Nebraska Nebraska Extension of Statute of Limitations Agreement
Extracted from PDF file 2019-nebraska-form-872n.pdf, last modified February 2017
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 The Nebraska Department of Revenue and the taxpayer agree that a notice of deficiency (or the filing of a claim for overpayment) for the amount of Nebraska and local tax (determined under existing or 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 tax periods 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 Spouse’s Signature (If Married, Filing Jointly Return) Date For Nebraska Department of Revenue Use Only sign here Department of Revenue Authorized Signature Title Date Statute of Limitation Periods for Assessment of Tax in the Absence of an Agreement Return Filing Status Statute of Limitation Periods for Various Tax Categories Sales Tax, Use Tax, Lodging Tax, and Income Tax Withholding Income Tax* 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 filing date of the return Three years from the filing date of the return Three years from the filing date of the return, 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 *See next page under Statute of Limitation Periods for situations in which limitation periods may be longer. Instructions When and Where to File. A Nebraska Extension of Statute of Limitations Agreement, Form 872N, must be completed when the taxpayer and the Nebraska Department of Revenue (Department) agree to extend the period of limitation for the mailing of a notice of deficiency of Nebraska tax, or the filing of a claim for overpayment of tax. An extension signed on behalf of a flow-through entity will also extend the time allowed for a deficiency determination against the entity’s partners, shareholders, or members 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, must be 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. An organization must enter the organization’s name and business address. 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 the Department and the taxpayer have signed the agreement. 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. 2-2017 Supersedes 8-209-1972 Rev. 12-2015 The statute of limitation period for mailing a notice of deficiency, or for filing a claim for overpayment of tax, will be extended for all taxable periods for which a notice could have been mailed on the date this agreement becomes effective. 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 the Department. Statute of Limitation Periods. See the table above for a summary of the various limitation periods. For income tax, the limitation periods are longer if the taxpayer: 1. Omits more than 25% of Nebraska taxable income; 2. Has federal income tax increased by the IRS; 3. Has a state income tax return modified by the revenue department of another state; 4. Omits a member of a unitary group from a corporate income tax return; or 5. Fails to file an amended return. 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 the Department within 30 days from the date the IRS approves the extension. For sales tax, use tax, lodging tax, and litter fee: If a return omits a properly includable amount which exceeds 25% of the amount of tax stated in the return, the statute of limitation period is six years from the last day of the calendar month following the reporting period. Appeal Rights. Form 872N does not relinquish any appeal rights to which the taxpayer would otherwise be entitled.
More about the Nebraska Form 872N Other Extension
We last updated the Nebraska Extension of Statute of Limitations Agreement in March 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.
Other Nebraska Other Forms:
|Form Code||Form Name|
|Form 941N||Nebraska Income Tax Withholding Return|
|Form 22||Nebraska Change Request|
|Power of Attorney||Form 33|
|Form 21||Request for Abatement of Penalty|
|Form 23||Nebraska Tax Return Copy Request|
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 March 2020.
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 nine 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.