Official Nebraska Government Website
  Home   -  About Us  -  Contact Us  -  Jobs  -  Languages - Site Map  -  SEARCH: >>
Nebraska Department of Revenue   Property Assessment DivisionMotor Fuels DivisionCharitable Gaming DivisionNebraska Lottery
Property Assessment DivisionMotor Fuels DivisionCharitable Gaming DivisionNebraska Lottery
   Online Services
   Tax Incentives
   Information Guides
   Legal Information
   News Releases/FYI
   Sales Tax Rate Finder
   Tax Calendar
   Taxpayer Education
   Useful Links

Nebraska Income Tax Withholding

Income Tax Withholding Reminders for All Nebraska Employers
December 2015

  • Circular EN. The Department will not be issuing a new Nebraska Circular EN in 2016. The rates and brackets for income tax withholding on wages have not changed since issuance of the 2013 Circular EN.

  • Form W-3N Due Date. State copies of 2015 Forms W-2, W-2G, 1099-MISC, 1099-R, and the Nebraska Reconciliation of Income Tax Withheld, Form W-3N, are due February 1, 2016.

  • E-file Requirement. Forms W-2, W-2G, 1099-MISC, and 1099-R for tax year 2015 must be e-filed when the employer has over 50 forms to report.

  • Special Income Tax Withholding Rate. The “special income tax withholding rate” remains 1.5%. Employers using the wage bracket tables may continue to use the shaded/nonshaded areas of the bracket tables to determine if special income tax withholding procedures apply.

  • Military Spouses. Spouses of active duty military servicemembers whose income is not subject to Nebraska tax may give a Nebraska Nonresident Employee Certificate for Allocation of Income Tax Withholding, Form 9N, to their employers to exempt their wages from Nebraska income tax withholding.

Instead of mailing your 2015 forms, e-file them.

Nebraska Department of Labor Nebraska Department of Labor also has information and forms needed by employers

Back to top of page

Official Nebraska State Government Home Page | Privacy Policy | About Outside Links