1065N-ES: Partnership Estimated Income Tax Payment Vouchers (2025)
Nebraska · Nebraska DOR · Used for tax years 2025
Nebraska Form 1065N-ES provides vouchers for partnership estimated income tax payments and a worksheet for calculating installments. The supplied booklet is labeled 2026, rather than 2025.
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 that 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 for these payments.
When it's due
Tax year note: Although the request identifies this as a 2025 form, the supplied booklet and vouchers are labeled 2026. The supplied text does not establish payment deadlines for tax year 2025.
For tax year 2026, estimated income tax installments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the taxable year. You may pay the full estimate with the first installment or pay equal installments on each due date.
The 2026 booklet separately lists cash-device quarterly income tax payments as due January 1, April 1, June 1, and October 1 of each year.
What you'll need
Have the following information ready:
- The partnership's legal name, any doing-business-as name, mailing address, Nebraska ID number, federal ID number, and taxable year ending date.
- Estimated federal taxable income, Nebraska taxable income, and allowable credits for the worksheet.
- Any prior-year overpayment elected to be applied to the current estimate, including amounts already used for earlier installments.
- Earlier estimated payments, if completing the Amended Computation Schedule.
- Bank account and payment information for electronic payments, or a check or money order with the payment voucher for mailed payments.
Keep a copy of the estimated income tax worksheet for your records. Do not file it.
How to file
Complete the estimated income tax worksheet and the appropriate payment voucher. Select the entity type and check all applicable payment-type boxes. Subtract the prior-year overpayment applied to this installment from the installment amount to determine the payment.
Electronic payment options
- Electronic Funds Withdrawal: Enter payment information within an electronically filed return and choose the withdrawal date.
- Nebraska e-pay: Visit revenue.nebraska.gov. Enter payment and bank information and schedule a debit up to a year in advance.
- ACH Credit: You or your bank create an electronic file in the appropriate ACH format to credit the state's bank account.
- Nebraska Tele-pay: Call 800-232-0057, enter payment and bank information, and schedule a debit up to a year in advance.
A partnership with a DOR electronic payment mandate must make all estimated payments electronically. Do not mail the voucher if paying electronically.
Payment by mail
If not paying electronically, make the check or money order payable to the Nebraska Department of Revenue. Mail it with the voucher to:
Nebraska Department of Revenue
PO Box 94818
Lincoln, NE 68509-4818
Common mistakes
- Mailing a voucher after paying electronically. The vouchers specifically say not to mail them when paying electronically.
- Filing the worksheet. Retain it for your records instead.
- Using the same overpayment twice. An amount applied to a later installment must not have been applied to an earlier installment.
- Missing payment-type boxes. If combining estimated income tax and cash-device quarterly payments, check all applicable boxes.
- Assuming no payments will be needed later. Even if no payment is required on the first installment date, later payments may be required if estimated tax changes.
- Leaving an earlier shortfall uncorrected. The booklet directs you to make an immediate catchup payment with your next installment if you missed a payment or underpaid because of a mistake.
- Including excluded credit benefits. The worksheet says not to include benefits listed on the Foreign Adversarial Company Notice if you are a foreign adversarial company or received the benefit from one.
Questions people ask
Can a partnership make voluntary estimated payments?
Yes. A partnership that did not elect to be subject to Nebraska income tax may make voluntary estimated payments. These are treated as withholding on behalf of its partners.
Can a prior-year overpayment cover an installment?
Yes. The supplied 2026 booklet allows all or part of an overpayment from the 2025 Form 1065N to cover an installment if the partnership elected to apply that overpayment to 2026 estimated income tax.
What if the partnership's estimated tax changes?
Use the Amended Computation Schedule to calculate the amended estimate and use the amended amounts on the next payment voucher. A substantial increase in income or another substantial tax change may require an amended estimate.
What happens if the partnership underpays?
An underpayment penalty is due unless the partnership qualifies for a penalty-avoidance method listed on Form 2220N. Each partnership with an underpayment must file Form 2220N with its Nebraska Partnership Return of Income, Form 1065N.