Form 1040N at a glance
What it is: Form 1040N is the Nebraska Individual Income Tax Return for the taxable year January 1, 2025 through December 31, 2025 or other taxable year.
Who signs: Sign at Your Signature with the Date, Email Address and Daytime Phone; if fling jointly, both must sign at Spouse's Signature. A paid preparer enters Preparer's Signature, Date and Preparer's PTIN. Keep a copy of this return for your records.
What to bring and attach to Form 1040N
A copy of the federal return and schedules must be attached to this return.
A filled-in Form 1040N example: a single resident files an original return
How to fill out Form 1040N, box by box
Your First Name and Middle Initial Last Name, If a Joint Return, Spouse's First Name and Middle Initial Last Name
Enter Your First Name and Middle Initial and Last Name. If a Joint Return, enter Spouse's First Name and Middle Initial and Last Name.
Current Mailing Address (Number and Street or PO Box), City, State, ZIP Code
Enter your Current Mailing Address (Number and Street or PO Box), City, State and ZIP Code.
Your Social Security Number and Spouse's Social Security Number
Enter Your Social Security Number and Spouse's Social Security Number.
High School District Code and Amended Return
Enter the High School District Code. Check Amended Return for an amended return.
During 2025, did you receive, sell, exchange, gift, or otherwise dispose of a digital asset or a fnancial interest in a digital asset?
Yes or No: During 2025, did you receive, sell, exchange, gift, or otherwise dispose of a digital asset or a fnancial interest in a digital asset?
1 Federal Filing Status, 2a Check if YOU were and 2b Check here if someone (such as your parent) can claim you or your spouse as a dependent
Under 1 Federal Filing Status, check Single, Married, fling jointly, Married, fling separately with Spouse's SSN and Full Name, Head of Household or Qualifying surviving spouse (QSS).
Line 2a: Check if YOU were 65 or older or Blind; check if SPOUSE was 65 or older or Blind.
Line 2b: Check here if someone (such as your parent) can claim you or your spouse as a dependent: You or Spouse.
3 Type of Return
Line 3, Type of Return: check Resident, Partial-year resident from and to 2025 (attach Schedule III) or Nonresident (attach Schedule III).
4 Nebraska personal exemptions
Enter 1 in each line of 4a or 4b that applies. Line 4a, Yourself: If someone can claim you as a dependent, leave blank.
Line 4b, Spouse: Married fling jointly returns, if someone can claim your spouse as a dependent, leave blank.
Line 4c, Dependents: Enter each Dependent's First Name, Last Name and Social Security Number; if more than three, see instructions. Enter the Total number of dependents listed on line 4c.
Line 4: Total Nebraska personal exemptions, add lines 4a, 4b, and 4c.
Lines 5 and 6, Federal adjusted gross income (AGI) and Nebraska standard deduction
Line 5: Enter Federal adjusted gross income (AGI) from line 11a, Federal Form 1040 or 1040-SR. Do not leave blank.
Line 6: Enter the Nebraska standard deduction. If you checked any boxes on line 2a or 2b above, see instructions; otherwise, enter $8,600 if single; $17,200 if married, fling jointly or qualifying surviving spouse; $8,600 if married, fling separately; or $12,600 if head of household. (checked October 22, 2026)
Lines 7 to 9, itemized deductions
Line 7: Enter Total itemized deductions from line 17, Federal Schedule A - see instructions.
Line 8: Enter State and local income taxes from line 5a, Schedule A, Federal Form 1040 or 1040-SR.
Line 9: Nebraska itemized deductions, line 7 minus line 8.
Lines 10 and 11, the larger deduction and Nebraska income before adjustments
Line 10: Enter the Nebraska standard deduction or the Nebraska itemized deductions, the larger of line 6 or line 9.
Line 11: Nebraska income before adjustments, line 5 minus line 10.
Lines 14 and 15, Nebraska Taxable Income and Nebraska income tax
Line 14: Nebraska Taxable Income, line 11 plus line 12 minus line 13. If less than -0-, enter -0-. Residents complete lines 15 and 16. Partial-year residents and nonresidents complete NE Sch III before continuing.
Line 15: Nebraska income tax. Partial-year residents and nonresidents enter the result from line 9, NE Sch III. Paper flers may use the Nebraska Tax Table. All others must use Tax Calculation Schedule.
Line 17, Total Nebraska tax before Nebraska personal exemption credit
Line 17: Total Nebraska tax before Nebraska personal exemption credit, add lines 15 and 16. Do not pay the amount on this line. Pay the amount from line 59.
Line 18, NE personal exemption credit for residents only
Line 18: NE personal exemption credit for residents only ($171 times the number on line 4). (checked October 22, 2026)
Lines 34 and 35, nonrefundable credits and Nebraska tax after them
Line 34: Total nonrefundable credits, add lines 18 through 33.
Line 35: Nebraska tax after nonrefundable credits. Subtract line 34 from line 17 (if line 34 is more than line 17, enter -0-). If the result is greater than your federal tax liability, see instructions. If entering federal tax, check box.
Line 36, Total Nebraska income tax withheld from Federal Forms W-2
Line 36: Total Nebraska income tax withheld from Federal Forms W-2 (attach 2025 Forms, see instructions).
Lines 53 and 55, payments and actual tax paid
Line 53: Total payments and refundable credits, add lines 36 through 52.
Line 55: Actual tax paid, line 53 minus line 54. Original returns enter line 53.
Lines 56 and 57, penalty for underpayment of estimated tax
Line 56: Penalty for underpayment of estimated tax (see instructions). If you calculated a Form 2210N penalty of -0- or greater, or used the annualized income method, attach Form 2210N, and check this box 96. Line 57: Total tax and penalty for underpayment of estimated tax.
Line 57: Add lines 35 and 56.
Lines 59 to 63, amount due or refund
If line 55 is less than total of lines 57 and 58, subtract line 55 from total of lines 57 and 58 (line 59). Line 60: Overpayment.
If line 55 is more than the total of lines 57 and 58, subtract the total of lines 57 and 58 from line 55 (line 60). Line 61: Amount of line 60 to be applied to your 2026 estimated tax (Original return only). Line 62: Wildlife Conservation Fund donation of $1 or more (Original return only). Line 63: Amount of line 60 you want refunded to you (line 60 minus lines 61 and 62). Your refund will generally be issued by July 15, if your paper return is fled by April 15 (see instructions). Allow three months for an amended return. (checked October 22, 2026)
Sign here, under penalties of perjury
Under penalties of perjury, the taxpayer or preparer declares that they have examined this return and that, to the best of their knowledge and belief, it is true, correct, and complete.
E-fle your return, Mail returns requesting a refund
E-fle your return: NebFile offers FREE e-fling of your original state return for most Nebraska residents. Mail returns requesting a refund to: Nebraska Department of Revenue, PO Box 98912, Lincoln, NE 68509-8912. Mail returns not requesting a refund to: Nebraska Department of Revenue, PO Box 98934, Lincoln, NE 68509-8934.
Sources
[1] Form 1040N (2025), Nebraska Individual Income Tax Return, Nebraska Department of Revenue (the Official source link on this page).