A signed and dated Form 12N must be completed each year and delivered to the organization prior to filing the organization's Nebraska income tax return.
Organizations: an organization includes estates, trusts, S corporations, partnerships, or limited liability companies (LLCs).
When not to file: do not file the Form 12N if the entity elected to be subject to Nebraska income tax for the taxable year.
Grantors: a nonresident individual taxpayer includes a nonresident grantor of a grantor trust.
Nonresident's return: the nonresident individual who has filed the Form 12N is required to timely file a Nebraska Individual Income Tax Return, Form 1040N.
| Question | Answer |
|---|---|
| Form Name | Form 12N |
| Form Length | 1 page |
| Fillable? | Yes |
| Fillable fields | 28 |
| Avg. time to fill out | 5 min |
| Edition | 8-065-2023 |
| Where to file | Attached to the organization's Nebraska tax return, or retained in the organization's records if e-filing |
| Who signs | Nonresident Beneficiary, Member, Partner, or Shareholder |
| Matches the agency's file | Yes, checked October 9, 2026 |
| Other names | Form 12N, Nebraska Form 12N, 12N form, Nebraska 12N, Form 12N PDF, Nebraska Nonresident Income Tax Agreement |
| Official source | Form 12N (Rev 8-065-2023), |
Nebraska Form 12N isn’t the one you’re looking for?