2210N: Individual Underpayment of Estimated Tax (2025)
Nebraska · Nebraska DOR · Used for tax years 2025
Nebraska Form 2210N calculates an individual's underpayment of estimated income tax for 2025 and any resulting penalty. It reports required payments, withholding, estimated payments, and underpayments, with a separate calculation for farmers and ranchers. Attach it to Form 1040N.
Who files this form
For tax year 2025, you must complete Form 2210N if your Nebraska income tax due, minus withholding and allowable credits, is $500 or more. The form determines whether you owe a penalty for underpaying estimated tax.
The form tells you to stop if:
- Line 6 is less than $500.
- Your withholding on line 5 is at least the required annual payment on line 8.
You do not have to pay the penalty if you are a first-time Nebraska income tax filer. Another exception applies if you had no Nebraska income tax liability for 2024, were a U.S. citizen or resident for the entire year, and your 2024 Nebraska return covered, or would have covered, a full 12 months.
Special rules apply to farmers and ranchers, including those with qualifying fishing income. See the FAQ below.
When it's due
For tax year 2025, Form 2210N lists these estimated tax installment due dates:
- April 15, 2025
- June 15, 2025
- September 15, 2025
- January 15, 2026
If you file your 2025 Nebraska return and pay the tax due by January 31, 2026, you will not owe a penalty for the installment due January 15, 2026. Follow the form's instructions for including that payment in the January 15 column on line 19.
For the special farmer and rancher exception on the 2025 form, the filing and payment deadline is March 1. The text does not specify a calendar year for that date.
Fiscal-year taxpayers must adjust the form's dates to the corresponding months of their fiscal year.
What you'll need
Have these returns and payment details available:
- Your 2025 Nebraska Form 1040N, including tax, credits, and withholding amounts.
- Your 2024 Nebraska Form 1040N and 2024 federal adjusted gross income, if using the prior-year tax calculation.
- Estimated tax payment amounts and payment dates.
- Details of any prior-year overpayment carried forward, including any DOR notice reducing that carryover.
Paper filers must also attach:
- A separate calculation schedule if using annualized income, similar to the federal Annualized Income Installment Method Schedule.
- A statement explaining why the penalty should not apply if requesting a waiver.
How to file
Attach Form 2210N to your Nebraska Individual Income Tax Return, Form 1040N, and file them together. The supplied text does not give a mailing address or step-by-step e-filing procedure.
Complete lines 1 through 8 first, following the stop instructions. Unless the farmer and rancher rules apply, complete lines 12 through 18 for one installment column before moving to the next. Calculate the penalty on lines 19 through 23 and enter the total on line 56 of Form 1040N.
Farmers and ranchers using the special calculation complete lines 24 through 33 as directed and transfer any penalty from line 33 to line 56 of Form 1040N.
Common mistakes
- Including estimated payments on line 5. That line is for Nebraska income tax withheld, not estimated payments.
- Assuming a refund means no penalty. You may owe a penalty even if your return shows a refund, because each installment is tested separately.
- Assuming a later payment fixes an earlier shortfall. Payments apply first to earlier underpayments, even if you designate them for a later period.
- Using an unconfirmed carryover amount. DOR applies a prior-year overpayment first to existing balances from other tax years. Contact DOR if you are unsure how much remains available.
- Using prior-year tax from a short tax year. If your 2024 tax year was less than 12 months, leave line 7 blank and enter line 4 on line 8.
- Expecting estimated tax vouchers in the mail. DOR does not mail these vouchers and instructions and encourages electronic estimated tax payments.
Questions people ask
What annual payment amount does the form use?
Generally, the smaller of 90% of your 2025 tax liability or 100% of your 2024 tax liability, provided the 2024 return covered a full 12 months. If you were not engaged in farming, ranching, or fishing and your 2024 federal adjusted gross income exceeded $150,000, or $75,000 if married filing separately, use 110% of the 2024 tax instead.
What if my income was uneven during the year?
The annualized income method may apply. No penalty is imposed if your payments equal or exceed 90% of your Nebraska tax liability based on annualized income earned through the month before each installment date. Check the annualizing-income box. Paper filers must attach a calculation schedule.
Can DOR waive the penalty?
DOR may consider a waiver for casualty, disaster, or other unusual circumstances where imposing the penalty would be inequitable. It may also consider a waiver if you retired after reaching age 62 or became disabled in 2024 or 2025 and the underpayment was due to reasonable cause. Paper filers must attach an explanatory statement.
What special exception applies to farmers and ranchers?
You do not owe a penalty and do not need to file Form 2210N if farming, ranching, or fishing provided at least two-thirds of your annual gross income in 2024 or 2025, and you file Form 1040N and pay the Nebraska tax due on or before March 1.
How is employer withholding assigned to installments?
One-fourth of your annual Nebraska employer withholding is treated as paid on each required installment date unless you establish the dates when withholding actually occurred.