The Nebraska Miscellaneous Forms section contains additional forms that may apply to specific tax situations, such as estimated tax payments, filing extensions, refund claims for deceased taxpayers, and Nebraska Schedule K-1 reporting. Use this section only for forms that apply to your return.
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- Miscellaneous Forms
Estimated Payment Vouchers (Form 1040N-ES)
Form 1040N-ES, Nebraska Estimated Income Tax Payment Voucher, is used to make estimated tax payments for the current tax year.
You may need to use Form 1040N-ES if:
- You expect to owe Nebraska income tax after subtracting withholding and credits.
- You are self-employed or receive income not subject to withholding.
- You want to avoid underpayment penalties by making quarterly tax payments.
The program can calculate and generate the payment vouchers based on the information entered in your return.
Underpayment Penalty (Form 2210N Grid)
Form 2210N, Underpayment of Estimated Income Tax, is used to determine whether you owe a penalty for not paying enough tax during the year through withholding or estimated payments.
You may need this form if:
- Your tax payments were made late or were insufficient throughout the year.
- Your income varied during the year and you need to annualize your income.
- The Nebraska Department of Revenue requires a penalty calculation.
The Form 2210N Grid helps calculate any applicable underpayment penalty.
Application for Automatic Extension of Time (Form 4868N)
Form 4868N, Application for Automatic Extension of Time to File Nebraska Individual Income Tax Return, is used to request additional time to file your Nebraska return.
Important information about Form 4868N:
- This form is not filed with your tax return.
- It is filed separately when you need additional time to submit your Nebraska return by the original filing deadline.
- The extension provides additional time to file your return, but does not provide additional time to pay any tax due.
- If you expect to owe Nebraska tax, payment should be made by the original due date to help avoid penalties and interest.
You should file Form 4868N if you cannot complete and file your Nebraska individual income tax return by the filing deadline.
E-file Opt-Out
The E-file Opt-Out form documents your decision not to electronically file your Nebraska return.
You may use this option if:
- You prefer to mail your Nebraska return instead of electronically filing it.
- You choose not to participate in electronic filing for any reason.
Selecting this option indicates your preference to opt out of e-filing.
Claim Refund for Deceased Taxpayer (Form NE 1310)
Form NE 1310, Statement of Person Claiming Refund Due a Deceased Taxpayer, is used when a refund is due to a taxpayer who has passed away.
You may need Form NE 1310 if:
- You are claiming a Nebraska refund on behalf of a deceased taxpayer.
- The Nebraska Department of Revenue requires additional information to authorize release of the refund.
The form helps establish the claimant's right to receive the refund.
Schedule K-1N Received from an Estate or Trust (Schedule K-1N, Form 1041)
Nebraska Schedule K-1N (Form 1041) reports a beneficiary's share of income, deductions, credits, and other Nebraska tax items from an estate or trust.
Use this section if:
- You received a Schedule K-1N from an estate or trust.
- Nebraska-source income was reported to you as a beneficiary.
Information from the schedule may be required to accurately complete your Nebraska return. For more information, please see our article on the subject.
Schedule K-1N Received from a Partnership (Schedule K-1N, Form 1065)
Nebraska Schedule K-1N (Form 1065) reports a partner's share of partnership income, deductions, credits, and other Nebraska tax items.
Use this section if:
- You are a partner in a partnership.
- You received a Nebraska Schedule K-1N associated with Form 1065.
The information reported on the schedule must be included on your Nebraska return when applicable.
Schedule K-1N Received from an S Corporation (Schedule K-1N, Form 1120S)
Nebraska Schedule K-1N (Form 1120S) reports a shareholder's share of income, deductions, credits, and other Nebraska tax items from an S corporation.
Use this section if:
- You are a shareholder of an S corporation.
- You received a Nebraska Schedule K-1N associated with Form 1120S.
The information from the schedule may affect your Nebraska income, deductions, credits, or tax liability. For more information, please see our article on the subject.
Amended Nebraska Property Tax Credit (Form PTCX)
Form PTCX, Amended Nebraska Property Tax Credit Claim, is used to correct or amend a previously filed Nebraska Property Tax Credit claim.
You may need Form PTCX if:
- Information on a previously filed property tax credit claim was incorrect.
- You need to update the amount of property tax credit claimed.
- Changes were made that affect your original property tax credit calculation.
Complete Form PTCX to report the corrected information and amend the prior claim. For more information, see our article on the subject.
Additional Information
Only complete the forms that apply to your tax situation. Entering information in unnecessary forms may affect your Nebraska return calculations. Review all entries carefully before filing to ensure your return is complete and accurate.