How to File a Nebraska Tax Amendment

amend Nebraska taxes
Nebraska
“The Cornhusker State“

If you need to change or amend an accepted Nebraska State Income Tax Return for the current or previous Tax Year you need to complete Form 1040XN. Form 1040XN is a Form used for the Tax Return and Tax Amendment. You can prepare a 2018 Nebraska Tax Amendment on eFile.com, however you can not submit it electronically. 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
Prepare only a NE State Return
with a State Only Code: FreeFed19
File a 2018 Nebraska Tax Amendment
You cannot eFile a NE Tax Amendment anywhere, except mail it in. However, you can prepare it here on eFile.com.
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
Tax Year 2018 only: Prepare online on eFile.com until Oct. 15, 2019. When done Print, Sign and Mail in - not eFile - Your Tax Amendment, Address Change etc.
After Oct. 15 Prepare, Print, Sign and Mail-In - see address above - your Tax Year 2018 - Form NE 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.
For all Tax Years prior to 2018 Prepare, Print, Sign and Mail-In - see address above - your Tax Amendment by Tax Year as soon as possible. You will also file an IRS Tax Amendment Form 1040X.
Check Your NE Tax Amendment Status
1. Call the Nebraska Department of Revenue at
2. Contact the NE Dep. of Revenue (800) 742-7474
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.