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Nebraska Nebraska Individual Income Tax Return
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Extracted from PDF file 2025-nebraska-form-1040n.pdf, last modified September 2025Nebraska Individual Income Tax Return
PRINT FORM RESET FORM Nebraska Individual Income Tax Return FORM 1040N 2025 for the taxable year January 1, 2025 through December 31, 2025 or other taxable year: , 2025 through , Please Type or Print Your First Name and Middle Initial Last Name If a Joint Return, Spouse’s First Name and Middle Initial Last Name Current Mailing Address (Number and Street or PO Box) City Please Do Not Write In This Space State Your Social Security Number ZIP Code High School District Code Spouse’s Social Security Number Amended Return During 2025, did you receive, sell, exchange, gift, or otherwise dispose of a digital asset or a financial interest in a digital asset? Is the taxpayer claiming any benefits or tax credits from a business that is, or is owned in whole or part, by a foreign adversarial company? (See instructions) (1) Farmer/Rancher (2) Active Military 1 Federal Filing Status: (1) Single (3) (2) Married, filing jointly 2a Check if YOU were: (1) SPOUSE was: 3 Type of Return: (1) Resident (3) (2) (3) (1) ( 4) (5) Married, filing separately – Spouse’s SSN: (2) (4) No Yes No Deceased Taxpayer(s) (first name & date of death): and Full Name 65 or older 65 or older Yes Blind Blind Head of Household Qualifying surviving spouse (QSS) 2b Check here if someone (such as your parent) can claim you or your spouse as a dependent: (1) Partial-year resident from / Nonresident (attach Schedule III) , 2025 to / You (2) Spouse , 2025 (attach Schedule III) 4 Nebraska personal exemptions. (Enter 1 in each line of 4a or 4b that applies): a Yourself. If someone can claim you as a dependent, leave blank.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 a _______ b Spouse. Married filing jointly returns, if someone can claim your spouse as a dependent, leave blank. . . . . . 4 b _______ c Dependents, if more than three, see instructions Dependent's First Name Last Name Social Security Number Total number of dependents listed. . . . 4 c _______ . 5 6 Nebraska standard deduction (if you checked any boxes on line 2a or 2b above, see instructions; otherwise, enter $8,600 if single; $17,200 if married, filing jointly or qualifying surviving spouse; $8,600 if married, filing separately; or $12,600 if head of 00 household) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 00 7 Total itemized deductions (line 17, Federal Schedule A – see instructions) . . . . . . 7 00 8 State and local income taxes (line 5a, Schedule A, Federal Form 1040 or 1040-SR) 8 00 9 Nebraska itemized deductions (line 7 minus line 8) . . . . . . . . . . . . . . . . . . . . . . . . . 9 10 Nebraska standard deduction or the Nebraska itemized deductions, the larger of line 6 or line 9 . . . . . . . . . . . 10 11 Nebraska income before adjustments (line 5 minus line 10) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 00 12 Adjustments increasing federal AGI (line 13, from attached Nebraska Schedule I). . 12 00 13 Adjustments decreasing federal AGI (line 44, from attached Nebraska Schedule I) 13 14 Nebraska Taxable Income (enter line 11 plus line 12 minus line 13). If less than -0-, enter -0-. Residents complete lines 15 and 16. Partial-year residents and nonresidents complete NE Sch. III before continuing . . . 14 15 Nebraska income tax (Partial-year residents and nonresidents enter the result from line 9, NE Sch. III. Paper filers may use the Nebraska Tax Table. 00 All others must use Tax Calculation Schedule.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 16 Nebraska other tax calculation: a Federal Tax on Lump-Sum Distributions (Federal Form 4972). 16 a $____________ b Federal tax on early distributions (lesser of Federal Form 5329 or line 8, Sch. 2, Federal Form 1040 or 1040-SR) .16 b $____________ c Total (add lines 16a and 16b) . . . . . . . . . . . . . . . . . . . . . . . 16 c $____________ Residents multiply line 16c by 29.6% (x .296) and enter the result on line 16. 00 Partial-year residents and nonresidents enter the result from line 10, NE Sch. III. . 16 17 Total Nebraska tax before Nebraska personal exemption credit (add lines 15 and 16). Do not pay the amount on this line. Pay the amount from line 59 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 4 00 00 00 00 00 Page 1 of 3. 8-417-2025 Form 1040N (2025) 18 NE personal exemption credit for residents only ($171 times the number on line 4) . 18 Page 2 00 19 Credit for tax paid to another state, line 6, Nebraska Schedule II (attach Nebraska Schedule II and a copy of the other state's return) . . . . . . . 19 00 00 20 Credit for the elderly or disabled (attach copy of Federal Schedule R) . . . . . . . . . . 20 00 21 Community Development Assistance Act credit (attach Form CDN) . . . . . . . . . . . . 21 22 Form 3800N nonrefundable credit (attach Form 3800N) . . . . . . . . . . . . . . . . . . . . . 22 00 23 Nebraska child/dependent care nonrefundable credit, only if line 5 is more 00 than $29,000 (attach a copy of Federal Form 2441 and see instructions) . . . . 23 24 Credit for financial institution tax (attach Form NFC) . . . . . . . . . . . . . . . . . . . . . . . . 