Nebraska: 1099 State Filing Requirements
2.1k views |Last modified 9/11/2024 7:17:22 AM EST | Added by TaxBandits Team

Nebraska requires you to file Form 1099 with the state agency under the following conditions.

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

Required 1099 Forms
Nebraska also requires the filing of the following 1099 forms: 

• 1099-NEC
• 1099-MISC
• 1099-INT
• 1099-DIV
• 1099-R
• 1099-B
• W-2G

Threshold
Nebraska does not have a specific payment threshold for reporting Form 1099. The state's reporting requirements follow federal guidelines.

Additional Requirements
Nebraska requires additional forms to be filed with Form 1099:

• If you e-file 1099s with TaxBandits, you must submit only Form W-3N.
• If you paper file 1099s, you must include both Form W-3N and Form 1096.

Note: TaxBandits do not support filing "Form W-3N" with the state. The payer is responsible for filing these forms before the deadline.

Due Date

• The deadline for filing Form 1099 and Form W-3N with Nebraska is January 31.

Note: If this due date falls on a weekend or a federal holiday, the deadline is extended to the next business day.

For more information about Nebraska’s 1099 filing requirements, click here.