Nebraska 1099 Filing Requirements
Meet your Nebraska 1099 filing requirements efficiently with TaxBandits!
Simplify Your Nebraska 1099 Filing with TaxBandits
- Complete Nebraska tax filing compliance
- Free retransmission of rejected returns
- No cost corrections for Nebraska 1099 forms
E-file at just $0.70/form
1099 Forms Required by Nebraska State
Nebraska requires businesses to file various 1099 forms to report payments made to individuals and other entities.
Form 1099-NEC
Non-Employee Compensation
Form 1099-MISC
Miscellaneous Income
Form 1099-R
Retirement Plans
Form W-2G
Gambling Winnings
The state also requires Form W-2. Learn more
Nebraska Filing Requirements for Form 1099-NEC, MISC, R, and W-2G
| Condition | State Income Threshold | Filing Method | Additional Forms | Due Date |
|---|---|---|---|---|
| If Nebraska Tax Was Withheld | More than $0 | CF/SF program | Form W-3N | February 02, 2026 |
| If NO Nebraska Tax Was Withheld | Equal to or more than the federal threshold | CF/SF program | Not Required | February 02, 2026 |
| Less than the federal threshold | No Filing Required | |||
Ready to file the 1099 Form with the Nebraska State?
Information Required to File 1099 Forms with Nebraska
Discover the key information needed to file Form 1099 with the State of Nebraska.
1. State/Payer’s state number
The payer’s state identification number refers to the Nebraska ID Number.
Nebraska State ID Format:
- 7 digits (For example: 9999999)
- 8 digits (For example: 99999999)
The state accepts your federal EIN as state ID.
2. State income
The total amount of taxable income that is subject to the Nebraska
state income tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
1. State/Payer’s state number
The payer’s state identification number refers to the Nebraska ID Number.
Nebraska State ID Format:
- 7 digits (For example: 9999999)
- 8 digits (For example: 99999999)
The state accepts your federal EIN as state ID.
2. State distribution
Report the total payment amount subject to state tax.
3. State tax withheld
The total amount of state income taxes withheld from the recipient’s income.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local distribution
Report the total payment amount subject to local tax.
6. Local tax withheld
Enter the amount of local income tax withheld.
1. State/Payer’s state number
The payer’s state identification number refers to the Nebraska ID Number.
Nebraska State ID Format:
- 7 digits (For example: 9999999)
- 8 digits (For example: 99999999)
The state accepts your federal EIN as state ID.
2. State winnings
Report the total winnings subject to Nebraska state tax.
3. State income tax withheld
Enter the amount of Nebraska state income tax withheld.
4. Name of locality
Specify the city or locality name, if applicable.
5. Local winnings
Report total winnings subject to local tax.
6. Local income tax withheld
Enter the amount of local income tax withheld.
E-file 1099 forms to the State of Nebraska in minutes with TaxBandits!
Nebraska Reconciliation of Income Tax Withheld Form W-3N
Form W-3N is a Reconciliation of Income Tax Withheld used by employers to report and reconcile the total state income tax withheld from
employees' wages with the amounts reported on their quarterly tax returns.
Information Reported on W-3N:
- Total Nebraska income subject to income tax withholding.
- Nebraska income tax withholding.
- Nonemployee compensation subject to withholding.
- Tax incentive compensation credits used against income tax withholding.
- Amounts of tax paid on quarterly returns.
- Balance due or overpayment explanations.
TaxBandits does not support filing Form W-3N with the state. The payer must take care of filing Form W-3N directly with the State of Nebraska.
Start filing your Nebraska 1099 return with TaxBandits!
TaxBandits – Simplifying Nebraska State 1099 Compliance
TaxBandits supports the e-filing of 1099 forms directly with the Nebraska Department of Revenue, ensuring compliance with state regulations.
Complete Compliance
Stay compliant with federal and Nebraska state filing requirements, corrections, and deadlines - all efficiently managed in one place with TaxBandits.
State Filing Guidance
TaxBandits provides a comprehensive, step-by-step guide to simplify the 1099 filing process, ensuring a seamless experience from start to finish.
