Nebraska: 1099 State Filing Requirements
1.9k views | Last modified 1/5/2024 12:30:20 AM EST | Added by TaxBandits Team

The Nebraska Department of Revenue mandates the filing of the 1099 Forms if payments are reported. Since Nebraska is a part of the CF/SF program, even if there is any state tax withheld, the IRS will automatically forward your federal 1099 forms to the state agency.

TaxBandits supports the filing of Form 1099 with both the Federal and State of Nebraska. However, we do not support filing the Reconciliation “Form W-3N” with the state, and the payer is responsible for filing the form before the deadline.

What to be filed

Form 1099 - (Form 1099 MISC, 1099 NEC, 1099-INT, 1099-DIV, 1099 R, 1099-B & W-2G).
Form W-3N - Nebraska Reconciliation of Income Tax Withheld.

Due Date

The filing due date for both Form 1099 & W-3N is January 31.

Penalty

The State of Nebraska may impose a penalty of $2 per statement, not to exceed $2,000, for failure to file forms on or before the due date. This penalty is also applicable when failing to e-file when filing more than 50 forms.

For more information about Nebraska 1099 Reporting Requirements, click here.