Nebraska Publishes Electronic Reporting Information Guide

Nebraska has released a guide – Nebraska Computer Reporting Procedure for 1099’s, 21CM – which covers state electronic reporting specifications for Forms 1099-MISC, 1099-R, and W-2G.

Any filer with more than 50 Nebraska Forms 1099-MISC, 1099-R, and W-2G must e-file them using DOR’s NebFile for Business program on DOR’s website on or before January 31.

Nebraska follows federal Publication 1220; however, there are some state-specific requirements for certain fields described in this guide, namely:

  • Payor/Transmitter “A” Record: Position 371-379, State Employer ID Number
  • Payee “B” Record:
    • Position 663-672, Total Payments in Nebraska
    • Position 673-682, Total Payments Subject to Nebraska Tax
    • Position 683-692, Amount Withheld for Nebraska Income Tax Purposes
    • Position 747-748, State Code

Sign up for Email Updates

Stay up to date with the latest tax and compliance updates that may impact your business.

Author

Tom Hospod

Tom Hospod is a Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Tom focuses om Affordable Care Act (ACA) reporting, Tax Withholding, and Automatic Exchange of Information (AEOI). Prior to Sovos, Tom worked as a legislative aide in the Massachusetts House of Representatives. Tom is a member of the Massachusetts Bar, earned his B.A. from Boston College and his J.D. from the University of Miami.
Share This Post