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How to Pay Your Individual Income 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 income 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.

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

1.
Pay Entire Amount Within 90 Days

No forms are required. Simply make four equal payments as follows:

  • You can pay electronically. Go to the Home Page and click on “Make a Payment” in the “For Individuals” section. Click on the “Individual Income Tax” button, and then the “Make Payment” button.
  • If paying by check or money order, include your Social Security number and Nebraska ID number on your payment to ensure proper processing.
  • Send the remaining three payments every 30 days.
     
2.
Pay Entire Amount in MORE THAN 90 Days
  • These payments MUST be made by Electronic Funds Transfer (EFT);
  • You MUST contact the Department to set up this payment plan; and
  • You MUST complete Form 27D, Payment and Authorization Agreement. Once the Form 27D is completed, print and send it to:

    NEBRASKA DEPARMENT OF REVENUE
    PO BOX 94609
    LINCOLN NE 68509-4609

  • The Department will respond, and either approve or deny your payment proposal.
  • If approved, payments will automatically be withdrawn from your bank account as you have scheduled.
     
3.
Payment by Credit Card (VISA, MasterCard, Discover, or American Express are acceptable)
  • These secure payments are made through Official Payments. You may:
    • Call us at 800-742-7474;
    • Contact Official Payments directly at 800-272-9829; or
    • Make payments online at officialpayments.com.
  • You will be asked for your JURISDICTION CODE, which is 3700.
  • A convenience fee of 2.35% ($1 minimum) will be charged to your credit card. To see how much the fee will be, go to officialpayments.com and access the fee calculator. The fee is based on your payment amount and is paid to Official Payments. It will appear on your credit card statement separately from the tax payment.
  • You will be told the amount of this fee during the transaction with Official Payments, and you will have the option of canceling the transaction at that time.

Ways to Avoid a Balance Due in the Future

  1. Make sure a sufficient amount of income tax is being withheld from your paycheck. Contact your employer to make the necessary changes to your Federal Form W-4.
  2. If you make estimated income tax payments, review your tax situation to make sure you are paying sufficient amounts.

By following these suggestions, you will avoid costly penalties and interest.

More detailed information about estimated income tax payments is available at revenue.nebraska.gov by clicking on the “Make a Payment” button under For Individuals, and then the “Estimated Income Tax” button. You may also contact us.


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