1040N-ES: 2025 Individual Estimated Income Tax Payment Voucher (2024)
Nebraska · Nebraska DOR · Used for tax years 2024
Nebraska Form 1040N-ES provides payment vouchers for 2025 individual estimated income tax. Use a voucher to submit a payment by check or money order; vouchers are not required for electronic payments.
Who files this form
Nebraska residents and nonresidents must make estimated income tax payments if their expected Nebraska income tax, after Nebraska personal exemption credits, exceeds withholding and other credits by $500 or more.
Employees may ask their employer to withhold additional Nebraska income tax instead of making the four estimated payments.
Distributors and operators of cash devices also must make quarterly income tax payments. Individuals operating as sole proprietorships or disregarded entities may use Form 1040N-ES for these payments.
File a paper voucher only when paying by check or money order. Electronic payments do not require a voucher.
When it's due
Although the booklet was revised in 2024, its vouchers and payment deadlines are for 2025 estimated income tax.
Regular 2025 estimated payments:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
You may pay in full with the first payment or in equal installments. If a due date falls on a Saturday, Sunday, or legal holiday, payment is due the next business day.
Farmers, ranchers, and fishers: If at least two-thirds of your gross income for 2024 or 2025 comes from farming, ranching, or fishing, you may pay all your 2025 estimated tax by January 15, 2026. You do not need to make 2025 estimated payments if you file your 2025 Form 1040N and pay the total tax due by March 1, 2026.
Cash device distributors and operators: The 2025 vouchers print these quarterly payment dates: April 1, 2025; June 1, 2025; October 1, 2025; and January 1, 2026.
Fiscal-year taxpayers: Payments are due by the 15th day of the fourth, sixth, and ninth months of the fiscal year, and the first month of the following fiscal year. The next-business-day rule also applies.
What you'll need
Have these records and details available to calculate and make your payment:
- Your estimated 2025 income, deductions, Nebraska adjustments, credits, and withholding for the Estimated Income Tax Worksheet.
- Your 2024 tax return information, including tax, federal adjusted gross income, and any overpayment elected for use toward 2025 estimated tax.
- Records of 2025 estimated payments already made and credits already applied.
- For a paper voucher, your name, mailing address, Social Security number, and your spouse’s name and Social Security number if applicable.
- For electronic bank payments, your payment and bank account information.
Keep a copy of the worksheet for your records. Do not file the Amended Computation Schedule.
How to file
Complete the Estimated Income Tax Worksheet to calculate your 2025 estimated tax. Subtract any applicable carryover from your 2024 Form 1040N before paying, and update your Record of Estimated Tax Payments.
Pay electronically:
- Use Nebraska e-pay through revenue.nebraska.gov. Enter your payment and bank details and choose a payment date up to a year in advance.
- Use electronic funds withdrawal by providing payment information within your electronically filed return.
- Pay by credit card at acipayonline.com or by calling 800-272-9829. A convenience fee applies. Phone payments require Nebraska Jurisdiction Code 3700. Keep your confirmation number.
Do not send a voucher when paying electronically.
Pay by mail: Complete the appropriate voucher and include a check or money order payable to “Nebraska Department of Revenue.” Enter both spouses’ names and Social Security numbers in the same order used on a joint return. Indicate the payment type and enter the payment amount on line 1.
Mail the voucher and payment to:
Nebraska Department of Revenue
PO Box 98911
Lincoln, NE 68509-8911
Common mistakes
- Paying too little or paying late. Both can lead to an underpayment penalty. Paying the required annual amount does not remove the need for timely installments.
- Missing Social Security numbers. The vouchers require your SSN and your spouse’s SSN, if applicable.
- Assuming the entire 2024 overpayment is available. DOR applies overpayments first to existing balances from other tax years. Contact DOR if you are unsure of your carryover amount.
- Leaving a scheduled payment unchanged after increasing your estimate. Cancel and reschedule an electronic payment if its amount needs to increase.
- Assuming no later payments are needed because none was due initially. An increase in income may require payments at a later due date.
- Using the estimated tax rate schedule for a tax return. The booklet says to use it only for computing 2025 estimated income tax, not amounts on tax returns.
Questions people ask
Can I apply my 2024 refund to 2025 estimated tax?
Yes. If you elected to apply your 2024 Form 1040N overpayment to 2025 estimated tax, you may apply it in full or in part to any installment. Existing tax balances may reduce the available amount.
Can spouses make joint estimated payments?
Yes, unless they are separated under a divorce or separate maintenance decree, or have different taxable years. If they make joint payments but do not file a joint return, they may divide the estimated tax paid between them.
What if my income increases during 2025?
You may need to begin making estimated payments or increase your next payment. Use the Amended Computation Schedule to recalculate. For a paper payment, enter the amended payment amount on line 1 of the next voucher. Do not file a voucher to report a change when paying electronically.
Will paying the required estimated amount cover my final tax bill?
Not necessarily. The worksheet cautions that you may still owe tax when you file your return, even if you pay the required annual amount.
What if I underpay my estimated tax?
The booklet says individuals who underpay must file Form 2210N with Form 1040N. A penalty may apply unless you qualify for an exception listed on Form 2210N.