Yes. The Nebraska Department of Revenue requires W2 filing even if there is no state withholding.
Yes. You are required to file Form W-3N as part of your w2 filing.
Form W-3N is an annual reconciliation used to report the wages, and taxes withheld from the employee paychecks.
The filing due date for both Form W-2 & W-3N is the last day of January.
The state of Nebraska accepts both e-filing and paper filing. However, if you are submitting more than 50 or more W-2s, it is recommended that you e-file.
TaxBandits supports the filing of Form W-2 for Nebraska but does not support the filing of Nebraska Annual Reconciliation Form W-3N.
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 Form W-2 penalties by visiting https://www.taxbandits.com/w2-forms/form-w2-penalty/.