Nebraska Releases W-3N, Advances Due Date by One Day

Nebraska’s Department of Revenue has released copies of the W-3N and Amended W-3N for tax year 2017.  The revised forms reflect a due date of January 31, 2018 for the documents to be filed with the Department; in prior years, the forms were due to the Department by February 1.

Because the W-3N must be filed with 1099s and W-2s, the advancement of the W-3N due date also means 1099s and W-2s will be due to the Department on January 31.

Other than the due date change, no substantial changes were made to the forms.

The W-3N is Nebraska’s annual reconciliation form for tax withheld.  It is filed annually by withholding agents to document withholding from payments and wages made in the state.  The Amended W-3N is used to amend previously filed W-3Ns.

To review the revised W-3N, please follow this link.

To review the revised Amended W-3N, please follow this link.


Jesse Rooney

Jesse Rooney is a Tax Counsel at Sovos, focusing his research on AEOI, ACA and non-wage withholding reporting. He received his B.A. from Framingham State University and his J.D. from the University of Massachusetts School of Law. He is licensed to practice in Massachusetts.
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