Income Tax Withholding Certificate for Nonresident Individuals, used for nonresidents performing personal services substantially in Nebraska. Form 941N is the Nebraska Income Tax Withholding Return, used for employers to report withholding to Nebraska. The Nebraska Circular EN is the state’s guide on income tax withholding for wages, pensions and annuities, and gambling winnings. Most of the changes for these documents center around the addition of Federal Form 1099-NEC to forms required by Nebraska. The most notable changes to each document are detailed below.
- Top of form changed to no longer include 1099-MISC. Now states “Use Federal Forms 1099-NEC or 1042-S”
- All references to Form 1099-MISC in the instructions have been changed to Form 1099-NEC.
- A note has been added explaining that if the filer adds an email address, that serves as acknowledgement that the Nebraska DOR may contact the taxpayer by email.
- Other minor formatting and non-substantive language changes
- Form has been converted to a fillable PDF except the signature area at the bottom
- Other minor formatting and grammatical changes were made
Nebraska Circular EN
- 1099-NEC due to state and payee by January 31.
- Nebraska ID number now also required for filing of 1099-NEC in addition to W-2, W-2G, 1099-R, and 1099-MISC.
- Employees who have completed a Federal Form W-4 on or after January 1, 2020 are required to fill out a Nebraska Form W-4N.
- Employees claiming exemption from Nebraska income tax withholding because they did not have a Nebraska liability last year and expect none this year, must complete a new Nebraska Form W-4N by February 15 each year. An exemption is good for only one year.
- For non-employee payments to contractors, 1099-NEC replaces the 1099-MISC
- The updated Form W-4NA and instructions are included
- Other formatting, grammatical, and language changes have been made.
To view Form W-4NA, click here.
To view Form 941N, click here.
To view Nebraska Circular EN, click here.