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Nebraska Department of Revenue

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This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (Department) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of the Department and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.

This guidance document may change with updated information or added examples. The Department recommends you do not print this document. Instead, sign up for the subscription service at revenue.nebraska.gov to get updates on your topics of interest.

IMPORTANT NOTICE
Regarding E-Verify Compliance During the Federal Government Shutdown

The Nebraska Advantage Act, the Nebraska Advantage Rural Development Act, the Nebraska Advantage Microenterprise Tax Credit Act, and the Nebraska Advantage Research and Development Act require E-Verify registration and use to establish an application date and to electronically confirm the work eligibility of newly hired Nebraska employees.

E-Verify and E-Verify services are currently unavailable due to a lapse in federal government appropriations. While E-Verify is unavailable, employers will not be able to create or access their E-Verify accounts. For more information, see the E-Verify Webpage.

The Nebraska Department of Revenue (Department) urges taxpayers to continue filing applications for the Nebraska Advantage Acts. The following guidelines will apply:

  • An application date will be established if the only missing item is the company information page from E-Verify. Once E-Verify has resumed operation, this information should be provided to the Department within one week.
     
  • The federal shutdown will be treated as temporary short-term lapse under Revenue Ruling 29-13-3.  Once E-Verify has resumed operation, the Department of Homeland Security will issue guidance regarding the “three-day rule” and time period in which cases must be created to remain timely.  The Department will follow that guidance to determine whether new employees are timely E-Verified.

 


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