Nebraska Tax Form 1040N - Individual Income Tax Return Instructions
General Information 1040N
Who Must File?
A Nebraska resident who:
- Is required to file a federal return reporting a federal liability; or
- Has $5,000 or more of Nebraska adjustments to federal AGI including non-Nebraska state and local bond interest exempt from federal tax (see Nebraska Schedule I instructions).
A nonresident who:
- Has income derived from or connected with Nebraska sources.
Definitions:
Domicile. The place a person considers his or her permanent home. A domicile, once established, continues until a new, fixed and permanent home is established. No change in domicile results from moving to a new location if the person’s intention is to remain for a limited time, even if it is several years.
Resident. A person who is domiciled in Nebraska or who maintained a permanent place of abode and resided in Nebraska for six months or more during 2008.
Nonresident. A person who is domiciled for the entire year in a state(s) other than Nebraska, and did not reside in Nebraska for more than six months during 2008.
Partial-Year Resident. A person who either begins or ends his or her domicile in Nebraska during the tax year or who resides in Nebraska for more than six months during the year.
For additional information, refer to the Determining Residency Status for Nebraska Individual Income Tax Filing Information Guide on our Web site.
What Return Do I File?
File Form 1040NS ONLY if ALL of the following apply:
- Filed Federal Form 1040EZ;
- Full-year resident of Nebraska;
- All income is derived from or connected with Nebraska sources;
- Single or married filing jointly status;
- Under 65 and not blind;
- No dependents;
- Claiming only Nebraska withholding from your Form(s) W-2, personal exemption and/or earned income credit; and
- Not required to file a Nebraska Schedule I, II, or III.
File Form 1040N, if ANY of the following apply:
- Filed Federal Form 1040 or 1040A;
- Nonresident or partial-year resident of Nebraska;
- Income derived from or connected with sources in another state;
- Received interest from a tax-exempt bond or obligation issued by another state (or political subdivision of another state);
- You or your spouse were 65 or older and/or blind;
- Fiscal year filer;
- Claiming estimated payments and/or subject to Form 2210N penalty;
- Claiming additional credits (tax paid to another state, child/dependent care credit, earned income credit if you have qualifying children, Form 3800N, etc.);
- Claiming adjustments decreasing federal AGI (Tier I or Tier II railroad retirement benefits, college savings plan contribution, interest/dividends from U.S. government savings bonds or other obligations, nonresident active duty military pay, bonus depreciation subtraction, enhanced Section 179 subtraction, etc.); or
- You cannot file a Form 1040NS.
The Privacy Act of 1974 provides that when we ask you for your social security number, we must first tell you our legal right to ask for this information, why we are asking for it, and how it will be used. We must also tell you what would happen if we do not receive it and whether your response is voluntary, required to obtain a benefit, or mandatory under the law. Our legal right to ask for the information is Nebraska Revised Statute section 77-27,119. This law says that you must include your social security number on your return. Your response is mandatory under this section. We need the social security number so that we can properly identify you and process your return and other documents.
If you file a paper return, your refund will be faster if you:
- Wait until you receive ALL your W-2s, 14Ns, and 1099s showing Nebraska withholding, and attach them to your return.
- List first the name and social security number of the spouse whose number was used to make your 2008 estimated payments.
- Attach ALL required federal and state schedules: Earned Income Credit, Child Care Credit, 3800N, Schedule II and the other state’s return, etc.
- Calculate a Form 2210N Individual Underpayment of Estimated Penalty if applicable.
- Sign your return. If you file a married, filing jointly, return, both you and your spouse must sign.
- Attach any special documentation required if claiming a refund for a deceased taxpayer.
- Write the required public high school district code for resident taxpayers in the box provided.
- Write your social security number and that of your spouse in the boxes provided.
- Identify ALL income decreasing adjustments claimed on line 60, Schedule I.
- Check the appropriate box(es) on line 2b if someone, such as your parent, can claim you or your spouse as a dependent.
- Use the proper year’s Form 1040XN if you file an amended return. Do not use a Form 1040N.
