Nebraska State 1099 Tax Filing

Does Nebraska require state 1099 tax filing?

Yes, Nebraska requires certain forms 1099 to be filed with the Nebraska Department of Revenue if there is state tax withholding.

Which forms does Nebraska require?

  • 1099-NEC
  • 1099-MISC
  • 1099-R

In addition to Forms 1099, Nebraska requires Form W-3NNebraska Reconciliation Of Income Tax Withheld, to be filed.

If submitting a paper filing, a form 1096 must be included as well.

How must Forms 1099 be filed with Nebraska ?

Nebraska accepts both paper filing and e-filing. However, if filing 50 or more forms 1099, then filing electronically is required.

Does Nebraska participate in Combined Federal/State Filing?

Yes, Nebraska participates in Combined Federal/State Filing. If you utilize CF/SF when filing your 1099s, the IRS will forward the information to the Nebraska Department of Revenue and you will not have to do so yourself.

However, Form 1099-NEC must be filed directly with the state of Nebraska, even if you participate in the CF/SF program.

What are the deadlines for Nebraska 1099 Reporting?

Traditionally, the filing deadlines for Nebraska are as follows:

  • Form W-3N – January 31st
  • Forms 1099 – January 31st

If these deadlines fall on a weekend or legal holiday, then the due date is typically the following business day.

What are the 1099 penalties for Nebraska ?

The 1099 penalties for Nebraska are as follows:

  • Late filing: Penalty of $2 per form, not to exceed $2,000.
    • This penalty also applies if the employer fails to file electronically when required to do so.
  • Late Payment: Penalty of 5% of unpaid taxes, plus interest.

See the Nebraska Important Information for Employers PDF for more information.

What is the responsible state agency?

Nebraska Department of Revenue
Nebraska State Office Building
301 Centennial Mall S
Lincoln, NE 68508
(402) 471-5729

What about other states?

Alabama Florida Louisiana Nebraska Oklahoma Vermont
Alaska Georgia Maine Nevada Oregon Virginia
Arizona Hawaii Maryland New Hampshire Pennsylvania Washington
Arkansas Idaho Massachusetts New Jersey Rhode Island West Virginia
California Illinois Michigan New Mexico South Carolina Wisconsin
Colorado Indiana Minnesota New York South Dakota Wyoming
Connecticut Iowa Mississippi North Carolina Tennessee
Delaware Kansas Missouri North Dakota Texas
District of Columbia Kentucky Montana Ohio Utah

BoomTax, The Boom Post, and its affiliates do not provide tax, legal or accounting advice. This material has been prepared for informational purposes only, and is not intended to provide, and should not be relied on for, tax, legal or accounting advice. You should consult your own tax, legal and accounting advisors prior to engaging in any transaction.

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