872N: Extension of Statute of Limitations Agreement (Revision 2024-07)
Nebraska · Nebraska DOR · Used for tax years 2025
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
Form 872N is completed when a taxpayer and the Nebraska Department of Revenue (DOR) agree to extend the time allowed to mail a notice of tax deficiency or file a claim for overpayment of tax.
For motor fuels tax programs, use Form 872-MF instead.
What you'll need
Have the information needed to complete the agreement:
- Your name as shown on the covered tax return and your current address. For a business, use the entity’s name and business address.
- Your spouse’s name if the agreement covers Nebraska individual income tax and you filed jointly for any period being extended.
- The identifying numbers requested on the form, the tax categories covered, and the effective and extension dates.
If the agreement covers multiple entities, submit an attachment listing all covered entities with 50% or more common ownership, including entities disregarded for income tax purposes. The signer must have authority to enter the agreement for every listed entity.
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 identifying information.
- Check the tax categories covered by the agreement. If it is for a tax compliance audit of a Certified Service Provider, check the SSTCA box.
- Complete the Effective Date and Date Agreement Extended To fields.
- Include the multiple-entity attachment, if applicable.
- Have the taxpayer, owner, partner, member, or corporate officer sign. Your spouse must also sign if the agreement covers Nebraska individual income tax and you filed jointly for any period being extended. 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. DOR must also sign the agreement.
Common mistakes
- Treating this as an extension to file a return. The agreement does not change the return’s filing due date.
- Not keeping a copy. The form reminds you to retain a copy for your records.
- Overlooking the email notice. Entering an email address means you agree that DOR may contact you by email and accept the related confidentiality risk. Write “Opt Out” on the email address line if you do not want email contact.
- Assuming the limitation-period table covers every situation. The form says other limitation periods may apply.
Questions people ask
When does the agreement become effective?
It becomes effective on the later of the date entered 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 tax categories checked, 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. It also extends the time for a deficiency determination against the entity’s partners, shareholders, or members concerning income they received from the entity.
Do I give up my appeal rights by signing?
No. Form 872N does not give up any appeal rights you would otherwise have.
Does a federal assessment extension affect Nebraska income tax?
Yes. An agreement with the IRS extending the federal income tax assessment period also extends the period for mailing a Nebraska income tax deficiency notice. You must file copies with DOR within 30 days after IRS approval. If you do not, a deficiency notice for that tax year may be mailed within one year after the Tax Commissioner discovers the extension.