Nebraska 1099 Filing Requirements
for 2024
The State of Nebraska Mandates
1099 Filing!
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-
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Nebraska State Filing
Select your State for 1099 Reporting Requirements
Nebraska 1099 Reporting Requirements
The State of Nebraska mandates filing Form 1099 with the state agency under the following conditions:
| Scenario | If there is any Nebraska State Tax Withholding | If there is no Nebraska State Tax Withholding |
|---|---|---|
| Payments Threshold | More than $0 | Follows Federal Threshold* |
| Due Date | January 31, 2025 | |
| Filing Method | CF/SF | |
| Additional Forms | Nebraska Reconciliation of Income Tax Withheld - Form W-3N | Not Required |
*The federal threshold varies based on the 1099 form types. Learn more about the federal thresholds for each
1099 form.
The State of Nebraska requires the following Forms:
- Form 1099 (1099-NEC, 1099-MISC, 1099-INT, 1099-DIV, 1099-R, 1099-B and W-2G)
- Form W-2 - Wages and Tax Statement. Learn more about Nebraska W-2 State Filing requirements.
TaxBandits supports Form 1099 and W-2 filing with both the Federal and State.
Frequently Asked Questions
Does Nebraska require 1099 filing?
Yes, the Nebraska Department of Revenue mandates the filing of 1099 Forms.
- The IRS will automatically forward your federal 1099 forms to the state agency since Nebraska is a part of the CF/SF program, even if there is any state tax withheld.
Is there a payment threshold for Form 1099 with Nebraska?
There is no specific threshold for reporting 1099s with the state of Nebraska. Instead, the reporting requirements align with the federal guidelines. The payer should assess and file a Form 1099 based on the applicable federal threshold for each specific form.
| Forms | Threshold |
|---|---|
| Form 1099-NEC | $600 |
| Form 1099-MISC | $600 |
| Form 1099-INT |
|
| Form 1099-DIV |
|
| Form 1099-R | $10 |
| Form 1099-B | - |
| Form W-2G |
|
What types of 1099 forms does Nebraska require?
Nebraska requires the filing of the following 1099 forms:
What are the Nebraska 1099 NEC Filing Requirements?
The State of Nebraska requires Form 1099-NEC to be filed only if there is state withholding.
Does Nebraska require any additional forms to be submitted when filing
1099 forms?
Yes. The State of Nebraska requires additional forms to be filed with Form 1099.
- If you e-file 1099s with TaxBandits, you are required to submit only W-3N
- If you paper file 1099, you must submit both W-3N and 1096.
When you E-File Form 1099 with TaxBandits, you need to take care of Reconciliation Form W-3N.
When is Nebraska 1099 due?
The filing deadline for Form 1099 and Form W-3N with Nebraska is January 31. If the due date falls on a weekend or federal holiday, the next weekday business days is the deadline.
Can I e-file 1099 forms with Nebraska?
Yes, you can e-file 1099s with Nebraska. E-filing is mandatory if more than 50 forms are being filed. If you prefer e-filing 1099s, TaxBandits is here to make it simple for you. Just sign up with TaxBandits to e-file your 1099s with ease.
What are the 1099 penalties for Nebraska?
The Nebraska Department of Revenue may penalize the following:
- Not filing 1099s on time - $2 per statement, but will not exceed $2000
- Paying the withheld taxes late - 5% of your taxes + interest
- Failure to e-file forms when you were required to - $2 per statement, not exceeding $2000
Where do I mail 1099 forms when filing with the State of Nebraska?
If you decide to paper file 1099, make sure to attach 1096 & W-3N and send it to the address below:
PO Box 98915,
Lincoln, NE 68509-8915.
For More information, Please visit the state website: https://revenue.nebraska.gov/
