Nebraska has released a guide – Nebraska Computer Reporting Procedure for 1099’s, 21EFW2 – which covers state electronic reporting specifications for Forms W-2 and W-2G.
Any filer with more than 50 Nebraska Forms W-2, 1099-MISC, 1099-R, and W-2G must e-file them, using DOR’s NebFile for Business program on DOR’s website, on or before January 31.
Nebraska follows federal Publication EFW2; however, there are some state-specific requirements for certain fields described in this guide, which are the same as those for previous years.