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General Instructions

The Nebraska Department of Revenue accepts the federal extension of time to file. It is only necessary to file a Nebraska extension of time if you are making a tentative tax payment or when a federal extension is not filed. If a federal extension of time has been granted, the filing date for Form 1040N is automatically extended for the same period (six months).

When you file your Nebraska income tax return, you must:

  • Send a copy of the Application for Automatic Extension of Time to File, Federal Form 4868; or
  • Attach an explanation that you received an automatic federal extension electronically; and include your federal confirmation number.

If you have an authorized IRS tax preparer e-file your return, Nebraska will grant you an automatic extension to file. If you e-file your own return using software you have purchased or accessed from the Internet, you will be required to mail in a Nebraska Form 4868N.

If the extension documentation is not attached, a late filing penalty may be imposed.

An extension to file your return is not an extension of time to pay your taxes.

If you owe taxes, full payment of the tax due must be made by April 15, 2015 or penalty and interest will be assessed. If you cannot meet the filing deadline, you should apply for an extension. The extension allows additional time to complete and file your income tax return; however, the extension does not provide additional time to pay the amount of tax owed.

Pay your taxes online by E-Check at the Nebraska Department of Revenue website.

You can also pay your taxes online at Official Payments Corporation. Visa, MasterCard, Discover Network, and American Express credit and debit cards, and other forms of payment, such as Bill Me Later® are accepted. To make a debit card payment you can use a MasterCard or Visa Debit Card or any debit card with Nyce, Pulse or Star logos.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Pay your taxes by phone by calling Official Payments toll-free at 1-800-272-9829. This automated service is available 24 hours, 7 days a week. At the end of your call you will be given a confirmation number. Save this as proof of payment for your records.

There is a convenience fee for this service which is paid directly to the company. The amount of the fee is based on the amount of your payment.

Along with the extension form, send a check or money order. Make your payment in the amount of the estimated tax due made payable to Nebraska Department of Revenue. Mail to:
Nebraska Department of Revenue
PO Box 94818
Lincoln, NE 68509-4818

In general, interest and penalty apply to any portion of the tax not paid on or before the original due date of the return.

  • Late filed return: 5% per month (25% maximum) of the unpaid tax at the due date or extended filing date (extension of time).
  • Late payment: 5% of unpaid tax at the due date or extended filing date.
  • Partial payment: 5% of unpaid tax at the due date or extended filing date.

If you do not owe, or you are expecting a refund, you are still required to file for an extension. However, Nebraska will accept the federal automatic six-month extension in lieu of a Nebraska extension.

For more information, visit The Nebraska Department of Revenue.