1065N-ES: 2025 Partnership Estimated Payment Vouchers (2024)
Nebraska · Nebraska DOR · Used for tax years 2024
Form 1065N-ES provides vouchers for Nebraska partnership estimated income tax payments for 2025. The booklet includes a worksheet to calculate estimated tax and installments, a payment record, and a schedule for updating estimated tax amounts.
Who files this form
A partnership that elected to be subject to Nebraska income tax must make estimated payments if its expected Nebraska income tax liability exceeds allowable credits by $400 or more.
Partnerships that did not make this election may pay voluntarily. Those payments are treated as income tax withholding on behalf of the partners.
Distributors and operators of cash devices must also make quarterly income tax payments. Those organized as partnerships may use Form 1065N-ES.
When it's due
The supplied booklet and vouchers are labeled 2025, not 2024.
For the 2025 tax year, estimated installments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. You may pay the full estimated tax with the first installment or pay equal installments on each due date.
For cash device distributors and operators, the instructions list quarterly deadlines of January 1, April 1, June 1, and October 1 of each year. This requirement took effect July 19, 2024.
What you'll need
Have these items ready:
- The 2025 Nebraska Partnership Estimated Income Tax Worksheet, with estimated federal taxable income, Nebraska taxable income, and credits.
- The partnership's legal name, any doing-business-as name, mailing address, Nebraska ID number, federal ID number, and taxable year ending.
- The 2024 Nebraska Partnership Return of Income, Form 1065N, if applying an overpayment that you elected to credit to 2025 estimated tax.
- Records of earlier 2025 payments and credits if changing your estimated tax.
- Bank account and payment information for electronic payment, or a check or money order and the appropriate voucher for payment by mail.
Keep the worksheet for your records. Do not file it.
How to file
Complete the worksheet and the appropriate payment voucher. Select the entity type and payment type shown on the voucher. Subtract any eligible prior-year overpayment applied to the installment from the installment amount to find the payment due.
Electronic payment options
- Electronic Funds Withdrawal: Provide payment information within your electronically filed return and select a withdrawal date.
- Nebraska e-pay: Visit revenue.nebraska.gov to enter payment and bank information and schedule a debit up to a year ahead.
- ACH Credit: You or your bank create an electronic file in the appropriate ACH format for submission to the Federal Reserve.
- Nebraska Tele-pay: Call 800-232-0057 to enter payment and bank information and schedule a debit up to a year ahead.
A partnership with a Department of Revenue electronic payment mandate must pay electronically. Do not mail a voucher if paying electronically.
Payment by mail
If paying by check or money order, make it payable to the Nebraska Department of Revenue. Mail the payment and voucher to:
Nebraska Department of Revenue
PO Box 94818
Lincoln, NE 68509-4818
Common mistakes
- Mailing a voucher after paying electronically. The vouchers say not to mail them when paying electronically.
- Filing the worksheet. Retain it for your records instead.
- Using the same overpayment credit twice. Later vouchers specify that the credit must not have been applied to a previous installment.
- Assuming no later payments are needed because the first installment was not required. The booklet warns that payments may become necessary later.
- Leaving a missed or underpaid installment uncorrected. Make an immediate catchup payment with your next installment payment.
- Overlooking underpayment reporting. A partnership with an underpayment must file Form 2220N with Form 1065N. A penalty may apply unless it qualifies for a penalty-avoidance method listed on Form 2220N.
Questions people ask
What tax rate does the 2025 worksheet use?
It uses 5.20% of Nebraska taxable income before subtracting estimated credits.
Can a 2024 overpayment cover a 2025 installment?
Yes, if the partnership had an overpayment on its 2024 Form 1065N and elected to apply it to 2025 estimated tax. All or part may be applied to an installment.
What if the partnership's estimated tax changes?
A substantial change may require an amended estimate. Use the Amended Computation Schedule and enter the amended amounts on the next payment voucher.
Can I cancel a scheduled electronic payment?
For an Electronic Funds Withdrawal payment, call 800-742-7474 or 402-471-5729 before 4:00 p.m. Central Time two business days before the scheduled payment date. For Nebraska e-pay, log in and select “cancel payment.”