Nebraska's Department of Revenue recently published "Important Information for Employers and Payors on Preparing Federal Forms W-2." The guidance document informs payors of the proper format for filing W-2 forms with the state. More importantly, the DOR changed the filing date for 2017 electronic filing of W-2s. The new due date is January 31. A penalty of $2 per statement, not to exceed $2000 may be imposed for failing to file the state copy of Forms W-2, W-2G, 1099-R, or 1099-MISC on or before the date of January 31, 2018.