How to E-file Nebraska Taxes & Get a Fast Tax Refund

Nebraska income tax rates vary based on taxable income. They range from 2.46% to 5.20% in 2025, with the top rate expected to fall over the next several years. This is about average in comparison with other states. Annual tax revenue exceeds $4 billion, which is less than the total tax revenue for most states.

Residents, partial-year residents and nonresidents who earned income in the state must file Nebraska taxes for the applicable tax year. Residents are defined as those who spent 183 days or more in the state.

Taxpayers who file with E-file.com receive verification after filing when their return is accepted. For those who expect refunds, there is an online tracking tool on the state's site. It is not applicable for amended returns. To check the status of an amended return, call 800-742-7474 (if calling from Nebraska or Iowa) or 402-471-5729 (if calling from elsewhere).

Deductions and Exemptions

Unlike other states, Nebraska's standard deductions aren't tied to federal deduction amounts and are listed as follows:

Single or qualifying surviving spouse: $8,350

Eligible Nebraskans could also take advantage of a refundable tax credit through the state's Child Care Credit Act. More information about this legislation can be found on the Nebraska Department of Revenue's website.

Finally, for retired Nebraska residents, Social Security and military pension payments are exempt from state taxation. However, other forms of retirement income, including IRA distributions and 401(k) withdrawals, are taxed as ordinary income.

To File A Tax Extension

The Department accepts the IRS tax extension of time to file. It is only necessary to file an extension of time if you are making a tentative tax payment or when a federal extension is not filed. A six-month extension to file (Form 1040N) may be obtained by attaching the proper Federal Extension Form to the Nebraska return on or before the due date, when it is filed.

Extensions must also be filed by April 15. Filers who file valid extensions must submit their Nebraska income tax returns by October 15. If payment is not received but an extension is filed, interest will accrue on the amount due at a rate of 8% per year. Mail the form to the Department of Revenue at:
PO Box 94818
Lincoln, NE 68509-4818

If You Made a Mistake

If an error was made in filing a return, use Form 1040XN to file an amendment. Mail the completed return (with necessary payments) to:
Nebraska Department of Revenue
PO Box 98911
Lincoln, NE 68509-8911

Setting Up Estimated Tax Payments

Estimated payments can be set up and paid online on the state's Department of Revenue site. To pay by credit card, call 800-2PAY-TAX, extension 3700 (Nebraska’s Jurisdiction Code). The phone number connects you to the automated payment line for ACI Payments Inc., an IRS-authorized third-party payment processor.

If You Do Not Pay

If Nebraska taxes due are unpaid or are only partially paid by April 15, interest accrues at a rate of 5% per year to a maximum of 25%. The state offers a short-term payment arrangement option (payment within 90 days) or a long-term payment plan for a maximum of 24 months.

Frequently Asked Questions

How do I check my refund status?
You can check your status online here. Be sure to have your Social Security number, filing status, and anticipated refund amount handy.

If I’m a full-time resident but receive income from another state, do I still need to file in Nebraska?
Yes. You would do this by completing a Nebraska Schedule I and attaching a copy of the other state’s income tax return.

Note: States & U.S. territories may make changes to their tax laws with little notice. We do our best to keep this information up-to-date, but it is provided on an "AS IS" basis. For more see our terms.