1040N: Nebraska Individual Income Tax Return (2025)
Nebraska · Nebraska DOR · Used for tax years 2025
Form 1040N is Nebraska’s individual income tax return for 2025. It reports income, deductions, tax credits, payments, and any use tax due to calculate the amount owed or refund. It can also be used to amend a previously filed return.
When it's due
For the 2025 tax year, the form says your refund will generally be issued by July 15 if your paper return is filed by April 15. This is a refund-processing statement, not an explicit filing-deadline statement.
The form says to allow three months for an amended return.
What you'll need
- Federal return and schedules: A copy must be attached to your Nebraska return.
- Personal information: Have your Social Security number, your spouse’s information if applicable, and the names and Social Security numbers of dependents you list.
- Withholding and pass-through credits: Attach applicable 2025 Forms W-2, W-2G, 1099-R, 1099-MISC, 1099-NEC, and Nebraska Schedules K-1N supporting the amounts claimed.
- Nebraska schedules: Attach Schedule I for adjustments to federal adjusted gross income. Partial-year residents and nonresidents must attach Schedule III. For the credit for tax paid to another state, attach Nebraska Schedule II and a copy of that state’s return.
- Credit documents: Attach the forms required for the credits you claim. Examples include Federal Schedule R, Form CDN, Form 3800N, Form NFC, Form 1040N-EB, and Form PTC. The child/dependent care credit lines call for Federal Form 2441 or Form 2441N, depending on the credit claimed. The stillborn child credit requires a Birth Resulting in Stillbirth Certificate. Several other credits require a certificate number.
- Amended-return documents: Depending on the reason for amending, attach IRS changes, Federal Form 1045 or 1040X with supporting schedules, and a completed Nebraska NOL Worksheet for the listed loss carrybacks.
- Estimated-tax penalty: Attach Form 2210N and check the box if you calculated a penalty of zero or greater on that form, or used the annualized income method.
How to file
E-file: NebFile offers free e-filing of an original state return 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
Type or print the return, attach a copy of your federal return and schedules, and sign it. Both spouses must sign a joint return. Keep a copy for your records.
Common mistakes
- 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 to the tax calculation and attach it to the return.
- Paying the wrong line: Do not pay the amount on line 17. The form directs you to pay the amount on line 59.
- Leaving use tax blank: If no use tax is due, enter zero on line 58.
- Missing signatures or attachments: Both spouses must sign a joint return, and a copy of the federal return and schedules must be attached.
Questions people ask
Which deduction amount goes on line 10?
Enter the larger of your Nebraska standard deduction on line 6 or Nebraska itemized deductions on line 9.
Can I apply an overpayment to next year’s estimated tax?
Yes. On an original 2025 return, line 61 lets you apply part or all of the overpayment on line 60 to your 2026 estimated tax.
What bank information does the refund section ask for?
It asks for a routing number, account number, and account type: checking or savings. Check the box on line 64d if the refund will go to a bank account outside the United States.
What if my only amendment is a property tax credit change?
The form says to use Form PTCX if that is the only change. For a property tax credit change on an amended return, it also says to include previously claimed parcels on Form PTC.