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Nebraska Free Printable  for 2021 Nebraska Nebraska Corporation Estimated Income Tax Payment Voucher

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Nebraska Corporation Estimated Income Tax Payment Voucher
Form 1120N-ES

2020 Nebraska 9- D 25 ra f -2 t 01 9 Corporation Estimated Income Tax Payment Vouchers Included in this Booklet: Form 1120N-ES Electronic payment options are available. See instructions. Questions? revenue.nebraska.gov i Sign up for a FREE subscription service at the Nebraska Department of Revenue’s website to get email updates on your topics of interest. 800-742-7474 (NE or IA) or 402-471-5729 8-013-2019 Instructions Who Must Make Estimated Payments. Every corporate taxpayer subject to taxation under the Internal Revenue Code must make estimated income tax payments if its Nebraska income tax liability can reasonably be expected to exceed allowable credits by $400 or more. Corporations that have elected to file under subchapter S, as defined by IRC § 1361, may make voluntary estimated payments in the same manner as other corporations. When to Make Estimated Income Tax Payments. Estimated income tax installments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. The estimated income tax may be paid in full with the first installment, or paid in equal installments on each due date. If you miss a payment of estimated income tax, or if you made a mistake which caused an underpayment in earlier installments, make an immediate “catchup” payment with your next installment payment. Methods of Payment. Some corporations are required to make their corporation payments electronically. A corporation with an electronic payment mandate from the Nebraska Department of Revenue (DOR) must make all estimated income tax payments using one of the electronic methods outlined below. All corporations are encouraged to make their estimated income tax payments electronically. Electronic Payment Options 9- D 25 ra f -2 t 01 9 Electronic Funds Withdrawal (EFW). With this payment option, you provide your payment information within your electronically-filed return. Your payment will automatically be withdrawn from your bank account on the date you specify. Nebraska e-pay. Nebraska e-pay is DOR’s web-based electronic payment system. You enter your payment and bank account information, and choose a date (up to a year in advance) to have your account debited. You will receive an email confirmation for each payment scheduled. ACH Credit. You (or your bank) create an electronic file in the appropriate ACH file format. It is submitted to the Federal Reserve and instructs your bank to “credit” the state’s bank account. Nebraska Tele-pay. Nebraska Tele-pay is DOR’s phone-based electronic payment system. Call 800‑232‑0057, enter your payment and bank account information, and choose a date (up to a year in advance) to have your account debited. You will receive a confirmation number at the end of your call. Credit Card. Secure credit card payments can be initiated through Official Payments at officialpayments.com; via phone at 800-272-9829; or by downloading the OPAY app from your smart phone’s app store. Eligible credit cards include American Express, Discover, MasterCard, and VISA. A convenience fee (2.35% of the payment, $1 minimum) is charged to the card you use. This fee is paid to the credit card vendor, not the state, and will appear on your credit card statement separately from the payment made to DOR. At the end of your transaction, you will be given a confirmation number. Keep this number for your records. [If you are making your credit card payment by phone, you will need to provide the Nebraska Jurisdiction Code, which is 3700.] Cancel a Payment. To cancel a scheduled EFW payment, contact our Taxpayer Assistance office at 800-742-7474 or 402-471-5729 before 4:00 pm Central Time two business days prior to your scheduled payment date. You may cancel a payment scheduled through Nebraska e-pay by logging into the e-pay program from our website and selecting “cancel payment.” To cancel a credit card payment, contact Official Payments. Check or Money Order. If you are not using one of the electronic payment options described above, include a check or money order payable to the Nebraska Department of Revenue with the payment voucher. Checks written to DOR may be presented for payment electronically. Calculating the Amount of Each Installment. 1. Corporate taxpayers complete the 2020 Nebraska Corporation Estimated Income Tax Worksheet. If line 9 is less than $400, estimated income tax payments are not required. 2. Complete the appropriate payment voucher. The amount of any overpayment from last year may be applied in full or in part to any estimated income tax payment installment if the corporation: • Had an overpayment on the 2019 Nebraska Corporation Income Tax Return, Form 1120N, or the 2019 Nebraska S Corporation Income Tax Return, Form 1120-SN; and • Elected to apply the overpayment to the 2020 estimated income tax. Changes in Estimated Income Tax. If the corporate taxpayer’s income increases during the year, it may be required to begin filing or increase estimated income tax payments at the next due date. Use the Amended Computation Schedule to calculate the amended estimated income tax if the corporate taxpayer’s estimated income tax substantially changes, or if the corporate taxpayer’s income substantially increases. Show the amended estimated income tax on the next payment voucher. Penalty For Not Paying Enough Estimated Income Tax. A penalty is imposed on corporate taxpayers for underpayment of estimated income tax installments. An underpayment exists when the estimated income tax payments plus allowable credits are less than the income tax liability. The penalty is not due if the corporation qualifies for any of the methods that avoid penalty listed on the Corporation Underpayment of Estimated Tax, Form 2220N. Each corporate taxpayer with an underpayment of estimated income tax must file a Form 2220N with its Nebraska Corporation Income Tax Return, Form 1120N. Overpayment of Estimated Income Tax. A corporation that has overpaid its estimated income tax may apply for a reimbursement of the overpayment if the overpayment is both: • At least 10% of the corporation’s expected income tax liability; and • At least $500. To apply for this reimbursement, a corporation must file a Corporation Application for Adjustment of Overpayment of Estimated Tax, Form 4466N, on or before the 15th day of the third month after the end of its tax year, and before it files its tax return. 9- D 25 ra f -2 t 01 9 Unitary Business. Corporate taxpayers who are required to file a single Nebraska Corporation Income Tax Return, Form 1120N, for a unitary business may file combined estimated income tax payments for the group. A combined Nebraska ID number is used for the group and can be requested in writing from DOR. The same combined ID number used to file estimated income tax payments is assigned to the corporate taxpayer’s Nebraska corporation income tax return. Nebraska Corporation Estimated Income Tax Worksheet 1 FORM 1120N-ES 2020 Worksheet Estimated federal taxable income.....................................................................................................................  1 2 Estimated Nebraska taxable income.................................................................................................................  2 3 Enter the amount from line 2 or $100,000, whichever is less............................................................................  3 4 Line 2 minus line 3............................................................................................................................................  