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Nebraska Department of Revenue

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How to Pay Your Business Tax Balance Due

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.

If you are unable to pay the full amount of tax due, you should file your Nebraska tax return and pay as much as you can by the filing date. Interest will accrue on any unpaid balance until it is fully paid.

If you are in this situation and have questions about paying your taxes by any of the options below, please contact Taxpayer Assistance at 800-742-7474 (NE and IA), or 402-471-5729 and speak with a representative who will explain the payment options available to you. It is your responsibility to contact us if you can't pay your taxes. If you have been contacted by a Revenue Agent, be sure to make arrangements to pay that individual.

Any other tax returns that become due during the course of this payment agreement must be filed on time and paid in full separate from the terms of this agreement.

You have three options if you can't pay all your tax when you file your tax return:

1.
Pay Entire Amount:
  • e-pay – Go to revenue.nebraska.gov. Under Online Services for Businesses, select “Make a Payment Only” then “Nebraska e-pay” and follow the instructions.
     
  • Credit Card – Go to revenue.nebraska.gov. Under Online Services for Businesses, select “Make a Payment Only” then “Credit Card” and follow the instructions. The Jurisdiction Code is 3700. You may also call 800‑272‑9829. A convenience fee of 2.35% ($1 minimum) of the payment will be charged by Official Payments. This will appear on your credit card statement as a separate transaction.
     
  • Paper Check or Money Order – Mail full payment with a notice you received from the Department.
2.
Pay Entire Amount Within 90 Days — Make four equal payments using one of the methods below:
  • e-pay – Go to revenue.nebraska.gov. Under Online Services for Businesses, select “Make a Payment Only,” then “Nebraska e-pay” and follow the instructions to schedule the first payment and the remaining three payments every 30 days thereafter.
     
  • Payment Plan – Go to revenue.nebraska.gov. Under Online Services for Businesses, select “Request a Business Tax Payment Plan” then complete Form 27D, Payment and Authorization Agreement and remit to the Department.
     
  • Paper Check or Money Order – Mail first payment with a notice you received from the Department and the remaining three payments every 30 days thereafter.
3.
Pay Entire Amount in More than 90 Days, Up to a Maximum of 24 Months

Ways to Avoid a Balance Due in the Future


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