1040XN: Amended Nebraska Individual Income Tax Return (2024)

Nebraska · Nebraska DOR · Used for tax years 2024

Form 1040XN is the 2024 Amended Nebraska Individual Income Tax Return. It reports corrected income, deductions, exemptions, credits, and payments to calculate a revised balance due or refund, and includes space to explain the changes.

Who files this form

Use this Form 1040XN only to amend tax year 2024, and only after filing an original Nebraska income tax return.

File it when:

  • Your 2024 federal income tax return or another state's 2024 income tax return is amended or corrected.
  • Information on your previously filed 2024 Nebraska income tax return is incorrect.

Exceptions: Do not use Form 1040XN to change use tax. If you filed an original 2024 Form 1040N and your only change is to claim or modify the community college property tax credit, use Form PTCX instead.

What you'll need

Have your original Nebraska return available for the amounts and information needed to complete the amended return.

Attach the documents that apply to your changes:

  • Federal return: A copy of your federal return as filed with the IRS and supporting schedules. The text also calls for Federal Form 1040X and pages 1 and 2 of Form 1040, or pages 1, 2, and 3 of Form 1040-SR.
  • Explanation of changes: Explain each change to lines 5 through 48, identify the line number, and attach supporting federal forms. Use additional sheets if needed.
  • Federal refund claim: Proof of federal acceptance before submitting the Nebraska amended return if the amended federal return will result in a credit or refund.
  • Audit changes: A dated copy of the IRS or Nebraska Department of Revenue audit determination.
  • Credit or withholding changes: Applicable schedules and supporting documents, including additional or corrected W-2 or other withholding forms. Attach completed Schedules K-1N for withholding or pass-through entity tax credits claimed from those schedules.
  • Tax paid to another state: Nebraska Schedule II and a complete, dated copy of the other state's return.
  • Increased estimated payments: Copies of all payments, such as cancelled checks, money orders, or electronic payment confirmations, if you claim more estimated payments than on the original return.
  • Nebraska net operating loss carryback: Federal Form 1045 or 1040X with all supporting schedules, plus the completed Nebraska Net Operating Loss Worksheet, Form NOL.

How to file

  1. Complete pages 1, 2, and 3 of Form 1040XN using the correct amounts. Include applicable schedules, supporting documents, and your explanation of changes.
  2. Sign the return. Both spouses must sign a joint return. A paid preparer must also sign and enter a PTIN.
  3. Mail the return and any payment to:

Nebraska Department of Revenue

PO Box 98911

Lincoln, NE 68509-8911

If your original return was e-filed: Amend it by filing a paper Form 1040XN.

If you owe a balance: Pay in full with the return. Make a check or money order payable to the “Nebraska Department of Revenue.” For electronic payment options or to request a payment plan, visit revenue.nebraska.gov and follow the instructions under Online Services for Individuals. Check the box on line 59 if paying electronically.

Common mistakes

  • Leaving line 5 blank: Federal adjusted gross income must be entered.
  • Itemizing only on the Nebraska return: You may itemize Nebraska deductions only if you itemized on your federal return. Skip lines 7 through 9 if you used the federal standard deduction.
  • Using the wrong amounts on Schedule II: Line 2 asks for adjusted gross income from another state, not that state's taxable income. Line 5 asks for tax due and paid, not withholding.
  • Including interest or penalties as tax payments: Do not include them on line 49. Do not include refund interest on line 51.
  • Sending a federal-refund-related amendment too soon: Wait until you can attach proof of federal acceptance.
  • Using deposit-slip or debit-card details for direct deposit: Use the routing and account numbers from your checks, including leading zeroes in the account number.

Questions people ask

How long should I allow for my refund?

Allow three months. Amounts less than $2 will not be refunded, and none of the refund will be applied to estimated tax.

Can I receive my refund by direct deposit?

Yes. Enter your routing number, checking or savings account type, and account number on line 61. Refunds going to an account outside the United States, including those fully transferred abroad afterward, cannot be processed as direct deposits and will be mailed instead. Check line 61d when this applies.

Can I change use tax on Form 1040XN?

No. Enter the same use tax amount reported on your original Form 1040N. Use Form 3 to report previously unreported use tax, increase it, or decrease an unpaid amount. Write “Amended” across Form 3 for an increase or decrease. Use Form 7 to request a decrease of use tax already reported and paid.

Where can I get help?

Call Nebraska Taxpayer Assistance at 800-742-7474 in Nebraska or Iowa, or 402-471-5729. Additional information is available at revenue.nebraska.gov.

Official sources

All versions of 1040XN