Did you purchase items over the Internet or by mail order?
If you did, you may owe consumer’s use tax. Nebraska law requires that if sales tax is not collected by the seller on any taxable sale, the purchaser must remit the tax directly to the state. When remitted by the purchaser, the tax is called consumer’s use tax. The same items and services that are subject to Nebraska and local sales tax are subject to Nebraska and local consumer’s use tax. If the item purchased is delivered to a Nebraska address, it is subject to sales or consumer’s use tax, including any shipping, handling, and delivery charges.
Situations when use tax is due:
If you buy taxable items over the Internet and do not pay sales tax;
If you buy taxable digital goods such as music, movies, music videos, TV shows, books, and ring tones and do not pay sales tax;
If you buy taxable items through a home shopping channel and do not pay sales tax; and
If you buy taxable items by mail order and do not pay sales tax.
The consumer’s use tax rate is exactly the same as the state and local sales tax rate where you reside in Nebraska. State and local consumer’s use tax must be reported and paid using the Nebraska and Local Individual Consumer’s Use Tax Return, Form 3. This form may be found at www.revenue.ne.gov. The Nebraska state sales and consumer’s use tax rate is 5.5%. A complete list of local rates can also be found on our Web site.
EXAMPLES:
I purchase a computer from a seller in South Dakota over the Internet for $1,470 plus $30 shipping and handling charges. The computer is shipped to me in Omaha, Nebraska and no tax is charged or collected by the seller. My total state (5.5%) and local (1.5%) use tax owed is $105 ($1,500 x .07 = $105).
I order gifts over the Internet to be delivered to each of my two sisters. One sister’s gift is delivered to her home in Scottsbluff, Nebraska. The other sister’s gift is delivered to her home in Kansas. The seller does not charge sales tax on either gift. I owe state (5.5%) and local (1.5%) consumer’s use tax on the cost of the gift and any delivery charge for the gift sent to Scottsbluff. I do not owe any Nebraska use tax on the gift delivered to Kansas.
Businesses should refer to the Nebraska Consumer’s Use Tax Information Guide for more details on business consumer’s use tax.
For additional information see the Nebraska Consumer’s Use Tax Information Guide on our Web site.
How to Complete your Form 1040N
Name and Address. When filing electronically, enter your correct address information when prompted. When filing a paper return, a name and address label is attached to the return envelope in the center of this booklet. If any label information is in error, make the correction on the label and place it over the name and address area of the return. If you did not receive a name and address label, type or clearly print your name and current address in the space provided. Include your spouse’s name if filing a joint return.
Social Security Number(s). Social security numbers are no longer printed on the label for your security. You must enter your social security number on the form in the boxes indicated. Include your spouse’s social security number if filing a joint return.
Public High School District Data. The code for the high school district in which you were domiciled (permanent residence) is required for all residents and partial-year residents domiciled in Nebraska on December 31, 2008. This information is also required if you reside outside Nebraska but are still domiciled in Nebraska. Nonresidents or partial-year residents not residing in Nebraska on December 31, 2008, should not enter a high school district code. This information is required by law to assist the Nebraska Department of Education when it determines the amount of state aid to be given to Nebraska’s K-12 school systems.
Farmer/Rancher. Farmers or ranchers deriving at least two-thirds of their yearly gross income from farming or ranching must check the box below the social security number block. A farmer or rancher who files the 2008 Form 1040N and pays the Nebraska income tax due on or before March 2, 2009, is not required to make estimated tax payments during 2008; otherwise the entire amount of estimated tax must be paid by January 15, 2009. If you file after March 2, 2009, you may be assessed a penalty for failure to properly pay estimated tax.
Active Military. Check the box for active military only if you or your spouse were on active military duty status at any time during 2008. This includes National Guard/Reservists called to active duty during 2008.
Deceased. If the taxpayer or spouse is deceased, enter the first name of the decedent and the date of death.
- Personal Representatives filing for a deceased taxpayer’s refund must provide: A copy of the court order or the deceased taxpayer's will showing proof of appointment (a completed and signed Federal Form 1310 or Form 1310N is also required if appointed through a will).
