1120N-ES: Corporation Estimated Income Tax Payment Voucher (2025)
Nebraska · Nebraska DOR · Used for tax years 2025
Nebraska Form 1120N-ES is a payment voucher for corporation estimated income tax. Corporations that distribute or operate cash devices may also use it for quarterly income tax payments. The supplied booklet is labeled for 2026, not 2025.
Who files this form
Every corporation subject to taxation under the Internal Revenue Code must make estimated payments if its Nebraska income tax liability is reasonably expected to exceed allowable credits by $400 or more. This includes S corporations that elect to be subject to Nebraska income tax.
S corporations that do not make that election may pay voluntarily. Their payments are treated as income tax withholding on behalf of shareholders.
Corporate distributors and operators of cash devices also have quarterly income tax payment requirements and may use Form 1120N-ES for those payments. These payments are separate from the quarterly Net Operating Revenue tax on each device.
When it's due
Year clarification: The supplied booklet and vouchers are labeled 2026, not 2025. The text does not provide a 2025 estimated-payment schedule.
- 2026 estimated income tax: Installments are due by the 15th day of the 4th, 6th, 9th, and 12th months of the tax year. You may pay in full with the first installment or in equal installments on each due date.
- Cash-device payments: The 2026 booklet lists January 1, April 1, June 1, and October 1 of each year as the quarterly income tax payment deadlines for distributors and operators.
- Estimated-tax overpayment refund: For the 2026 tax year covered by this booklet, Form 4466N must be filed on or before the 15th day of the third month after the tax year ends, and before the corporation files its tax return.
What you'll need
Have the following information and records available:
- The corporation’s legal name, any doing-business-as name, mailing address, Nebraska ID number, federal ID number, and taxable year ending.
- Whether the corporation is a C corporation or S corporation, and the applicable payment types.
- Estimated federal taxable income, Nebraska taxable income, and credits for the 2026 estimated income tax worksheet.
- Any 2025 Form 1120N or Form 1120-SN overpayment elected to be applied to 2026 estimated income tax.
- Records of earlier payments and credits if using the Amended Computation Schedule.
- Bank account and payment information for electronic bank payments, or a check or money order if paying by mail.
Keep the completed worksheet for your records. Do not file it.
How to file
Complete the 2026 Nebraska Corporation Estimated Income Tax Worksheet, then the appropriate payment voucher. If worksheet line 5 is less than $400, estimated income tax payments are not required. Use the Amended Computation Schedule if the estimate changes during the year.
Electronic payment options include:
- Nebraska e-pay, available through revenue.nebraska.gov.
- Electronic Funds Withdrawal, using payment information provided with an electronically filed return.
- ACH credit.
- Nebraska Tele-pay at 800-232-0057.
- Credit card at acipayonline.com or 800-272-9829. A convenience fee applies. Phone payments require Nebraska Jurisdiction Code 3700.
A corporation with a Department of Revenue electronic payment mandate must make all income tax payments electronically. Do not mail the voucher if paying electronically.
To pay by mail: Include the completed voucher and a check or money order payable to the Nebraska Department of Revenue. Mail them 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.
- Reusing an overpayment credit: Do not apply an amount already used for a previous installment.
- Missing payment-type boxes: If combining estimated income tax and cash-device quarterly payments, check all applicable boxes.
- Ignoring a missed or underpaid installment: The booklet directs you to make an immediate catchup payment with your next installment.
- Assuming no first installment means no payments all year: Later payments may still be required if estimated income tax changes.
- Overlooking underpayment requirements: Underpayment can result in a penalty. A corporation with an underpayment must file Form 2220N with Form 1120N or Form 1120-SN.
Questions people ask
Can a 2025 overpayment cover a 2026 installment?
Yes. An overpayment from the 2025 Form 1120N or Form 1120-SN may be applied in full or in part to an installment if the corporation elected to apply it to 2026 estimated income tax.
What tax rate does this booklet use?
The printed 2026 rate is 4.55% on all Nebraska taxable income for corporate taxpayers and S corporations electing to be subject to tax.
What if the corporation’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 a corporation request a refund of estimated-tax overpayments?
Yes, if the overpayment is both at least 10% of expected income tax liability and at least $500. Apply using Form 4466N by the printed deadline and before filing the tax return.
Can a unitary business make combined estimated payments?
Yes. Corporate taxpayers required to file a single Nebraska Form 1120N for a unitary business may make combined estimated payments. The group uses a combined Nebraska ID number, which can be requested in writing from the Department of Revenue.