Table of Contents

1099 E-Filing: Nebraska

Nina Tchistiakova Updated by Nina Tchistiakova

Due date

January 31

If January 31 falls on a weekend or holiday, the due date is extended to the next business day.

E-filing threshold

Must E-file if more than 50

Filing options

Electronic filing

Forms to file

Any 1099-MISC, 1099-NEC, 1099-R, and W-2G with Nebraska withholding is required. Any 1099 form may be submitted even when no Nebraska withholding is required.

Transmittal form

Form W-3N

Required file name

Specifications do not specify a file name.

E-filing website

https://ndr-efs.ne.gov/revefs/allPages/login.faces 

Contact

Dawn Holtmeier,

402-471-5645

dawn.holtmeier@nebraska.gov

Trevor Dyer

402-471-5836

trevor.dyer@nebraska.gov

Submitting files

Nebraska Corrections must be paper filed.

Payroll companies and other third parties filing Forms W-2 and 1099 for multiple taxpayers (bulk filing), may contact the DOR to receive an ID and PIN that will give them access to the online filing program. To receive the ID and PIN contact Taxpayer’s Assistance at 800‑742‑7474 (NE and IA) or 402-471-5729.

E-filing is mandatory for those employers/payers with more than 50 employees or payees. Your identification number is your 9 digit State of Nebraska Identification Number found on the lower left hand corner of your Form W-3N. Don't include the "21-" or preceding "0s". Your password (PIN) is the 5-digit number printed on your Form W-3N. You must use your identification number and password to file over the internet. 

You will receive a confirmation number that the file transfer was successful and the file was received. Print a copy of the confirmation number screen for your records.

Filing Forms W-2 and 1099 for multiple taxpayers (bulk filing), may contact DOR to receive an ID and PIN that will give them access to the online filing program. To receive the ID and PIN contact Taxpayer’s Assistance at 800-742-7474 (NE and IA) or 402-471-5729.

Use paper Forms W-2, 1099-MISC, 1099-NEC, 1099-R, and W-2G if it is necessary to correct individual payee records which were originally e-filed.

Any taxpayer mandated to make the income tax withholding payments electronically, must also file the Form 941N and Form W-3N electronically. DOR will not mail Forms 941N or W-3N to anyone required to pay electronically, or to anyone who has e-filed Forms 941N or W-3N in the past. DOR encourages all employers to file and pay electronically.

DOR will no longer mail the Form 941N to employers who e-filed the Form 941N previously. Paper filers will continue to be mailed the form.. A current Nebraska Income Tax Withholding Return, Form 941N, remains warehoused on the website until the due date of the return. If an error is discovered, you can restart your return on the e-file system at any time through the due date. If the due date falls on a Saturday, Sunday, or legal holiday, the return or payment voucher may be filed on the first business day after the due date.

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