- Claimants filing for a deceased taxpayer’s refund must provide: Proof of death and a completed and signed Federal Form 1310 or Form 1310N.
- Surviving Spouse filing for a deceased taxpayer’s refund must: Write “filing as surviving spouse” in the signature block on Form 1040N, for the deceased. No further documentation is required.
LINE 1
Federal Filing Status. Your Nebraska filing status MUST be the same as your federal filing status. The only exception is for married, filing jointly filers where one spouse is a Nebraska resident and the other spouse is a nonresident or partial-year resident of Nebraska. In this case, you may elect to file either a joint return (both spouses are taxed as residents) or married, filing separately returns with Nebraska.
If you file a married, filing separately return for Nebraska, it must be calculated as if a married, filing separately federal return had been filed. The married, filing separately income, deductions, and exemptions must be used. The spouse’s social security number and name must be entered on the married, filing separately line.
Military taxpayers should review the line 59 instructions.
LINE 2a
Check the appropriate box(es) if, during 2008:
Box 1. You were 65 or older;
Box 2. You were blind;
Box 3. Your spouse was 65 or older; or
Box 4. Your spouse was blind.
LINE 2b
Check the appropriate box(es) if someone, such as a parent, can claim you or your spouse as a dependent on their return.
LINE 3
Type of Return. Check the appropriate box if, during 2008:
Box 1. You were a resident;
Box 2. You were a partial-year resident; or
Box 3. You were a nonresident.
See page 6 for information on determining your residency status. Nonresident and partial-year resident taxpayers must complete and attach Nebraska Schedule III, even if all income is earned in Nebraska. If one spouse is a full-year resident and the other is a nonresident or partial-year resident and they elect to file a joint return, a resident return must be filed and Schedule III cannot be used.
LINE 4
Federal Exemptions. Enter the same number of exemptions claimed on your federal return, unless a different filing status is used for Nebraska.
How to find your federal exemptions:
| Federal Form | |
| 1040 | Line 6d |
| 1040A | Line 6d |
| 1040EZ | If Line 5 = $8,950, enter 1. |
If you filed a married, filing jointly federal return and elect to file married, filing separately for Nebraska, enter the number of federal exemptions allowable when computing the separate federal return for Nebraska purposes. Also see line 19 instructions on page 14.
LINE 5
Federal Adjusted Gross Income (AGI). This is the amount reported on your federal return as AGI. Enter the amount from the following forms:
Form 1040EZ......Line 4
Form 1040A........Line 21
Form 1040..........Line 37
Special Circumstances:
If you were not required to file a federal return, but must file a Nebraska return to report state and local bond interest greater than $5,000, you must enter all income which would have been included in federal AGI. This includes both earned income, like wages, and passive income such as pensions, savings account interest, etc.
Nonresidents and partial-year residents must include their total federal AGI on line 5, not just their Nebraska source income.
If you have a Nebraska net operating loss, include any negative federal AGI on line 5, and complete the rest of the form. Use the Nebraska Net Operating Loss Worksheet (Form NOL) to compute the loss carryback. A net operating loss carryback to an earlier tax year from a 2008 loss is not allowed unless the loss has been reported on a 2008 Form 1040N.
Taxpayers who include their children’s interest and dividends as income on Federal Form 1040 (elected on Federal Form 8814) must include that income on line 5, Form 1040N.
LINE 6
Nebraska Standard Deduction. Enter your Nebraska standard deduction. Do not enter the amount of your federal itemized deductions. Do not include any amount added to the federal standard deduction for real estate taxes paid or disaster loss claimed.
