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Individual Income Taxes E-filing

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The NebFile system allows Nebraska resident taxpayers to file their state income tax return FREE over the Internet. Eligibility requirements and capabilities are listed below and on the NebFile system help screens. NebFile is not tax preparation software, but it will do simple calculations and table look-ups for you. The NebFile system allows you to file a Form 1040N and Schedule I, with some limitations.

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Business Taxes

Corporations (foreign, domestic, or domesticated) and other entities taxed as a corporation under the I.R.C. are subject to the Nebraska income tax when part or all of its federal taxable income is derived from sources within Nebraska (Neb. Rev. Stat. §§ 7-2734.02, 7-2734.04, and 77-3801). The only exceptions are corporations that are exempt under the provisions of Public Law 86-272 (15 U.S.C.A. 381-384, 1959), or financial institutions.

Frequently Asked Question about Nebraska Business Income Taxes

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