State Form PDFs
Conveniently access and download Nebraska 1099 form PDFs for recordkeeping, ensuring you always have the forms you need.
Free Resubmissions
If the Nebraska Department of Revenue rejects your 1099 forms, you can correct the errors and resubmit them free of charge.
Start filing your Nebraska 1099 returns with TaxBandits by creating an account!
How to File Form 1099 with the State of Nebraska?
Create your free account and follow these simple steps to effortlessly e-file your 1099 with the federal and the state of Nebraska!
-
Step 1: Choose Form 1099
Select the type of 1099 form you want to file.
-
Step 2: Enter Form 1099 details
Complete the form using manual entry or other bulk import options.
-
Step 3: Enter State Filing Information
Provide the required Nebraska state details for Form 1099.
-
Step 4: Choose Distribution Options
Opt for our distribution services – postal mailing, online access, or both.
-
Step 5: Review and Transmit
Review your form and transmit it to the IRS and state agencies.
Are you ready to begin e-filing your 1099 Form with Nebraska State? File in minutes with TaxBandits!
Frequently Asked Questions
Does Nebraska require 1099 filing?
Yes, the Nebraska Department of Revenue mandates the filing of 1099 Forms.
- The IRS will automatically forward your federal 1099 forms to the state agency since Nebraska is a part of the CF/SF program.
Is there a payment threshold for Form 1099 with Nebraska?
There is no specific threshold for reporting 1099s with the state of Nebraska. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-R | $10 |
| Form W-2G |
|
What types of 1099 forms does Nebraska require?
What are the Nebraska 1099 NEC Filing Requirements?
The State of Nebraska requires Form 1099-NEC to be filed even if there is no state tax withholding.
Does Nebraska require any additional forms to be submitted when filing 1099 forms?
Yes. The State of Nebraska requires additional forms to be filed with Form 1099.
- If you e-file 1099 forms, you are required to submit only Form W-3N.
- If you paper file 1099 forms, you must submit both Form W-3N and Form 1096.
When you E-file Form 1099 with TaxBandits, you need to take care of filing the reconciliation Form W-3N.
When is the Nebraska 1099 due?
The filing deadline for Form 1099 and Form W-3N with Nebraska is January 31.
If the due date falls on a weekend or federal holiday, the next weekday business day is the deadline.
Can I e-file the 1099 forms with Nebraska?
Yes, you can e-file 1099s with Nebraska. E-filing is mandatory if more than 50 forms are being filed. If you prefer e-filing 1099s, TaxBandits is here to make it simple for you. Just sign up with TaxBandits to e-file your 1099s with ease.
What are the 1099 penalties for Nebraska?
The Nebraska Department of Revenue may penalize the following:
- Not filing 1099s on time - $2 per statement, but will not exceed $2000
- Paying the withheld taxes late - 5% of your taxes + interest
- Failure to e-file forms when you were required to - $2 per statement, not exceeding $2000
Is there an extension available to file 1099 forms with the state of Nebraska?
- No. Nebraska does not provide a separate extension for filing 1099 forms with the state. Extensions apply only to the Nebraska Reconciliation of Income Tax Withheld (Form W-3N), not to the wage or information forms themselves.
- Even if an extension is granted for the reconciliation, all 1099 forms must still be filed by their original due dates.
It should be submitted in writing and mailed to the address mentioned below:
Nebraska Department of Revenue,
PO Box 98915,
Lincoln, NE 68509-8915.
Where should I mail the Nebraska 1099 forms?
You can send out your 1099 form copies when you paper file. However, e-filing is an ideal choice for accurate and convenient filing. At TaxBandits, we support 1099s with Nebraska, and we distribute 1099 form copies to recipients/payees via postal mail.
If you still decide to file 1099s by paper, mail them to the address below:
Nebraska Department of Revenue,
PO Box 98915,
Lincoln, NE 68509-8915.
If you made errors on 1099 forms filed with the State of Nebraska, you can correct them by downloading the corrected form and mailing it to the address provided above.
For more information, Click here to learn about Nebraska 1099 filings.
Success Starts with TaxBandits
The Smart Business Owners Choice
