4466N: Corporation Adjustment of Overpayment of Estimated Tax (2025)
Nebraska · Nebraska DOR · Used for tax years 2025
Nebraska Form 4466N is a corporation’s application for an adjustment of overpaid estimated income tax for 2025. It reports estimated tax liability, credits, estimated payments, and the overpayment requested for adjustment.
Who files this form
Corporations use Form 4466N to apply for an adjustment of overpaid estimated income tax for tax year 2025.
The form’s “Who May File” instructions say the overpayment must be both:
- At least 10% more than the expected tax liability calculated on line 8; and
- At least $500.
The printed eligibility statements differ. Line 10 instead says the overpayment must be at least 10% of line 9 or at least $500. The supplied text does not resolve this difference.
For a unitary group:
- If estimated taxes were paid on a combined basis, the common parent corporation must file.
- If members paid separately, each member claiming an overpayment must file separately.
When it's due
For tax year 2025, file Form 4466N by the 15th day of the third month after the end of the tax year, and before filing the corporation income tax return.
An application filed after that deadline will not be considered. An extension to file the corporation income tax return does not extend the deadline for Form 4466N.
What you'll need
Have the following information ready:
- Corporation name, mailing address, Nebraska ID number, and federal ID number.
- Tax-year beginning and ending dates.
- Estimated corporation income tax liability and estimated nonrefundable and refundable credits.
- Estimated income tax payments for 2025, including any 2024 overpayment credited to 2025 estimated tax.
- Bank routing number, account number, and account type for an electronic refund.
- The signing officer’s title and contact information.
If someone other than a corporate officer is authorized to sign, a Power of Attorney, Form 33, must be on file with the Nebraska Department of Revenue.
How to file
- Type or print the corporation’s identifying information and tax year. Answer the question about whether the application is being filed on time.
- Complete the estimated tax, credit, payment, and overpayment entries using the printed line directions. Note the differing eligibility statements described above.
- Complete lines 11a through 11c for an electronic refund. Check line 11d if the refund will go to a bank account outside the United States.
- Have a corporate officer sign and date the application. Another authorized signer must have Form 33 on file with the Department of Revenue.
- Mail the application to:
Nebraska Department of Revenue
PO Box 94818
Lincoln, NE 68509-4818
If you do not want to be contacted by email, write “Opt Out” on the email address line.
Common mistakes
- Filing late or relying on a return extension. Late applications will not be considered, and a corporation income tax return extension does not extend this application’s deadline.
- Leaving material omissions or errors. The Department of Revenue may disallow an application without further action or appeal if these cannot be corrected within the 45-day review period.
- Forgetting the prior-year credit. Line 9 includes any 2024 overpayment credited to 2025 estimated income tax.
- Entering incorrect bank details. The routing number must have nine digits. The account number can have up to 17 digits. Complete the account type and check line 11d when the refund will go to an account outside the United States.
- Requesting an excessive adjustment. If an adjustment is later found to be excessive, statutory interest is due on the excessive amount.
- Treating this application as a refund claim. The form states that Form 4466N does not constitute a claim for credit or refund.
Questions people ask
How long will the Department of Revenue take to act?
The department will act on the application within 45 days from the date it is filed.
Will the entire overpayment be refunded?
The department may apply the overpayment against an existing income tax liability of the corporation and refund the balance.
Can the refund go to a bank account outside the United States?
Check line 11d if the refund will go to an account outside the United States. These refunds cannot be processed as direct deposits and will be mailed instead.
What happens if the adjustment is later found to be excessive?
Interest at the statutory rate is due on the excessive amount, calculated from the date the adjustment was made until the original due date of the corporation’s return.
What does providing an email address mean?
It means you acknowledge that the department may contact you by email and accept the associated confidentiality risk. Confidential information will be sent by secure email or the State of Nebraska’s file share system. To decline email contact, write “Opt Out” on the email address line.