Amended Nebraska Individual
Income Tax Return, Form 1040XN

(Penalty and Interest #3, page 3)

(Use your back button to return to the Form 1040N instruction booklet.)

If information on a previously-filed Nebraska income tax return is incorrect, you must file an Amended Nebraska Individual Income Tax Return, Form 1040XN, to report the corrected amounts. When filing Form 1040XN, remember:

  1. Changes made by the IRS or another state must be reported to the Department within 60 days;

  2. Form 1040XN is year-specific. Please be sure to use the correct form for the tax year you are amending;

  3. Include a complete explanation of the changes made, and sign your return;

  4. If you are also amending with the IRS, you must attach a copy of Federal Form 1040X and all forms or other documentation that explain the changes shown on Form 1040XN; and

  5. Attach proof of federal acceptance. Review the amended return instructions for additional information.