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.
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