1040N: Nebraska Individual Income Tax Return (2024)
Nebraska · Nebraska DOR · Used for tax years 2024
Form 1040N is Nebraska’s individual income tax return for 2024. It reports income, deductions, Nebraska tax, credits, withholding, and payments to calculate the amount you owe or your refund.
When it's due
For the 2024 return, the form says your refund will generally be issued by July 15 if you file your paper return by April 15.
The supplied text does not state a filing due date.
What you'll need
Attach a copy of your federal return and schedules to Form 1040N.
Other attachments depend on your situation:
- Partial-year residents and nonresidents: Attach Nebraska Schedule III.
- Adjustments to federal adjusted gross income: Attach Nebraska Schedule I.
- Nebraska withholding: Attach the applicable 2024 Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, and Nebraska Schedules K-1N.
- Pass-Through Entity Tax credit: Attach the 2024 Schedules K-1N supporting the credit.
- Credit for tax paid to another state: Attach Nebraska Schedule II and a copy of the other state's return.
- Credit for the elderly or disabled: Attach a copy of Federal Schedule R.
- Child/dependent care credit: Attach Federal Form 2441 for the nonrefundable credit or Form 2441N for the refundable credit.
- Other credits: The form calls for Form CDN, Form 3800N, Form NFC, Form 1040N-EB, Form PTC, or a Birth Resulting in Stillbirth Certificate for the corresponding credits.
- Estimated tax penalty: Attach Form 2210N and check the box on line 50 if you calculated a penalty of zero or greater, or used the annualized income method.
How to file
Complete all three pages of Form 1040N. Type or print, attach your federal return and schedules, and sign the return. If filing jointly, both spouses must sign. Keep a copy for your records.
E-file: The form lists NebFile as a free state-return e-filing option for most Nebraska residents.
Mail a return requesting a refund to:
Nebraska Department of Revenue
PO Box 98912
Lincoln NE 68509-8912
Mail a return not requesting a refund to:
Nebraska Department of Revenue
PO Box 98934
Lincoln, NE 68509-8934
Pay the amount on line 53 in full. If paying electronically or by credit card, check the payment box on line 53.
Common mistakes
- Leaving pages incomplete: Complete pages 1, 2, and 3.
- Leaving federal AGI blank: Line 5 specifically says not to leave it blank.
- Claiming a personal exemption when someone can claim you: Leave line 4a blank if someone can claim you as a dependent. On a joint return, leave line 4b blank if someone can claim your spouse.
- Skipping Schedule III: Partial-year residents and nonresidents must complete it before continuing past line 14.
- Paying the wrong line: Do not pay the amount on line 17. Pay the amount on line 53.
- Leaving use tax blank when none is due: Enter zero on line 52.
- Missing attachments or signatures: Attach the federal return and schedules. Both spouses must sign a joint return.
- Not keeping a copy: Keep a copy of the return for your records.
Questions people ask
Can I use the standard deduction or itemize?
Line 10 tells you to use the larger of your Nebraska standard deduction on line 6 or Nebraska itemized deductions on line 9. Line 9 is your total itemized deductions on line 7 minus the state and local income taxes on line 8.
Which child/dependent care credit line should I use?
If federal AGI on line 5 is more than $29,000, line 23 is for the nonrefundable credit and calls for a copy of Federal Form 2441. If line 5 is $29,000 or less, line 40 is for the refundable credit and calls for a copy of Form 2441N.
Can I apply my overpayment to next year's estimated tax?
Yes. Line 55 lets you apply an amount from your overpayment on line 54 to your 2025 estimated tax.
What bank information does the form request for a refund?
The form requests your routing number, account number, and account type: checking or savings. It also asks you to check a box if the refund will go to a bank account outside the United States.