1040N-ES: 2025 Individual Estimated Income Tax Payment Voucher (2025)
Nebraska · Nebraska DOR · Used for tax years 2025
Form 1040N-ES is Nebraska’s 2025 Individual Estimated Income Tax Payment Voucher. It accompanies estimated income tax payments made by check or money order and identifies the taxpayer making the payment.
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.
If you are an employee, you may ask your employer to withhold additional state income tax instead of making the four estimated payments.
Distributors and operators of cash devices must also 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. No voucher is required for electronic payments.
When it's due
For tax year 2025, the printed estimated payment deadlines are:
- April 15, 2025.
- June 15, 2025.
- September 15, 2025.
- January 15, 2026.
You may pay the full amount with the first payment or pay 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 deadlines: April 1, 2025; June 1, 2025; October 1, 2025; and January 1, 2026.
What you'll need
Have the following information ready:
- Your 2024 tax return, including the tax shown, federal adjusted gross income, and any overpayment elected to carry forward to 2025.
- Estimates of your 2025 income, deductions, Nebraska adjustments, credits, and income tax withholding for the Estimated Income Tax Worksheet.
- Records of estimated payments already made and any 2024 overpayment applied to them.
- Your name, mailing address, and Social Security number. For a joint payment, include your spouse’s name and Social Security number.
- Bank account and payment information if paying through electronic funds withdrawal or Nebraska e-pay.
For payment by mail, include the payment voucher and a check or money order payable to the Nebraska Department of Revenue.
How to file
Complete the 2025 Estimated Income Tax Worksheet to calculate your payment. Subtract any available carryover from your 2024 Form 1040N and record the payment in your Record of Estimated Tax Payments.
Pay electronically: No paper voucher is required.
- Nebraska e-pay: Visit revenue.nebraska.gov. Enter your payment and bank account information and choose a debit date up to one year in advance. You will receive an email confirmation for each scheduled payment.
- Electronic funds withdrawal: Provide payment information within your electronically filed return and choose the withdrawal date.
- Credit card: Pay at acipayonline.com or call 800-272-9829. A convenience fee applies. Phone payments require Nebraska Jurisdiction Code 3700. Keep your confirmation number.
Pay by mail: Complete the appropriate voucher with your name, address, Social Security number, payment type, and payment amount. Include your spouse’s information if applicable, with names and Social Security numbers in the same order as on your joint return.
Make your check or money order payable to Nebraska Department of Revenue and mail it with the voucher to:
Nebraska Department of Revenue
PO Box 98911
Lincoln, NE 68509-8911
Common mistakes
- Paying too little or too late. Both can lead to underpayment penalties. Even paying the required annual amount may leave tax due when you file your return.
- Leaving out Social Security numbers. Enter yours and your spouse’s, if applicable. Match the order of names and numbers on your joint return.
- Assuming the full 2024 overpayment is available. Nebraska applies overpayments first to existing balances from another tax year. Contact the Department of Revenue if you are unsure of your carryover amount.
- Not updating a scheduled payment when your estimate increases. Cancel and reschedule the electronic payment if its amount needs to increase.
- Filing unnecessary paperwork. Do not send a voucher for an electronic payment, and do not file the Amended Computation Schedule. Retain a copy of the worksheet for your records.
- Using the estimated tax rate schedule for a tax return. The booklet’s schedule is only for calculating 2025 estimated income tax.
Questions people ask
Can I apply my 2024 overpayment to 2025 estimated tax?
Yes, if you elected on your 2024 Form 1040N to apply it to 2025 estimated tax. You may apply the available amount in full or in part to any installment. Any existing balance due from another tax year is offset first.
What if my income increases during 2025?
You may need to start making estimated payments or increase your next payment. Use the Amended Computation Schedule to recalculate. If you already scheduled an electronic payment, cancel and reschedule it with the new amount.
Can spouses make joint estimated payments?
Yes, unless they are separated under a decree of divorce or separate maintenance, 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.
Do I need to mail a voucher after paying electronically?
No. Vouchers are not required for electronic payments.
Are there exceptions to the underpayment penalty?
Yes. The booklet lists exceptions for first-time Nebraska income tax filers; taxpayers whose 2025 tax minus withholding is less than $500; and taxpayers with no 2024 income tax liability who were U.S. citizens or residents for the entire year and whose 2024 Nebraska return covered, or would have covered, a full 12 months.