If You or Your Spouse Can Be Claimed as a Dependent
| and filed Federal Form — | Enter — |
| 1040EZ | Amount from line E from worksheet on the back of the Form 1040EZ. |
| 1040A | The amount from line 6 of the Form 1040A Standard Deduction Worksheet |
| 1040 | Total of lines 4 and 5, if applicable, from the Form 1040 Standard Deduction Worksheet. |
If You or Your Spouse CanNOT Be Claimed as a Dependent
| and filed Federal Form — | Enter — |
| 1040EZ | Single: $ 5,450 |
| 1040A | See chart below |
| 1040 | See chart below |
| Filing Status | Number of Boxes Checked on Line 2a | Standard Deduction |
| Single | 0 | $5,450 |
| 1 | $6,800 | |
| 2 | $8,150 | |
| Married, Filing Jointlyor Qualifying WidowerWith Dependent Children | 0 | $10,900 |
| 1 | $11,950 | |
| 2 | $13,000 | |
| 3 | $14,050 | |
| 4 | $15,100 | |
| Married, Filing Separately | 0 | $5,450 |
| 1 | $6,500 | |
| 2 | $7,550 | |
| 3 | $8,600 | |
| 4 | $9,650 | |
| If married, filing separately, the additional amounts for over 65 and blind apply only if the primary taxpayer can claim an exemption for his or her spouse. | ||
| Head of Household | 0 | $8,000 |
| 1 | $9,350 | |
| 2 | $10,700 | |
LINE 7
Federal Itemized Deductions. If you itemized deductions on your federal return, enter the amount from line 29 of Schedule A, Federal Form 1040. If you did not itemize deductions on your federal return, skip lines 7 through 9 and enter the line 6 amount on line 10.
LINE 8
State and Local Income Taxes. If you itemized deductions on your federal return, enter your state and local income taxes included on line 5 of Schedule A, Federal Form 1040. If you elected to deduct general sales taxes instead of state and local income taxes, enter -0- on line 8.
LINE 9
Line 7 minus line 8
LINE 10
Enter line 6 or line 9, whichever is greater.
LINE 11
Line 5 minus line 10.
LINE 12
Adjustments Increasing Federal AGI. Enter amount from line 50 of Nebraska Schedule I.
See Schedule I instructions on page 18 for additional information.
LINE 13
Adjustments Decreasing Federal AGI. Enter the amount from line 60 of Nebraska Schedule I. See Schedule I instructions for additional information. Note: If line 12 is -0-, and your only adjustment decreasing is a state income tax refund, enter the amount of the refund on line 13 and check the box below line 13. You do not need to complete Schedule I.
LINE 14
Tax Table Income. If you do not have adjustments to federal AGI, enter the line 11 amount on line 14. If you have adjustments, line 14 equals line 11 plus line 12 minus line 13.
LINE 15
Nebraska Income Tax. Resident taxpayers use the Nebraska Tax Table on pages 29 to 34. If federal AGI is more than $159,950 ($79,975 if married, filing separately), you must use both the Tax Table and the Additional Tax Rate Schedule to calculate your Nebraska tax. Enter the amount from line 3 of the Additional Tax Rate Schedule on page 35.
Nonresidents and partial-year residents, enter the amount from line 74, Nebraska Schedule III.
LINE 16
Nebraska Minimum or Other Tax. If you were required to pay:
- Federal alternative minimum tax; or
- Federal tax on lump-sum distributions of qualified retirement plans; and/or
- Federal tax on early distributions of qualified retirement plans;
Use the worksheet below to calculate the amount to enter on line 16.
Nonresidents and partial-year residents: Use the worksheet results to complete the calculation for line 75, Nebraska Schedule III.
NEBRASKA MINIMUM OR OTHER TAX WORKSHEET
| 1. Alternative minimum tax, from Federal Form 6251 recalculated for Nebraska using Nebraska Revenue Ruling 22-08-1 | $_______ |
| 2. Tax on lump-sum distributions (enter federal tax amount from Federal Form 4972) | $_______ |
| 3. Tax on early distributions (enter lesser of federal tax amount from Part I, Federal Form 5329 or line 59 of Federal Form 1040) | $_______ |
| 4. SUBTOTAL (Add lines 1 through 3). | $_______x .296 |
| 5. TOTAL (line 4 multiplied by 29.6%) | $_______ |
ENTER THIS TOTAL ON LINE 16, FORM 1040N |
|
A credit for prior year minimum tax must be calculated according to Revenue Ruling 22-08-2, and entered on line 20. Also check the box on line 20 to indicate you are reporting an “AMT Credit.” Nonresidents and partial-year residents claim this credit on line 71, Nebraska Schedule III.
