treasurers Occupation Taxes Other Sales Tax Information Municipal Boundary Changes How Boundary Changes Affect a City Sales and Use Tax How to Report Boundary Changes Nebraska & County Lodging Tax State and Local Tax Incentives State and Local Tax Incentives Nebraska Tax Incentives Annual Report List of NE Advantage Act Applications How to Request Sales Tax Return Information Sports Arena Facility Financing Tax Increment Financing (TIF) NE Adv. Transformational Tourism and Redevelopment Act Research and Statistical Reports Net Taxable Sales by County Sales and Use Tax & Lodging Revenues State Aid to Subdivisions Est. Municipal Equal. Aid by Fiscal Year Certified Municipal Population Property Assessment Statistical Reports Other Department of Revenue Reports For Businesses Taxes & Fees Sales & Use Tax Corporation & S Corp Income Tax Income Tax Withholding Fiduciary Income Tax Financial Institution Tax Cigarette & Other Tobacco Products Lodging Tax Multi Program Tax Forms Music Licensing Agency Act Nameplate Capacity Tax New Markets Tax Credits Partnership Income Tax Pre-Paid Wireless Surcharge Tax Incentives Other Taxes Online Services File/Pay your Return E-file/E-pay Mandate Information License a Business Make a Payment Only Request a Business Tax Payment Plan Information & Education Information on Business Income Tax Information Guides FAQs Taxpayer Education Video Center Construction Contractors Market-Based Sourcing Nebraska Affordable Housing Credit Nebraska Historic Tax Credit Occupation Taxes Remote Sellers & Marketplace Facilitators Scam Alert Starting or Closing a Business TANF Employment Credit Compliance & Enforcement Tax Compliance & Enforcement Nebraska Delinquent Taxpayer List Report Nebraska Tax Fraud For Individuals Taxes & Fees Individual Income Tax Partnership Income Tax Fiduciary Income Tax Homestead Exemption Mobile Home Park Application Multi Program Tax For...