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Nebraska Circular EN
Nebraska Income Tax Withholding
on or after January 1, 2011

Withholding Reminders for All Nebraska Employers
December 2011

  • 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.

In addition, there are other new withholding requirements.

Questions (and Answers) About the 1½% Withholding Procedures

Printing Instructions

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.

Separate Tables:

     Cover, Notice, Table of Contents
     Calendar, Reminders, and Instructions
     Nebraska Percentage Method Withholding Tables
     Weekly Payroll Period
     Biweekly Payroll Period
     Semimonthly Payroll Period
     Monthly Payroll Period
     Daily Payroll Period
     Form W-4NA, Nebraska Withholding Certificate for Nonresident Individuals

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