Sales Tax Rate Finder
Nebraska Circular EN
Nebraska Income Tax Withholding
on or after January 1, 2011
Withholding Reminders for All Nebraska Employers
- SAME CIRCULAR EN. The Department will not be mailing a new Nebraska Circular EN in 2012. The rates and brackets for withholding on wages have not changed since issuance of the 2008 Circular EN.
- DUE DATE. State copies of 2011 Forms W-2, W-2G, 1099-MISC, 1099-R, and the Nebraska reconciliation Form W-3N are due February 1, 2012 (LB 879).
- E-FILE REQUIREMENT. Employers filing more than 50 total Federal Forms W-2, W-2G, 1099-MISC, or 1099-R must e-file these forms.
- SPECIAL WITHHOLDING RATE. The "special withholding rate" remains 1.5%. Employers using the wage bracket tables may continue to use the shaded/non-shaded areas of the tables to determine if special withholding procedures apply.
- MILITARY SPOUSES. Spouses of active duty military servicemembers whose income is not subject to Nebraska tax may give a Nebraska Form 9N to their employers to exempt their wages from Nebraska withholding.
Instead of mailing your 2011 forms, please e-file them.
Selecting a table below will load it into the Acrobat reader, which will allow you to print it.
Install the Acrobat Reader if you do not yet have it installed on your computer.