Nebraska State W-2 Reporting Requirements

Does Nebraska Require State W-2 Reporting?

Yes, Nebraska does require state W-2 reporting even if there was no state tax withholding.

How Must Nebraska State W-2 Reporting be Filed?

Nebraska accepts paper filing and e-filing.

However, employers submitting more than 50 Forms W-2 are required to e-file.

What are the Forms and Due Dates for Nebraska State W-2 Reporting?

In addition to Form W-2, Nebraska requires Form W-3NNebraska Reconciliation of Income Tax Withheld to be filed.

Forms W-2 and W-3N are due by January 31.

What are the W-2 penalties for Nebraska?

The W-2 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 Filing Agency?

Nebraska Department of Revenue
Nebraska State Office Building
301 Centennial Mall S
Lincoln, NE 68508
Phone: (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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