LINE 17
Enter the total of lines 15 and 16.
LINE 18
Enter the amount from line 17.
LINE 19
Nebraska Personal Exemption Credit. Residents claim a $113 credit for each federal exemption reported on line 4, Form 1040N.
EXAMPLE: Mr. and Mrs. Bourg, who are Nebraska residents, have AGI of $25,000 and claim three exemptions on line 4. Their personal exemption credit on line 19 is: $113 x 3 = $339. They enter $339 on line 19 and include it in the line 27 total.
LINE 20
Credit for Tax Paid to Another State. Enter the amount from line 65 of Nebraska Schedule II. Attach a complete copy of the other state’s return, including schedules. (For instructions on what lines to use from the other state's return, refer to our Web site at www.revenue.ne.gov.)
A separate Schedule II must be completed for each state. Nebraska law does not allow credit for taxes paid to a foreign country or its political subdivisions.
LINE 21
Credit for the Elderly or the Disabled. Enter the amount shown on line 30 of Federal Form 1040A or line 49 of Federal Form 1040. If the federal credit has been limited by your federal tax liability, use the lesser amount. Attach a copy of Federal Schedule R, pages 1 and 2, or Federal Schedule 3 to your Form 1040N.
LINE 22
Community Development Assistance Act (Cdaa) Credit. Enter the amount of credit allowable for contributions to approved projects of community betterment organizations recognized by the Nebraska Department of Economic Development. Form CDN. A copy of Form 1099NTC must be attached to the Form 1040N.
LINE 23
Form 3800N Nonrefundable Credit. Enter the amount from line 28 of Form 3800N. This is a nonrefundable credit allowed to qualified businesses that expand their investment or employment in Nebraska. Attach Form 3800N.
LINE 24
Nebraska Child/Dependent Care Nonrefundable Credit. Resident taxpayers with AGI greater than $29,000 can claIm this credit. (If AGI is $29,000 or less, see line 32). Multiply the amount on line 29 of Federal Form 1040A, or line 48 of Federal Form 1040, by 25 percent (.25).
Exception: Taxpayers filing a married, filing separately return cannot claim this credit.
LINE 25
Nebraska Charitable Endowment Tax Credit. This credit is 15 percent of a planned gift to a qualified Nebraska charitable endowment for Nebraska charitable purposes (other requirements also apply), up to a maximum $5,000 credit ($10,000 for married, filing jointly taxpayers). Most charitable donations will not qualify for this credit.
For more details regarding this credit and to determine if you qualify, see www.revenue.ne.gov.
LINE 26
Financial Institution Tax Credit. Enter the amount of the tax credit available to you from the 2008 Statement of Nebraska Financial Institution Tax Credit, Form NFC, supplied by the financial institution in which you are a shareholder. You must attach a copy of the 2008 Form NFC to this return to claim the credit. This credit amount must also be added back to your income on line 46 of Nebraska Schedule I and on Line 66 of Nebraska Schedule III if applicable.
LINE 28
Nebraska Tax After Nonrefundable Credits. Do not complete the worksheet if the amount on line 12 (line 50, Nebraska Schedule I) is $5,000 or more. If your federal liability is -0- or is less than your Nebraska tax, complete the Federal Tax Liability Worksheet below. On Line 28, enter the smaller of the amounts from line 1 or line 2 of the worksheet. If entering federal tax liability, attach a copy of your federal return.
LINE 29
Nebraska Income Tax Withheld. Enter your total Nebraska income tax withheld from Federal Forms W-2, W-2G, 1099-R, or 1099-MISC. Do not use state wages. Your withholding credit will not be allowed if you do not attach the proper forms.
