Penalty and Interest
(page 3)

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

The amounts reported on your Nebraska return, even if taken from your federal return, will not relieve you from the penalty for filing an inaccurate return or for filing a false or fraudulent return. The current interest rate for unpaid tax is 5%, and is calculated from the original due date of the return, even if an extension of time to file is granted, to the date the tax is paid. See Revenue Ruling 99‑18-1 for applicable interest rates.