Nebraska has released a guide – Nebraska Computer Reporting Procedure for 1099’s, 21CM – which covers state electronic reporting specifications for Forms 1099-MISC, 1099-R, and W-2G.
Any filer with more than 50 Nebraska Forms 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 1220; however, there are some state-specific requirements for certain fields described in this guide, namely:
- Payor/Transmitter “A” Record: Position 371-379, State Employer ID Number
- Payee “B” Record:
- Position 663-672, Total Payments in Nebraska
- Position 673-682, Total Payments Subject to Nebraska Tax
- Position 683-692, Amount Withheld for Nebraska Income Tax Purposes
- Position 747-748, State Code