PTCX: Amended Property Tax Incentive Act Credit Computation (2025)
Nebraska · Nebraska DOR · Used for tax years 2025
Nebraska Form PTCX is used by individuals to claim a community college property tax credit omitted from their original 2025 Nebraska income tax return. It lists qualified community college property taxes paid in 2025 by parcel and property tax year and computes the credit.
Who files this form
Use 2025 Form PTCX if you are an individual who already filed an original 2025 Nebraska Form 1040N and did not claim the community college property tax credit. Individuals claiming this missed credit must file Form PTCX.
If you have not filed a 2025 Form 1040N, you cannot use Form PTCX. You must file an original return to claim the credit.
When it's due
For tax year 2025, file Form PTCX within three years from the date you filed your original 2025 Form 1040N.
What you'll need
Have the following information ready:
- Your name, Social Security number and current mailing address, plus your spouse’s name and Social Security number if filing jointly.
- For each parcel: the property tax year, Nebraska county number, parcel ID number and qualified community college property taxes paid in calendar year 2025.
- Information from the Nebraska Property Tax Look-Up Tool. The Department of Revenue strongly recommends using it to determine qualified taxes paid.
- Your property tax records, such as the county treasurer’s Real Estate Tax Statement, if using your records to compute the amount. The statement can also provide the parcel ID number.
If Part B does not have enough rows for all parcels and property tax years, attach a schedule in the same format as Part B.
How to file
- Type or print your identifying information and current mailing address. Check the address-change box if this address differs from your most recent filing. Any resulting overpayment will be refunded to this address.
- Complete Part B before Part A. Enter a separate row for each parcel and each property tax year for which you paid qualified community college property taxes in 2025.
- Round amounts to whole dollars: round 50 to 99 cents up and amounts below 50 cents down.
- Add the qualified community college property taxes in Part B and enter the total on line 2a. Copy that amount to Part A, line 1.
- Sign and date the form. If filing jointly, both spouses must sign.
- Mail the form to:
Nebraska Department of Revenue
PO Box 98911
Lincoln, NE 68509-8911
Common mistakes
- Using a license plate county number. Use the county number from the Look-Up Tool or County Parcel ID Search instead.
- Leaving out Lancaster County parcel ID dashes. Lancaster County parcel IDs must include dashes. Parcel IDs for the other 92 counties have 9 or 10 digits and no dashes.
- Combining parcels or property tax years in one row. Make a separate entry for each parcel and each property tax year paid in 2025.
- Including taxes that do not qualify. Exclude taxes for bonded indebtedness, voter-approved levy overrides and credits applied to the taxes levied. The Look-Up Tool accounts for these exclusions.
- Including taxes that were too delinquent. Community college property taxes that were five years or more delinquent when paid cannot be included in the credit calculation.
- Including 2026 payments for a fiscal year beginning in 2025 and ending in 2026. Only payments made during calendar year 2025 can be included for that fiscal year.
- Missing a spouse’s signature. Both spouses must sign a joint filing.
Questions people ask
Can I use Form PTCX before filing my 2025 income tax return?
No. You must first file an original 2025 Form 1040N. If you have not filed it, claim the credit on your original return instead.
Can I claim school district property taxes on 2025 Form PTCX?
No. For tax years beginning on or after January 1, 2024, Form PTCX is used only to claim a credit for community college property taxes paid. School district property tax relief is provided directly on the property tax statement.
When are property taxes considered paid?
They are considered paid on the date the county treasurer receives them. The Department of Revenue uses county treasurer data unless you can show that the data is incorrect.
Which property tax year should I enter in Part B?
Enter the year for which the taxes were levied, not automatically the year you paid them. For most taxpayers making payments in 2025, the property tax year will be 2024. If you paid taxes for more than one property tax year in 2025, enter each year separately.
Where can I find more help?
Visit the Nebraska Property Tax Credit page at revenue.nebraska.gov. The form also directs taxpayers to the 2025 Form PTC instructions for more detail. You can call 800-742-7474 in Nebraska and Iowa, or 402-471-5729.