1065XN: Amended Partnership return (2025)

Nebraska · Nebraska DOR · Used for tax years 2025

Form 1065XN is the 2025 Amended Nebraska Return of Partnership Income. It reports originally reported or adjusted amounts, net changes, and corrected amounts for partnership income, Nebraska adjustments, taxes, credits, and payments to determine a balance due or refund.

Who files this form

Use Form 1065XN to amend a Nebraska partnership return for tax year 2025. The form is used to:

  • Report changes to income, deductions, or credits resulting from an IRS or another state's audit.
  • Report changes resulting from an amended return filed with the IRS or another state.
  • Correct items on a previously filed Form 1065N or Form 1065XN.
  • Elect to be subject to Nebraska income tax for 2025 within the allowed time frame.
  • Elect to pay the tax related to the amended return under the Administrative Adjustment Request (AAR) election.

When it's due

  • December 30, 2025: Deadline to file Form PTET-E for the 2018 through 2022 tax years if previously unreported PTET for those years is to be reported on a 2025 amended return.

What you'll need

Gather your original Nebraska return, any later adjustments, and the records needed to show the corrected amounts.

Include these documents when applicable:

  • Supporting schedules for changes: Explain every entry in Column B in the Explanation of Changes section and attach supporting schedules.
  • Federal return and related forms: Attach copies if making the box 8 AAR election. Schedule A also uses amounts from Schedule K of federal Form 1065-X.
  • Credit and withholding documents: Attach the premium tax credit schedule, Form 3800N, Form 1099-NEC, Form PTC, or Nebraska Schedules K-1N for the applicable amounts claimed.
  • Form 2220N: Attach a copy if recalculating the estimated income tax underpayment penalty.
  • Form 33, Power of Attorney: This must be on file with the Nebraska Department of Revenue or attached if someone other than a partner is authorized to sign.
  • Nebraska Schedule II: Attach it if you use it.

How to file

  1. Type or print the partnership's identifying information and complete the applicable election boxes.
  2. Enter the original or previously adjusted amounts in Column A, the net changes in Column B, and the corrected amounts in Column C. Explain all Column B changes and attach supporting schedules.
  3. Complete page 2 and the applicable schedules. File the amended return separately from the partnership's annual return.
  4. Have a partner sign the return. An authorized alternative signer needs Form 33 on file or attached. A paid preparer must also sign and provide the required preparer information.
  5. Mail the return and payment to:

Nebraska Department of Revenue

PO Box 94818

Lincoln, NE 68509-4818

If paying electronically, check the box on line 33. For an electronic refund, complete lines 39a through 39c and line 39d if applicable.

Common mistakes

  • Leaving changes unexplained: Every Column B entry must be explained in detail, with supporting schedules attached.
  • Filing the amendment with the annual return: The amended return must be filed separately.
  • Completing Schedule II when it should be skipped: Do not complete it if box 4 is checked, Nebraska source income is decreased, or box 8 is checked and only AAR adjustments are reported.
  • Including AAR information on amended Schedules K-1N: If both boxes 4 and 8 are checked, the amended Schedules K-1N must not include AAR information.
  • Claiming a PTET credit that is being distributed to partners: Leave line 28 blank if distributing the credit, and report it on Schedule PTET instead.
  • Overlooking earlier overpayments: Include the original return's overpayment, as later corrected or adjusted, on line 31. Refunds claimed on the original return are handled separately.
  • Using Schedule PTET when it is not allowed: A publicly traded partnership cannot use this schedule.

Questions people ask

Can the partnership receive a refund when its nonresident individual partners' Nebraska income is reduced?

The partnership will not receive a refund of the income tax withholding due with its original return because of that reduction. The individual partners may file refund claims based on their reduced Nebraska source income.

What does the box 8 AAR election do?

It lets the partnership pay all Nebraska income tax, penalties, and interest associated with the amended return without requiring partners to file amended Nebraska returns for the election year. The election applies only to that amended return, and the partnership cannot claim a refund under it.

Do partners need amended Nebraska Schedules K-1N?

For a box 4 PTET election, the partnership issues amended Schedules K-1N showing each partner's Nebraska share of the PTET credit. If box 8 is checked and the return reports only an AAR adjustment, the partnership does not prepare amended Schedules K-1N.

Can I receive a refund electronically?

Yes. Complete the routing number, account type, and account number on lines 39a through 39c. Check line 39d if the refund will go to a bank account outside the United States.

Do I have to agree to email contact?

No. Write “Opt Out” on the email address line if you do not want the Department of Revenue to contact you by email.

Official sources

All versions of 1065XN