A fiscal year taxpayer who has W-2’s issued on a calendar-year basis must attach the 2008 W-2s to the 2008 Form 1040N for the fiscal year beginning in 2008. If you receive your 2009 W-2 before filing your 2008 Form 1040N, save it to attach to the 2009 Form1040N.
Nonresidents claiming credit for Nebraska tax withheld by a partnership, limited liability company, S corporation, estate, or trust must attach a copy of the Statement of Nebraska Income Tax Withheld for Nonresident Individual, Form 14N. The tax year ending date on the Form 14N must be the same as the tax year of the individual’s return being filed.
LINE 30
Estimated Tax Payments. Report your 2008 estimated payments and any tax year 2007 carryover on this line.
If you are married, filing jointly, the name and social security number of the spouse whose number was used to make the 2008 estimated payments should be listed first in the name and social security number area on the Form 1040N.
You are encouraged to make your estimated payments using e-pay which allows you to schedule all four of your estimated payments at one time. The Form 1040N-ES is not required to be sent in when you use e-pay.
LINE 31
Form 3800N Refundable Credit. Enter any refundable credit calculated on Form 3800N. Attach Form 3800N.
LINE 32
Nebraska Child/Dependent Care Refundable Credit. (AGI $29,000 or Less and Full-Year or Partial-Year Resident). If you filed a married, filing jointly federal return but a married, filing separately Nebraska return, do not claim this credit. Attach Schedule 2 (Form 1040A), Federal Form 2441 (Form 1040) or Nebraska Form 2441N to your Nebraska return. Use the following chart and enter on line 3 of the worksheet below the applicable percentage for your AGI level:
| AGI Over | But not over | Percent | AGI Over | But not over | Percent |
| $0 or less | –22,000 | 100% | $25,000 | –26,000 | 60% |
| 22,000 | –23,000 | 90% | 26,000 | –27,000 | 50% |
| 23,000 | –24,000 | 80% | 27,000 | –28,000 | 40% |
| 24,000 | –25,000 | 70% | 28,000 | –29,000 | 30% |
REFUNDABLE CHILD/DEPENDENT CARE CREDIT WORKSHEET
| 1. Enter line 9 amount (prior to the federal credit limitation) from:2008 Schedule 2 (Federal Form 1040A), orFederal Form 2441 (Form 1040), or from Nebraska Form 2441N | $_______ |
| 2. Enter federal AGI (line 5, Form 1040N) | $_______ |
| 3. Enter percentage from chart if AGI is $29,000 or less(Note: If AGI is more than $29,000, STOP; you cannot claima credit on line 32; refer to line 24 instructions instead) | $_______% |
| 4. Multiply line 1 by line 3 percentage(residents, also enter result on line 32) (partial-year residents, complete lines 5 and 6 below). | $_______ |
| 5. Enter line 69 ratio from Schedule III | $_______ |
| 6. Multiply line 4 by line 5, enter result here and on line 32 | $_______ |
LINE 33
Beginning Farmer Credit. Enter the credit granted to eligible claimants who receive a Statement of Nebraska Tax Credit, Form 1099 BFC, from the Nebraska Department of Agriculture. For further information on this credit, contact the Department of Agriculture at (402) 471-6890 or (800) 753-9396, www.agr.state.ne.us/division/med/begfrm.htm.
LINE 34
Nebraska Earned Income Credit. You must attach a copy of pages 1 and 2 of Federal Form 1040 or 1040A or page 1 of Form 1040EZ to your Nebraska return. Nebraska residents and partial-year residents who have a federal earned income credit are allowed a state credit equal to 10% (.10) of the federal credit. Complete the federal credit information from line 8a (Form 1040EZ), line 40a (Form 1040A), or line 64a (Form 1040). Enter the number of qualifying children using information from Federal Schedule EIC (Form 1040 or 1040A). If you are married, filing separately, you cannot claim this credit.
Partial-year residents enter amount calculated on Nebraska Schedule III, line 76.
