Nebraska 1099 Reporting Requirements

Does Nebraska mandate you file 1099 Forms?

Yes, the Nebraska Department of Revenue requires the filing of 1099 Forms.

Does Nebraska participate in the CF/SF program?

Yes, but you must file Form 1099 directly with the State Department of Revenue.

What types of 1099 Forms does Nebraska require?

Note: You must file required 1099 forms only if there is a state tax withholding.

Does Nebraska have any additional requirements when filing 1099 Forms?

Yes, the state of Nebraska mandates filing the Annual Reconciliation Form W-3N with 1099 Forms if there is state tax withholding.

What is Form W-3N?

Form W-3N is an Annual Reconciliation used to report the total income taxes withheld from individuals.

What are the due dates to file 1099 & Form W-3N electronically?

The filing due date for both Form 1099 & W-3N is the last day of January.

What are the requirements when filing Form 1099 online?

The State of Nebraska suggests filing electronically if you are submitting 50 or more 1099s.

What is the penalty for filing Nebraska 1099s late?

Any employer who fails to file any income tax withholding return by the required due date is subject to a penalty of 5% of the amount required to be shown on the return for each month or portion of a month the return is late, up to 25% or $25, whichever is greater. Learn more about Federal Form 1099 penalties, visithttps://www.taxbandits.com/form-1099-series/1099-penalties/.

Where do I mail the 1099 Form for Nebraska?

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Upcoming Deadline: IRS Form 941 1st Quarter deadline is on April 30, 2019.