Form 1040XN: Nebraska Amended Individual Income Tax Return

Form 1040XN is used by NE residents to amend a previously filed Nebraska individual income tax return. It allows you to correct errors or omissions from your original return (Form 1040N).

Who Should Use Form 1040XN?

  1. You need to correct information on your original Nebraska return, such as income, deductions, or credits.
  2. You filed an amended federal tax return (Form 1040X) and it affects your Nebraska taxes.
  3. The Nebraska Department of Revenue (NDOR) notified you of errors in your return.

What to Attach with Form 1040XN?

  • Completed Form 1040XN.
  • A copy of your amended federal return (Form 1040X) and supporting schedules.
  • Explanation of changes: Clearly outline the errors or omissions being corrected and their impact on your tax liability.
  • Any additional documentation to support your amendments.

Filing Instructions for Form 1040XN:

  • Can only be filed after submitting an original Nebraska income tax return.
  • Generally, must be filed within 60 days of filing an amended federal return (Form 1040X).
  • If claiming a refund from your amended federal return, wait until you receive proof of federal acceptance before filing the Nebraska amended return.
  • Cannot be filed electronically. Mail the completed form to the Nebraska Department of Revenue.