Nebraska Nebraska Extension of Statute of Limitations Agreement
Extracted from PDF file 2023-nebraska-form-872n.pdf, last modified June 2021
Nebraska Extension of Statute of Limitations AgreementNebraska Extension of Statute of Limitations Agreement RESET FORM 872N • See limitation periods in the table below. Name Your Social Security Number Street or Other Mailing Address Nebraska ID Number City State Effective Date Zip Code PRINT Spouse’s Social Security Number Federal ID Number Date Agreement Extended to Tax Categories Sales Tax Corporate Income Tax Income Tax Withholding Other_______________________ Use Tax Individual Income Tax Waste Reduction and Recycling Fee Other_______________________ Litter Fee Lodging Tax Pass through Income of a Partnership, S Corporation, or Fiduciary The Nebraska Department of Revenue and the taxpayer agree that a notice of deficiency (or filing a claim for overpayment) for the amount of Nebraska and local tax (determined under existing or applicable prior law) in the tax categories listed above, may be mailed at any time on or before the “Date Agreement Extended to.” A notice of deficiency may include any tax period that could have been included had a notice of deficiency been issued on the effective date of this agreement. sign here Authorized Signature Title Date Print Name Email Address Spouse’s Signature (If Married, Filing Jointly Return) Date Print Name For Nebraska Department of Revenue Use Only sign here Department of Revenue Authorized Signature Title Date Statute of Limitation Periods for Assessment of Tax Return Filing Status Statute of Limitation Periods for Various Tax Categories Sales Tax, Use Tax, Lodging Tax, and Income Tax Income Tax Withholding Litter Fee Timely Filed Three years from the last day of the calendar month following the period of the deficiency Three years from the due date of the return Three years from April 15 of the next calendar year Filed Late Three years from the date the return was filed Three years from the date the return was filed Three years from the date the return was filed, or the above “Timely Filed” period, whichever is later No Return Filed Six years from the last day of the calendar month following the period of the deficiency No limitation period No limitation period Underreported in Excess of 25% Six years from the last day of the calendar month following the period of the deficiency* Six years from the date the return was filed** Not Applicable The above chart summarizes the most common statutes of limitations affecting taxpayers. However, other statute of limitation periods may apply. For additional information see Neb. Rev. Stat. §§ 77-2708, 77-2709 (sales, use, lodging, and litter fee), 77-2786, 77-2787, and 77-2793 (income tax). ** This statute of limitations applies where an amount is omitted from a return that is in excess of 25% of the amount of tax stated in the return. Neb. Rev. Stat. § 77-2709. ** This statute of limitations applies where an amount is omitted from Nebraska taxable income that is in excess of 25% of the amount of taxable income stated in the return or a corporate return omits a properly includable member of the unitary group. Neb. Rev. Stat. § 77-2786. Mail this agreement to: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818 Please retain a copy of this agreement for your records. 8-209-1972 Rev. 6-2021 Supersedes 8-209-1972 Rev. 3-2021 Instructions When and Where to File. A Nebraska Extension of Statute of Limitations Agreement, Form 872N (agreement), is completed when the taxpayer and the Nebraska Department of Revenue (DOR) agree to extend the period of limitation for mailing a notice of deficiency of Nebraska tax, or filing a claim for overpayment of tax. An agreement signed on behalf of a flow-through entity will also extend the time allowed for a deficiency determination against the partners, shareholders, or members of the entity with respect to the entity income received by the partner, shareholder, or member. The Nebraska Extension of Statute of Limitations Agreement for Motor Fuels Programs, Form 872‑MF, is used for all motor fuels tax programs. Name and Address. An individual must enter his or her name, as entered on the tax return covered by this agreement, and current address. The spouse’s name must also be entered if this agreement is for Nebraska individual income tax and a married, filing jointly return was filed for any of the taxable periods being extended. A business entity must enter the name and business address of the entity. If this agreement applies to multiple entities, an attachment must be submitted with this agreement listing the name, Nebraska ID Number and Federal ID Number for each entity. Effective Date. The agreement becomes effective on the later of the following dates: 1. The date entered in the Effective Date box; or 2. The date both DOR and the taxpayer have signed the agreement and attachment for additional business entities. This agreement extends the statute of limitation period for mailing a notice of deficiency or for filing a claim for overpayment of tax, for all taxable periods for which a notice could have been mailed on the date this agreement becomes effective for the tax category boxes checked above. The agreement does not affect the due date for filing a return. Date Agreement Extended To. Enter the date to which the statute of limitations is being extended. Signature. This agreement must be signed by the taxpayer, owner, partner, member, or corporate officer. The spouse must also sign if this agreement is for Nebraska individual income tax and a married, filing jointly return was filed for any of the taxable periods being extended. If the taxpayer authorizes another person to sign this agreement, there must be a power of attorney on file with DOR. Email. By entering an email address, the taxpayer acknowledges that DOR may contact the taxpayer by email. The taxpayer accepts any risk to confidentiality associated with this method of communication. DOR will send all confidential information by secure email or the State of Nebraska file share system. If you do not wish to be contacted by email, write “Opt Out” on the line labeled “email address.” Statute of Limitation Periods. See the table above for a summary of the various statute of limitation periods. An agreement between the taxpayer and the IRS, providing for the extension of the period for assessment of federal income tax also extends the period for mailing a notice of deficiency of Nebraska income tax. Copies of these agreements must be filed with DOR within 30 days after the date the IRS approves the extension. Appeal Rights. The Form 872N does not relinquish any appeal rights to which the taxpayer would otherwise be entitled.
More about the Nebraska Form 872N Other Extension TY 2023
We last updated the Nebraska Extension of Statute of Limitations Agreement in February 2024, so this is the latest version of Form 872N, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 872N directly from TaxFormFinder. You can print other Nebraska tax forms here.
Other Nebraska Other Forms:
|Nebraska Change Request
|Request for Abatement of Penalty
|Nebraska Tax Return Copy Request
|Power of Attorney
|Tax Clearance Application
Nebraska usually releases forms for the current tax year between January and April. We last updated Nebraska Form 872N from the Department of Revenue in February 2024.
Form 872N is a Nebraska Other form. The IRS and most states will grant an automatic 6-month extension of time to file income tax and other types of tax returns, which can be obtained by filing the proper extension request form. Obtaining an extension will prevent you from being subject to often very large failure-to-file penalties. However, in most cases this extension does not exempt you from the requirement to pay any tax owed in full by the return's original filing date.
Historical Past-Year Versions of Nebraska Form 872N
We have a total of thirteen past-year versions of Form 872N in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Nebraska Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.