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Nebraska Income Tax Withholding

Income Tax Withholding Reminders for All Nebraska Employers

  • 2017 Circular EN. There is a NEW Circular EN. The tables and rate schedules in this booklet should be used for amounts paid on or after January 1, 2017 only. For amounts paid through December 31, 2016, continue to use the 2013 Circular EN.
  • Form W-3N Due Date. State copies of 2016 Forms W-2, W-2G, 1099-MISC, 1099-R, and the Nebraska Reconciliation of Income Tax Withheld, Form W-3N, are due February 1, 2017.
  • E-file Requirement. Forms W-2, W-2G, 1099-MISC, and 1099-R for tax year 2016 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 2016 forms, e-file them.

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

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