872N: Extension of Statute of Limitations Agreement (2024)
Nebraska · Nebraska DOR · Used for tax years 2024
Nebraska Form 872N records an agreement between a taxpayer and the Nebraska Department of Revenue to extend the time for mailing a notice of tax deficiency or filing a claim for overpayment. It identifies the tax categories covered and the extension dates. It does not change the
Who files this form
Complete Form 872N when you and the Nebraska Department of Revenue (DOR) agree to extend the time for DOR to mail a notice of tax deficiency or for you to file a claim for overpayment of tax.
For motor fuels tax programs, use Form 872-MF instead.
What you'll need
Have the information and any required supporting paperwork ready:
- Name and address: Individuals enter their name as shown on the covered tax return and their current address. Include the spouse’s name if the agreement covers Nebraska individual income tax for any period with a married, filing jointly return. Businesses enter the entity’s name and business address.
- Identification numbers: The form has fields for your Social Security number, your spouse’s Social Security number, Nebraska ID number, and federal ID number.
- Multiple-entity attachment: If the agreement covers multiple entities, attach a list of all covered entities with 50% or more common ownership, including entities disregarded for income tax purposes.
- Power of attorney: If you authorize another person to sign, a power of attorney must be on file with DOR.
How to file
- Enter the taxpayer’s name, address, and identification information.
- Check the tax categories covered by the agreement. Check the SSTCA box if the agreement is for a tax compliance audit of a Certified Service Provider.
- Complete the Effective Date and Date Agreement Extended To fields.
- Attach the required list if the agreement covers multiple entities. The signer must have authority to enter the agreement for every listed entity.
- Have the taxpayer, owner, partner, member, or corporate officer sign. A spouse must also sign if the agreement covers Nebraska individual income tax for any period with a married, filing jointly return. An authorized representative may sign if a power of attorney is on file with DOR.
- Mail the agreement to:
Nebraska Department of Revenue
PO Box 94818
Lincoln, NE 68509-4818
Keep a copy for your records.
Common mistakes
- Treating this as an extension to file a tax return. The agreement does not change the return’s due date.
- Forgetting to keep a copy. The form tells you to retain a copy for your records.
- Assuming the limitation-period table covers every situation. The table summarizes the most common periods, but other periods may apply.
- Entering an email address without considering confidentiality. Providing an email address acknowledges that DOR may contact you by email and that you accept the related confidentiality risk. Write “Opt Out” on the email address line if you do not want email contact.
Questions people ask
When does the agreement become effective?
It becomes effective on the later of the date in the Effective Date box or the date both DOR and the taxpayer have signed the agreement and any attachment for additional business entities.
Which tax periods does the agreement cover?
For the checked tax categories, it covers all taxable periods for which a notice of deficiency could have been mailed on the agreement’s effective date.
Does an agreement for a flow-through entity affect its owners?
Yes. An extension signed for a flow-through entity also extends the time for a deficiency determination against its partners, shareholders, or members for income received from that entity.
What if I have an extension agreement with the IRS?
An agreement extending the federal income tax assessment period also extends the time for DOR to mail a Nebraska income tax deficiency notice. Copies must be filed with DOR within 30 days after IRS approval. If a copy is not filed within that period, a deficiency notice for that taxable year may be mailed within one year after the Tax Commissioner discovers the extension.
Do I give up my appeal rights by signing?
No. Form 872N does not relinquish any appeal rights you would otherwise have.