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Nebraska Income Tax Withholding

Income Tax Withholding Reminders for All Nebraska Employers
December 2014

  • Circular EN. The Department will not be issuing a new Nebraska Circular EN in 2015. 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 2014 Forms W-2, W-2G, 1099-MISC, 1099-R, and the Nebraska Reconciliation of Income Tax Withheld, Form W-3N, are due February 1, 2015.

  • E-file Requirement. Forms W-2, W-2G, 1099-MISC, and 1099-R for tax year 2014 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 2014 forms, e-file them.

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

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