2023 Nebraska State Tax Deadlines
Nebraska Individual Income Tax Filing deadlines and extensions for 2023.
If you are a resident or have been involved in significant business operations within Nebraska then you might be required to file Nebraska State Taxes. We look at the most important tax deadlines and tax extensions for Nebraska in 2023.
C Corporation
Nebraska C Corporation Tax Deadlines for 2023
You must file & pay Corporate Income Taxes in Nebraska by April 16, 2023.
Applicable forms:
Form 1120N - Nebraska Corporation Income Tax Return
Extension to File Taxes in Nebraska for 2023
You must send payment for taxes in Nebraska for the fiscal year 2022 by April 16, 2024.
The Extension Deadline is October 15, 2024 to file your Nebraska income tax return.
Nebraska automatically grants 6 months extensions on filing corporate income tax returns if a federal extension is filed. This means you do not need to file for an extension in Nebraska. A corporation (C corporation and S corporation), fiduciary, partnership, or limited liability company making a tentative tax payment, and wanting more time to file a Nebraska tax return, must file a Nebraska Application for Extension of Time, Form 7004N.
This is an extension to FILE, not an extension to PAY - payment is still due April 16, 2024.
Form 7004N
Pass-Throughs
Nebraska S Corporation & Partnership Tax Deadlines for 2023
You must file in Nebraska by March 15, 2024
Applicable forms:
1120-SN - Nebraska S Corporation Income Tax Return
1065N - Partnership Return of Income
Extension to File S Corporation & Partnership Taxes in Nebraska for 2023
You must send payment for taxes in Nebraska for the fiscal year 2023 by March 15, 2024.
The Extension Deadline is September 16, 2024 to file your Nebraska income tax return.
Nebraska automatically grants 6 months extensions on filing pass-through entity income tax returns if a federal extension is filed. This means you do not need to file for an extension in Nebraska. A corporation (C corporation and S corporation), fiduciary, partnership, or limited liability company making a tentative tax payment, and wanting more time to file a Nebraska tax return, must file a Nebraska Application for Extension of Time, Form 7004N.
This is an extension to FILE, not an extension to PAY - payment is still due March 15, 2024.
Form 7004N
Nebraska Individual Tax Deadlines for 2023
Estimated Tax Deadline for Nebraska 2023
Estimated tax payments should be made:
- April 18, 2023
- June 15, 2023
- November 15, 2023
- January 15, 2024
See Form 1120N-ES or the amount to pay with each voucher.
Individual Tax Deadline for Nebraska 2023
You must file & pay Individual Income Taxes in Nebraska by April 16, 2024.
Applicable forms:
Form 1040N- Full Time Residents, Non-Residents & Part-Year Residents
Extension to File Taxes in Nebraska for 2023
You must send payment for taxes in Nebraska for the fiscal year 2023 by April 16, 2024.
The Extension Deadline is October 15, 2024 to file your Nebraska Individual Income tax return.
Nebraska will automatically grant a 6 months extension on filing personal income taxes if a federal extension is filed. This means you do not need to file for an extension in Nebraska if you file a federal extension. If you do NOT file a federal extension, file Form 4868N.
This is an extension to FILE, not an extension to PAY - payment is still due April 16, 2024.
Estates Tax Deadline for Nebraska 2023
Nebraska requires you file an estate tax one year after the descendents death.
Farmer and Fisherman Taxes for Nebraska 2023
If at least 2/3 of your gross income for the taxable year is derived from farming, you may pay estimated tax at any time on or before January 15, 2024. If you wait until January 15, 2024, you must pay the entire balance of the estimated tax. However, if farmers file their tax return on or before March 1, 2024, and pay the total tax at that time, they need not file estimated tax.
Sources
- https://revenue.nebraska.gov/about/tax-calendar
- https://www.mcgrathnorth.com/nebraska-inheritance-tax-a-brief-overview-and-taxplanning-opportunities
- https://revenue.nebraska.gov/about/frequently-asked-questions/business-income-tax-faqs
- https://revenue.nebraska.gov/about/forms/corporation-and-s-corporation-income-tax-forms
- Nebraska Tax Calendar | Nebraska Department of Revenue
The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
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