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Nebraska Circular EN
Nebraska Income Tax Withholding
for Wages Paid on or after January 1, 2013

Withholding Reminders for All Nebraska Employers
November 2012

  • NEW CIRCULAR ENThe rates and brackets for withholding on wages will change effective for wages paid beginning January 1, 2013. Click on the New 2013 Nebraska Circular EN link below.
    Note: The Department will not be mailing the new 2013 Nebraska Circular EN.
  • DUE DATE.  State copies of 2012 Forms W-2, W-2G, 1099-MISC, 1099-R, and the Nebraska reconciliation Form W-3N are due February 1, 2013.
  • E-FILE REQUIREMENT.  Employers filing more than 50 total Federal Forms W-2, W-2G, 1099-MISC, or 1099-R with Nebraska income tax withholding 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 2012 forms, please e-file them.

In addition, there are other new withholding requirements.

Frequently Asked Questions About the 1½% Withholding Procedures

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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