3800N: Nebraska Incentives Credit Computation (2025)
Nebraska · Nebraska DOR · Used for tax years 2025
Nebraska Form 3800N computes refundable and nonrefundable incentive tax credits for tax year 2025. It identifies the credit programs, amounts claimed, distributed credits, and projects associated with the credits. Attach it to the original or amended tax return.
Who files this form
Every taxpayer claiming any credit listed on lines 6 through 28 must complete Form 3800N for tax year 2025.
This includes individuals, corporations, partnerships, S corporations, limited liability companies (LLCs), exempt cooperatives, and fiduciaries claiming these credits. Taxpayers claiming credits distributed by another entity must also report those credits in Section E, line 29.
What you'll need
The attachments depend on which credits you claim:
- Distributed credits: Attach the appropriate Nebraska Schedule K-1N from each distributing entity.
- Employment and Investment Growth Act: Project holders must attach Form 775N and DOR’s qualification letter. These attachments are not required if you only claim credits distributed by another entity.
- Renewable Energy Tax credit: Attach Worksheet E, Form 3800N.
- Nebraska Advantage Act: Project holders must attach Form 312N and DOR’s qualification letter. These attachments are not required if you only claim distributed credits.
- Nebraska Historic Tax Credit: Attach the Nebraska Historic Tax Credit Worksheet.
- ImagiNE Nebraska Act: Applicants with signed agreements must have previously filed Form 1107N or attach a completed copy. Form 1107F and the administrative fee are handled separately from the income tax return.
- Affordable Housing Tax Credit: Project owners must include Form 8609N and the completed federal Form 8609 with their Nebraska income tax return.
- Nebraska Advantage Rural Development Act: Attach DOR’s qualification letter. Level 1 and Level 2 projects must also attach Worksheets I and II. Livestock Modernization projects must attach Worksheet LM.
- Nebraska Advantage Microenterprise credit: Attach Worksheet M and supporting documentation.
- Nebraska Advantage Research and Development Act refundable credit: Attach Worksheet RD, Form 3800N.
- Urban Redevelopment Act: Project holders must attach Form 544N.
- Cast and Crew Nebraska Act: Attach certification from the Nebraska Department of Economic Development.
Have the approved certificate numbers available for credits reported on lines 17 through 19 and 24 through 28. For distributed credits, Section E also asks for the entity’s name, address, Nebraska ID number, incentive program, year the credit was earned, amount received, and applicable project or certificate number.
How to file
Complete Form 3800N and attach it to the original or amended income or financial institution tax return for which you claim the credit.
- Enter Nebraska tax liability and other nonrefundable credits on lines 1 and 2, then calculate line 3.
- Report the applicable credits in Sections A through D.
- Total nonrefundable credits from lines 6 through 19 on line 4. This total cannot exceed line 3.
- Total refundable credits from lines 20 through 28 on line 5.
- Report the totals on the appropriate return: Form 1040N, 1065N, 1120N, 1120-SN, 1041N, or 1120NF.
- For distributed credits, complete Section E, line 29, and attach the appropriate Schedule K-1N. Use a separate line for each type of credit received and attach a separate Schedule K-1N from each entity.
The supplied text does not give a mailing address or e-file instructions.
Common mistakes
- Leaving the foreign adversarial company question unanswered. The form warns that this will result in denial or delay in processing the credits.
- Including ineligible foreign adversarial company credits. Do not include credits received from an FAC on lines 6 through 29. If the taxpayer itself is an FAC, do not complete the remainder of the form.
- Claiming too much in nonrefundable credits. Line 4 cannot exceed line 3. If line 2 is greater than line 1, enter zero on line 3. If line 3 is zero, do not complete lines 6 through 19.
- Ignoring the required credit order. The form lists the order in which nonrefundable credits should be used. Follow that list rather than assuming the numbered lines set the order.
- Skipping distributed-credit details. Complete line 29 and attach the appropriate Schedule K-1N when claiming credits received through distribution.
- Claiming an ImagiNE Nebraska credit before paying the fee. DOR will not allow the credit to offset income tax until the 0.5% administrative fee on the credit used is paid. File Form 1107F with DOR and pay the fee separately from the Nebraska income tax return.
Questions people ask
Can I attach Form 3800N to an amended return?
Yes. The form says to attach it to the original or amended return.
What does Form 3800N track?
It identifies the credit program, the amount used from each program, distributed credits, and the specific project associated with the credits. It also separates refundable and nonrefundable incentive credits.
How long must I keep my credit records?
Keep records for at least three years after filing the return claiming the credit. If you carry unused credits forward under a program that allows it, keep records supporting the original credit for at least three years after filing the last return on which you use the carryforward.
Can any of these credits reduce insurance premium tax or financial institutions franchise tax?
Yes. The text says New Markets Tax Credits, Nebraska Historic Tax Credits, Nebraska Affordable Housing Tax Credits, and Nebraska Higher Blend Tax Credits can also reduce those tax liabilities.