The Nebraska Department of Revenue recently updated Publication 21 CM, Nebraska Computer Reporting Procedure for 1099s. This publication provides instructions and state specifications for reporting information returns like 1099 and W-2G records to Nebraska.
The publication remains largely the same from prior years, except for two updates. First, Form 1099-NEC was added to the list of 1099s required by the state by January 31. Second, the instructions call out that Form 1099-NEC is excluded from the IRS Combined Federal/State Reporting System and may not be reported through that system: instead, these records must be reported directly to the state.
To review this publication in its entirety, please click here.