Nebraska Income Tax Withholding
Income Tax Withholding Reminders for All Nebraska Employers
- Circular EN. The Nebraska Department of Revenue is issuing a new Nebraska Circular EN for 2025. All tables within the Circular EN have changed, and should be used for wages, pensions and annuities, and gambling winnings paid on or after January 1, 2025.
- Form W-3N Due Date. State copies of 2024 Forms W-2, W-2G, 1099-MISC, 1099-NEC, 1099-R, and the Nebraska Reconciliation of Income Tax Withheld, Form W-3N, are due January 31, 2025.
- E-file Requirement. Forms W-2, W-2G, 1099-MISC, 1099-NEC, and 1099-R for tax year 2024 must be e-filed when the employer has over 50 forms to report.
- Special Income Tax Withholding Rate. The “special income tax withholding rate” remains 1.5%. Employers using the
wage table brackets may continue to use the shaded/nonshaded areas of the bracket tables to determine if special income tax withholding procedures apply. - Military Spouses. Spouses of active duty military servicemembers whose income is not subject to Nebraska tax may give a Nebraska Nonresident Employee Certificate for Allocation of Income Tax Withholding, Form 9N, to their employers to exempt their wages from Nebraska income tax withholding.
Instead of mailing your 2024 forms, e-file them
- Nebraska Circular EN, Income Tax Withholding on Wages, Pensions and Annuities, and Gambling Winnings Paid on or after January 1, 2024 - Continue using these tables through December 31, 2024.
- Nebraska Circular EN, Income Tax Withholding on Wages, Pensions and Annuities, and Gambling Winnings Paid on or after January 1, 2025 - Begin using January 1, 2025.
- Frequently Asked Questions
- Electronic and Media Reporting of W-2 and 1099 Information
- Important Information for Employers (regarding format of Federal Form W-2)
- Federal Form SS-4, Application for Employer Identification Number
- Electronic Payment Options
- Forms
- Income Tax Withholding for Nonresident Individuals Performing Personal Services in Nebraska
- Nebraska Income Tax for U.S. Servicemembers, Their Spouses, and Civilians Working with U.S. Forces
- Nebraska Computer Reporting Procedure (21CM) (9/2024)
- Nebraska Computer Reporting Procedure (21EFW2) (9/2024)
- Procedures for Reviewing and Appealing a Notice of Deficiency Determination
- Nebraska Voluntary Disclosure Program
- Regulations
- Revenue Rulings
Nebraska Department of Labor also has information and forms needed by employers.
