Form 1040XN (2023): Nebraska Amended Individual Income Tax Return

Form 1040XN is the official form used to file an amended Nebraska individual income tax return for the tax year 2023. It allows you to correct errors or omissions made on your original Form 1040N (Nebraska Individual Income Tax Return).

When to use Form 1040XN?

  • You discovered an error on your originally filed Form 1040N.
  • The IRS amended your federal return, impacting your Nebraska tax liability.
  • You are claiming a refundable credit you previously missed.
  • Another state made a change affecting your Nebraska taxes.

What Information Needed to File Form 1040XN?

A. Copy of the original Nebraska income tax return (Form 1040N) with any changes clearly marked.

B. Supporting documentation for all adjustments, deductions, or credits claimed on the amended return.

Key Points to Remember about Form 1040X:

A. This form is only for amending your Nebraska return, not your federal return. Use Form 1040X for federal amendments.

B. Filing deadline: Generally, you must file Form 1040XN:

  1. Within 60 days of filing an amended federal return.
  2. Within 60 days of receiving proof of the IRS accepting a credit or refund on your amended federal return.
  3. Within three years of the original return's due date (or extended filing date) to claim a refundable credit.
  4. Within two years and 60 days of a final state or federal change impacting your taxes.

C. Unlike the original Nebraska return (Form 1040N), Form 1040XN cannot be electronically filed. You must mail it to the Nebraska Department of Revenue.

To access the current year's Form 1040XN, click here.