Tax Preparer E-File Mandate
(page 13)

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Tax preparers who are mandated to e-file returns may be assessed a $100 penalty for each return not e-filed. Any person or business who was paid to prepare and file 25 or more Nebraska individual income tax returns in 2018 must e-file all individual income tax returns they are paid to prepare during 2019. For more information about the Tax Preparer E-file Mandate, please see our website.