How to File a Nebraska Tax Amendment

If you need to change or amend an accepted Nebraska state Income Tax Return for the 2024 or previous Tax Year you need to complete Form 1040XN. Form 1040XN is a Form used for the Tax Amendment. You can prepare a Nebraska Tax Amendment Form for the current Tax Year (2024) on eFile.com, however you can not file it electronically, you must mail it in. For all previous NE Tax Years complete form 1040XN, see below by Tax Year. In comparison, the IRS requires a different Form - Form 1040X - to amend an IRS return (do not use Form 1040 for an IRS Amendment).

The IRS might send you a notification to change an error on your Return, or you might have discovered an error. If you or the IRS amended or changed one of your IRS Tax Return(s), the IRS will report this to the Nebraska Tax Agency, thus you should file a Nebraska Tax Amendment within one year.

Function
Description
Nebraska Tax Deadlines, Forms, Extension, Penalties
Prepare, eFile a 2024 tax year NE + IRS Tax Return: Detailed eFile.com Service Overview
Prepare only a NE State Return
File a Nebraska Tax Amendment
You can not eFile a AZ Tax Amendment anywhere, except mail it in.
Only Option: You need to complete, sign Form 1040XN for the appropriate Tax Year you are amending - Print, Mail the Form to:
Nebraska Department of Revenue
P.O. Box 98911
Lincoln, NE 68509-8911
NE Tax Amendment Form 1040XN
This Form can be used to file an: Income Tax Return, Tax Amendment, Change of Address. Check the proper check box on the Form.
Step 1: Select the NE Form 1040XN by Tax Year below.
Step 2: Sign, Mail Form 1040XN to one of the addresses listed above.
2024 tax year only: Prepare amendment with Form 1040XN.
Prepare, Print, Sign and Mail-In - see address above - your 2024 tax year - Form 1040XN.
How to correct a rejected Tax Return
If your NE Tax Return was rejected by the NE Tax Agency - not eFile.com - instructions on how to correct a rejected Nebraska Tax Return.
Check Your NE Tax Amendment Status
1. Call the Nebraska Department of Revenue at (800) 742-7474
2. Contact the Nebraska Department of Revenue.
Nebraska Refund Deadlines
A. Three years from the due date of the original tax year return, including valid filing extensions.
B. One year from the final determination of the amended federal return or federal change, whichever is later, provided that the allowable refund is not more than the decrease in Nebraska tax attributable to the federal change or correction.
C. Two years from the payment of an assessment, provided the amended return raises issues relating only to the prior assessment and the refund does not exceed the amount of tax paid on the prior assessment.
D. Two years from the filing of an amended Nebraska return resulting in the payment of additional tax, provided that the current amended return raises issues relating solely to the prior amended return and that the refund does not exceed the amount of the tax payment made as a result of the prior amended return.
Additional Nebraska Tax Income Taxes Deadlines.
Nebraska Income Tax Penalties
Find out how Nebraska Late Filing and Late Payment Penalties are calculated.
For IRS Tax and Late Filing Penalties we have an easy to use tool: The PENALTYucator.
File an IRS Tax Amendment by Tax Year
Instructions on how to prepare an IRS Tax Amendment on eFile.com, however the IRS does not accept Tax Amendments electronically.

Will I get a bigger tax refund in 2026?

Many taxpayers can expect a bigger tax refund on their 2025 taxes. To help you keep up with soaring inflation, the IRS is making bigger changes than usual that could save you big money on your 2025 taxes, which is the tax return you'll file in 2026.

Take control of your personal life relationships, finances, and taxes: follow the tips on this page and keep up with tax planning for next year. You can use this free 2025 Tax Refund Calculator to get a high-level understanding of your taxes.

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