24 00 25 Employer’s credit for expenses incurred for TANF (ADC) recipients (see instr.) . . . 25 00 00 26 Designated extremely blighted area tax credit (attach Form 1040N-EB) . . . . . . . . . . 26 27 NE employer tax credit for employing convicted felons. 00 Enter certificate number from Form ETC-A _________________________ . . . . . . . . 27 28 School Readiness Tax Credit for providers. 00 Enter certificate number from Form SR-3604 _____________________ 28 29 Child Care Tax Credit for Contributors. 00 Enter certificate number from Form CCTC-A __________________ . . . . . . . . . . . 29 00 30 Opportunity Scholarships Act credit for contributors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . 30 00 31 Creating High Impact Economic Futures (CHIEF) credit. . . . . . . . . . . . . . . . . . . . . . . . . 31 32 Family Caregiver Tax Credit Act. 00 Enter certificate number from Form 3165 ____________________ . . . . . . . . . . . . . . 32 33 Nebraska Pregnancy Help Act Credit for contributors. . . . . . . . . . . . . . . . . . . . . . . . . . . 33 00 34 Total nonrefundable credits (add lines 18 through 33) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 34 35 Nebraska tax after nonrefundable credits. Subtract line 34 from line 17 (if line 34 is more than line 17, enter -0-) If the result is greater than your federal tax liability, see instructions. If entering federal tax, check box . . . . 35 36 Total Nebraska income tax withheld from Federal Forms W-2 (attach 2025 Forms, 00 see instructions). . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . . . . .. . . . . . . . . . . . . . . . . . . . . . . 36 37 Total Nebraska income tax withheld from Federal Forms W-2G, 1099-R, 1099-MISC, 1099-NEC, etc. (attach 2025 Forms, see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . 37 00 38 Total Nebraska income tax withheld from Nebraska Schedules K-1N (attach 2025 Forms, see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38 00 39 Total Pass-Through Entity Tax (PTET) credit from Schedules K-1N (attach 2025 Schedules K-1N, see instructions) a Name:________________ b Nebraska ID Number:_______________ 00 c Amount:______________ . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39 40 2025 estimated income tax payments (include any 2024 overpayment credited to 2025 and any payments submitted with an extension request). . . . . . . . . . . . . . . . . . . 40 00 41 Form 3800N refundable credit (attach Form 3800N). . . . . . . . . . . . . . . . . . . . . . . . . . . . 41 00 42 Nebraska child/dependent care refundable credit, if line 5 is $29,000 or less (attach a copy of Form 2441N) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 42 00 43 Beginning Farmer credit from Form 1099 BFC (NDA NextGen) . . . . . . . . . . . . . . . 43 00 44 Nebraska earned income credit. Enter number of qualifying children 97 _________ Federal credit 98 $ _____________.00 x .10 (10%) (see instructions) . . . . . . . . . . . . . 44 00 45 Credit for community college property taxes (attach Form PTC) . . . . . . . . . . . . . . 45 00 46 Credit for qualified Volunteer Emergency Responders (see instructions) . . . . . . . . . 46 00 47 Stillborn child tax credit (attach Birth Resulting in Stillbirth Certificate and 00 see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 47 00 00 48 Child Care Tax Credit for parent or legal guardian. Enter certificate number from Form 7203_______________ . . . . . . . . . . . . . . . . . . . . 48 00 49 School Readiness Tax Credit for qualified staff member. Enter certificate number from Form SR-3605____________________ . . . . . . . . . . . . 49 00 50 Reverse Osmosis System Tax Credit. 00 Enter certificate number from Form 1040N-OS___________________ . . . . . . . . . . . 50 51 Intellectual and Developmental Disabilities Direct Support Professional Tax Credit. Enter certificate number from Form 3157-A____________________ . . . . . . . . . . . . . . 51 00 52 Amount paid with original return, plus additional tax payments made after it was 00 filed (Amended Return Only). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 52 53 Total payments and refundable credits (add lines 36 through 52). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53 54 Overpayment allowed on original return, plus additional overpayments of tax 00 allowed after it was filed (Amended Return Only). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 54 55 Actual tax paid, line 53 minus line 54 (Original returns enter line 53). . . . . . . . . . . . . . 55 00 00 Page 2 of 3. Form 1040N (2025) Page 3 56 Penalty for underpayment of estimated tax (see instructions). If you calculated a Form 2210N penalty of -0- or greater, or used the annualized income method, attach Form 2210N, and check this box 96 . . . . . . . . . . 57 Total tax and penalty for underpayment of estimated tax. Add lines 35 and 56 . . . . . . . . . . . . . . . . . . . . . . 58 Use tax due on taxable purchases where applicable sales tax was not collected. (see instructions) Enter purchases subject to state tax 91 $ _______ State tax 92 $ _______ (purchases x 5.5%); Enter purchases subject to local tax 93 $ _______ Local tax 94 $ _______ (purchases x local rate of ____ %) 95 Local code_______ (see local rate schedule); Add state and local taxes and enter on line 58. If no use tax is due, enter -0- on line 58 . . . . . . . . . . . . . . . . . . . 