4 5 Tax on line 3 (line 3 multiplied by 5.58%)..................................................................   5 6 Tax on line 4 (line 4 multiplied by 7.81%)..................................................................   6 7 Nebraska corporation estimated income tax before credits (line 5 plus line 6).................................................  7 8 Estimated credits...............................................................................................................................................  8 9 Nebraska corporation estimated income tax (line 7 minus line 8).....................................................................  9 9- D 25 ra f -2 t 01 9 0 Computation of Installments. 1 If the original payment is due to be filed on: • 15th day of the fourth month – Enter 1/4 of the amount from line 9 here and on line 2 of the payment vouchers. • 15th day of the sixth month – Enter 1/3 of the amount from line 9 here and on line 2 of the remaining payment vouchers. • 15th day of the ninth month – Enter 1/2 the amount from line 9 here and on line 2 of the remaining payment vouchers. • 15th day of the twelfth month – Enter the amount from line 9 here and on line 2 of the appropriate payment voucher. 10 Amended Computation Schedule • Use if the corporation’s estimated income tax changes during the year. 1 Amended estimated income tax (enter here and on line 1 of the payment voucher)....................................   1 2 Amount of the 2019 overpayment previously applied as a credit to 2020 estimated income tax installments...  2 3 Total amount previously paid for 2020 estimated income tax installments....................................................   3 4 Line 2 plus line 3...........................................................................................................................................   4 5 Unpaid balance (line 1 minus line 4).............................................................................................................   5 6 Amount to be paid (line 5 divided by number of remaining payments). Enter here and on line 2 of the payment voucher.........................................................................................   6 Record of Estimated Income Tax Payments Payment Number Installment Date 1 4th Month 2 6th Month 3 9th Month 4 12th Month (A) Date Filed (B) Amount Paid (Line 4 of Payment Voucher) (C) (D) 2019 Overpayment Total Amount Paid (Line 3 of and Credited Payment Voucher) [Col. (B) plus Col. (C)] Claim this amount on your 2020 Nebraska Corporation Income Tax Return, Form 1120N, or 2020 Nebraska S Corporation Income Tax Return, Form 1120-SN. Note: TOTAL If a corporate taxpayer is not required to make an estimated income tax payment on the first installment date, it may still be required to make payments at a later date. See instruction entitled, “Changes in Estimated Income Tax.” RETAIN A COPY FOR YOUR RECORDS — DO NOT FILE. Nebraska Corporation Estimated Income Tax Payment Voucher FORM 1120N-ES 2020 1 Estimated income tax for the 2020 tax year (line 9 of estimated income tax worksheet)...................................................................  1 2 Amount of this installment (line 10 of estimated income tax worksheet).....................................................................................  2 3 Amount of overpayment from last year (all or part) applied to this installment...............................................................  3 4 Amount of this payment (line 2 minus line 3). Enter here and in your Record of Estimated Income Tax Payments.......................  4 Name Doing Business As (dba) Legal Name Street or Other Mailing Address State Zip Code Nebraska ID Number 1 5.58% Federal ID Number Taxable Income in Excess of $100,000 7.81% Taxable Year Ending This installment is due on or before the 15th day of the 4th month of the taxable year. 9- D 25 ra f -2 t 01 9 City Nebraska Corporation Income Tax Rates for 2020 First $100,000 of Taxable Income Do not mail if you are paying electronically. If you are paying by check or money order, mail this voucher and payment to: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818. 8-013-2019 Nebraska Corporation Estimated Income Tax Payment Voucher FORM 1120N-ES 2020 1 Estimated income tax (or amended estimated income tax). Complete if this is an original or amended computation................  1 2 Amount of this installment (line 10 of estimated income tax worksheet or line 6 of Amended Computation Schedule)..............  2 3 Amount of overpayment from last year applied to this installment (and not applied to the previous installment)...............  3 4 Amount of this payment (line 2 minus line 3). Enter here and in your Record of Estimated Income Tax Payments.......................  4 Name Doing Business As (dba) Legal Name Street or Other Mailing Address City State Zip Code Nebraska Corporation Income Tax Rates for 2020 First $100,000 of Taxable Income Nebraska ID Number 2 5.58% Federal ID Number Taxable Income in Excess of $100,000 7.81% Taxable Year Ending This installment is due on or before the 15th day of the 6th month of the taxable year. Do not mail if you are paying electronically. If you are paying by check or money order, mail this voucher and payment to: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818. 8-013-2019 Nebraska Corporation Estimated Income Tax Payment Voucher FORM 1120N-ES 2020 1 Estimated income tax (or amended estimated income tax). Complete if this is an original or amended computation................  1 2 Amount of this installment (line 10 of estimated income tax worksheet or line 6 of Amended Computation Schedule)..............  2 3 Amount of overpayment from last year applied to this installment (and not applied to the previous installment)...............  3 4 Amount of this payment (line 2 minus line 3). Enter here and in your Record of Estimated Income Tax Payments.......................  4 Name Doing Business As (dba) Legal Name Street or Other Mailing Address State Zip Code Nebraska ID Number 3 5.58% Federal ID Number Taxable Income in Excess of $100,000 7.81% Taxable Year Ending This installment is due on or before the 15th day of the 9th month of the taxable year. 9- D 25 ra f -2 t 01 9 City Nebraska Corporation Income Tax Rates for 2020 First $100,000 of Taxable Income Do not mail if you are paying electronically. If you are paying by check or money order, mail this voucher and payment to: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818. 8-013-2019 Nebraska Corporation Estimated Income Tax Payment Voucher FORM 1120N-ES 2020 1 Estimated income tax (or amended estimated income tax). Complete if this is an original or amended computation................  1 2 Amount of this installment (line 10 of estimated income tax worksheet or line 6 of Amended Computation Schedule)..............  2 3 Amount of overpayment from last year applied to this installment (and not applied to the previous installment)...............  3 4 Amount of this payment (line 2 minus line 3). Enter here and in your Record of Estimated Income Tax Payments.......................  4 Name Doing Business As (dba) Legal Name Street or Other Mailing Address City State Zip Code Nebraska Corporation Income Tax Rates for 2020 First $100,000 of Taxable Income Nebraska ID Number 4 5.58% Federal ID Number Taxable Income in Excess of $100,000 7.81% Taxable Year Ending This installment is due on or before the 15th day of the 12th month of the taxable year. Do not mail if you are paying electronically. If you are paying by check or money order, mail this voucher and payment to: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818. 8-013-2019
Extracted from PDF file 2019-nebraska-form-1120n-es.pdf, last modified September 2019

