Nebraska 1099-INT Filing Requirements, Tax Year 2026
What Nebraska requires from businesses filing 1099-INT (Interest income) for tax year 2026: deadline, accepted format, CF/SF treatment, registration, and penalties, backed by primary-source citations.
Filing requirements
Federal filing through the IRS Combined Federal/State Filing (CF/SF) Program satisfies Nebraska's 1099-INT reporting requirement for tax year 2026. No separate state submission is required when the IRS forwards the record to Nebraska under CF/SF.
Nebraska participates in the IRS Combined Federal/State Filing Program (state code 31). 1099-INT is not enumerated in Nebraska's 21CM Information Guide as a required direct-filing form, and DOR's published e-file requirement applies to W-2, W-2G, 1099-MISC, 1099-NEC, and 1099-R. A separate Nebraska submission is required only when Nebraska income tax was withheld, in which case the 1099-INT must be e-filed (over 50 forms) or paper-attached to Form W-3N by January 31.
Deadlines and extensions
Accepted format
Federal filing through the IRS Combined Federal/State Filing Program satisfies Nebraska's 1099-INT requirement. No separate state submission is required, so there is no state-specific file format to conform to. The IRS transmits 1099-INT records to Nebraska automatically after accepting the CF/SF submission.
Registration
Registration required: Yes
Late-filing penalties
Nebraska penalty overview
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.
Frequently asked questions
Does Nebraska require filing of 1099-INT for tax year 2026?
Does Nebraska participate in the CF/SF program?
What is the Nebraska 1099-INT filing deadline for tax year 2026?
What format does Nebraska accept for 1099-INT?
Do I need to file 1099-INT with Nebraska if I also filed federally?
What happens if I miss the Nebraska 1099-INT deadline?
How do I register to file with Nebraska?
Source citations
“"Nebraska does not require payors to submit Form 1099‑MISC or other 1099 forms to DOR unless Nebraska state income tax withheld is to be reported." "Informational forms that do not have Nebraska income tax withheld are not required to be submitted but DOR encourages the forms to be submitted." ”
“Check this box if you are participating in the combined Federal/State 1099 filing program.”
“Combined Federal/State Reporting. Combined Federal/State Reporting is filing Forms 1099-MISC, 1099-NEC, 1099-R, and W-2G using the combined federal/state reporting method.”
“Informational Forms 1099, such as 1099-K, that do not have Nebraska income tax withheld may be submitted to DOR. With the exception of additional data required by Nebraska, the federal formats and guidelines specified in Publication 1220 apply.”
“Form W-3N is due on or before January 31, following the close of the tax year, along with payment of any amount shown on line 17.”
Additional 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.
Scope: Original 1099 filings with no Nebraska state income tax withheld. State agencies revise rules without notice; verify with the Nebraska state agency directly before you file.
This page is general information only, not legal, tax, or accounting advice. You are solely responsible for verifying your filing obligations with the state agency or a qualified tax professional.
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