59 Total amount due. If line 55 is less than total of lines 57 and 58, subtract line 55 from total of lines 57 and 58 60 Overpayment. If line 55 is more than the total of lines 57 and 58, subtract the total of lines 57 and 58 from line 55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 61 Amount of line 60 to be applied to your 2026 estimated tax (Original return only) 61 00 62 Wildlife Conservation Fund donation of $1 or more (Original return only). . . 62 00 63 Amount of line 60 you want refunded to you (line 60 minus lines 61 and 62) Your refund will generally be issued by July 15, if your paper return is filed by April 15 (see instructions). Allow three months for an amended return . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 56 57 00 00 58 59 00 00 60 00 63 00 Complete FOR AMENDED RETURNS ONLY Are you filing this amended return because: a. The Nebraska Department of Revenue (DOR) has notified you that your return will be audited? b. The Internal Revenue Service (IRS) has corrected your federal return? YES NO YES NO Are you filing for a refund based on: NO YES a. The filing of a federal amended return or claim for refund? Attach copies of Federal Form 1045 or 1040X and supporting schedules. NO YES b. Carryback of a net operating loss or IRC § 1256 loss? If Yes, year of loss: If Yes, identify office: Attach a copy of changes from the Internal Revenue Service. Reasons for Amending Only Federal change (no NE change) Amount: $ Attach copies of Federal Form 1045 or 1040X with supporting schedules, and a completed Nebraska NOL Worksheet. Childcare Credit Change Dependent or personal exemption count change (line 4) Federal Filing Status change (single, MFJ, MFS, HOH, QSS) Other Credit Adjustment Earned Income Credit Change K-1N Change Property Tax Credit Change (include previously claimed parcels on Form PTC). Use Form PTCX if this is the only change. Other Reason for Amending (explain below) Explanation of Changes (Reference change and line number. If necessary attach additional sheets for explanation): 64a Routing Number 64b Type of Account 1 = Checking 2 = Savings 64c Account Number 64d Check this box if this refund will go to a bank account outside the United States. sign here Keep a copy of this return for your records. paid preparer’s use only Under penalties of perjury, I declare that, as taxpayer or preparer, I have examined this return and to the best of my knowledge and belief, it is true, correct, and complete. Your Signature Date Spouse’s Signature (if filing jointly, both must sign) Daytime Phone Preparer’s Signature Date Print Firm’s Name (or your name if self-employed), Address and ZIP Code Email Address Preparer’s PTIN EIN Daytime Phone A copy of the federal return and schedules must be attached to this return. E-file your return. NebFile offers FREE e-filing of your original state return for most Nebraska residents. Mail returns requesting a refund to: Nebraska Department of Revenue, PO Box 98912, Lincoln, NE 68509-8912. Mail returns not requesting a refund to: Nebraska Department of Revenue, PO Box 98934, Lincoln, NE 68509-8934. Page 3 of 3.
Form 1040N
More about the Nebraska Form 1040N Individual Income Tax Tax Return TY 2025
Form 1040N is the general income tax return for Nebraska residents. You must file it on a yearly basis to calculate and pay any money dur to the Nebraska Department of Revenue.
We last updated the Nebraska Individual Income Tax Return in January 2026, so this is the latest version of Form 1040N, fully updated for tax year 2025. You can download or print current or past-year PDFs of Form 1040N directly from TaxFormFinder. You can print other Nebraska tax forms here.
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File Now with TurboTaxRelated Nebraska Individual Income Tax Forms:
TaxFormFinder has an additional 34 Nebraska income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Nebraska Form 1040N.
| Form Code | Form Name |
|---|---|
| Form 1040N-ES | Individual Estimated Income Tax Payment Voucher |
| Form 1040N-MIL | Election to Exclude Military Retirement Benefits |
| Form 1040N-Schedules | Schedules I, II, and III |
| Form 1040N-V | Nebraska Individual Income Tax Payment Voucher |
View all 35 Nebraska Income Tax Forms
Form Sources:
Nebraska usually releases forms for the current tax year between January and April. We last updated Nebraska Form 1040N from the Department of Revenue in January 2026.
Form 1040N is a Nebraska Individual Income Tax form. Like the Federal Form 1040, states each provide a core tax return form on which most high-level income and tax calculations are performed. While some taxpayers with simple returns can complete their entire tax return on this single form, in most cases various other additional schedules and forms must be completed, depending on the taxpayer's individual situation, to create a complete income tax return package.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Nebraska Form 1040N
We have a total of fifteen past-year versions of Form 1040N in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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