More about the Nebraska Form 1120N-ES Corporate Income Tax Voucher

We last updated the Nebraska Corporation Estimated Income Tax Payment Voucher in April 2020, and the latest form we have available is for tax year 2019. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Nebraska Department of Revenue. You can print other Nebraska tax forms here.


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Other Nebraska Corporate Income Tax Forms:

TaxFormFinder has an additional 34 Nebraska income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form 1120N Booklet Corporation Income Tax Booklet - Forms and Instructions
Form 1120N-ES Nebraska Corporation Estimated Income Tax Payment Voucher
Form 1120N-Schedule-III Subsidiary or Affiliated Corporations and, Schedule IV - Converting Net Income to Combined Net Income
Form 1041N Nebraska Fiduciary Income Tax Return, with Schedules I, II, and III
Form 1041N -Wkst Electing Small Business Trust Tax Calculation Worksheet

Download all NE tax forms 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 1120N-ES from the Department of Revenue in April 2020.

Show Sources >

Form 1120N-ES is a Nebraska Corporate Income Tax form. Payment vouchers are provided to accompany checks mailed to pay off tax liabilities, and are used by the revenue department to record the purpose of the check and the SSN/EIN of the taxpayer who sent it. Many states recommend that taxpayers also write their social security number and the purpose of the payment on the check itself, in case the accompanying payment voucher is misplaced or destroyed.

About the Corporate Income Tax

The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.

Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).

Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.

Historical Past-Year Versions of Nebraska Form 1120N-ES

We have a total of nine past-year versions of Form 1120N-ES 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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