Nebraska Publishes Updated W-2 Electronic Filing Specifications

Paul Ogawa
November 9, 2020

The Nebraska Department of Revenue recently published an updated version of Publication 21EFW2, Nebraska Computer Reporting Procedure. This publication provides instructions and specifications for filing W-2 records electronically with the state.

The only update to the publication is covered in the Overview section on the first page, mentioning the 1099-NEC as a new requirement for tax year 2020. This form, along with Forms W-2, 1099-MISC, 1099-R, and W-2G must be filed by January 31^st^ with the state when they report Nebraska income and withholding. Please note that 1099 electronic filing specifications are provided in a separate document, Nebraska Computer Reporting Procedure for 1099s (21 CM Information Guide) which has not been updated for tax year 2020 as of this writing.

To review Publication 21EFW2, please visit the Nebraska Department of Revenue website by clicking here.

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Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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