LINE 36
Penalty for Underpayment of Estimated Tax. Use Nebraska Form 2210N to determine if you owe this penalty. Also see page 4 of the instructions. If you are required to calculate a Form 2210N penalty, report it on line 36, check the box, and attach Form 2210N to your return. See our Web site for this form or call the Department (800) 742-7474 (toll free in NE and IA), or (402) 471-5729. Do not include any late filing penalty on this line.
LINE 38
Total Amount Due. Enter the amount owed to the State of Nebraska, including the applicable underpayment of estimated tax penalty. A balance due of less than $2.00 need not be paid.
E-Pay. You may pay your Nebraska income tax electronically. It's secure, easy, and fast. See our Web site at www.revenue.ne.gov.
Credit Card. Secure credit card payments can be initiated through Official Payments Corporation (OPC) over the Internet at www.officialpayments.com, or via telephone at (800) 2PAY-TAX. Eligible credit cards include American Express, Discover, MasterCard, and VISA. A convenience fee (2.49% of the tax payment, $1 minimum) is charged to the card you use. This fee is paid to the credit card vendor, not the state, and will appear on your credit card statement separately from the tax payment.
Check or Money Order. Include your check or money order payable to the Nebraska Department of Revenue with your return or Form 1040N-V, Individual Income Tax Payment Voucher. Checks written to the Department of Revenue may be presented for payment electronically.
Electronic Funds Withdrawal. This payment option is available only if you file your tax return electronically through the Federal/State e-file program, and if the preparer or software you use supports this option. Your payment can be automatically withdrawn from your bank account on the date you specify.
LINE 40
2009 Estimated Tax. Enter the amount of overpayment you want applied to your 2009 estimated tax.
LINE 41
Wildlife Conservation Fund. You may contribute $1.00 or more of your refund to this fund. Your contributions are used by the Nebraska Game and Parks Commission to protect and manage Nebraska’s nongame and at-risk birds, mammals, amphibians, fish, reptiles, plants, and invertebrates. The fund will help prevent species from becoming endangered by managing, restoring, and protecting their habitat.
If you are not entitled to a refund, you may still send your tax-deductible contribution directly to the Wildlife Conservation Fund. for more information contact the Nebraska Game and Parks Commission, Wildlife Division, 2200 North 33rd Street, Lincoln, NE 68503-0370, call (402) 471-0641, or visit www.ngpc.state.ne.us.
LINE 42
Nebraska Campaign Finance Contribution. You may contribute $1.00 or more of your refund to this fund. The contributions are used under the Campaign Finance Limitation Act to lessen the reliance of candidates on contributions from special interest organizations by providing contributed funds to assist in financing election campaigns of candidates seeking statewide offices. For more information, contact the Nebraska Accountability and Disclosure Commission, 11th Floor, State Capitol, P.O. Box 95086, Lincoln, NE 68509-5086, call (402) 471-2522, or visit www.nadc.state.ne.us.
LINE 43
Amount to be Refunded. Enter the amount of overpayment to be refunded after subtracting lines 40, 41, and 42 from line 39. Amounts less than $2.00 will not be refunded.
If a taxpayer has any existing tax liabilities with the Nebraska Department of Revenue, an overpayment shown on this return will be applied to the amount owed. You will receive a letter explaining any amounts retained.
You can check on the status of your refund by calling the Department or visiting www.revenue.ne.gov. Please allow at least two months to process your paper return before contacting us.
LINE 44
To have your refund directly deposited into your checking or savings account, enter the routing number and account number found on the bottom of the checks used with the account. The routing number is listed first and must be nine (9) digits. The account number is listed to the right of the routing number and can be up to seventeen (17) digits. Also complete line 44b, Type of Account.
Sign and Date your Tax Return. Include your daytime phone number and e-mail address in case the Department needs to contact you about your account. A joint return must be signed by both spouses.
If another person signs the return for the taxpayer, a copy of a power of attorney or court order authorizing the person to sign the return must be on file with the Department or attached to the return.
Any person who is paid for preparing a taxpayer’s return must also sign the return as preparer.
An unsigned return will delay processing. E-file does not require a paper signature.
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