Nebraska 1099 Filing Requirements
More than 50 Forms W-2/1099 reporting Nebraska withholding must be e-filed (Neb. Rev. Stat. 77-2756(5)).
Filing requirements by form
| Form | Method | Deadline | Detail |
|---|---|---|---|
|
1099-INT
Interest income
|
CF/SF satisfies | Federal e-file deadline | View detail → |
|
1099-MISC
Miscellaneous information
|
CF/SF satisfies | Federal e-file deadline | View detail → |
|
1099-NEC
Nonemployee compensation
|
CF/SF satisfies | Federal e-file deadline | View detail → |
General notes
Nebraska requires payors licensed for state income tax withholding to file Forms W-2, W-2G, 1099-MISC, 1099-NEC, and 1099-R that show Nebraska income or withholding, together with the annual Form W-3N reconciliation, on or before January 31. E-filing is mandatory when the payor has more than 50 forms with Nebraska withholding to report; smaller filers may file on paper. Direct filing is done through DOR's NebFile for Business portal using the IRS Publication 1220 layout, with Nebraska-specific data added in positions 663-692 (state amounts) and state code 31 in positions 747-748. Nebraska also accepts the IRS Combined Federal/State Filing program (state code 31): the W-3N includes a checkbox to indicate CF/SF participation, and CF/SF data flows to DOR through the IRS. Informational 1099s without Nebraska withholding (for example, 1099-K) may be submitted but are not required.
Penalties
Information-return penalty: $2 per statement, not to exceed $2,000, for failing to properly file the state copy of all federal withholding forms on or before the W-3N due date, or for failing to e-file when filing more than 50 forms (Form W-3N instructions).
Late-payment penalty: 5% penalty plus interest applies when a balance due is shown on Form W-3N and is paid after the January 31 due date.