Nebraska recently released the 2022 version of the Nebraska Circular EN. A partial revision of this publication was released in 2020, however this is the first full revision since 2017. The Nebraska Circular EN is the state’s guide on income tax withholding for wages, pensions and annuities, and gambling winnings. The most notable changes are detailed below.
• Various reorganization of information throughout the document
• Detail of penalties removed from the document
• Instances of 2017 changed to 2022 throughout
• Added allowance that a servicemember spouse can file Form 9N to claim the non-Nebraska servicemember’s state of legal residence for tax purposes
• Employers filing more than 50 forms may be fined $2 per form for not e-filing all federal withholding forms before the due date of the W-3N
• Withholding Allowances for percentage method withholding have been updated
• Payors are now required to file Nebraska Form W-4N if filing Federal Form W-4P on or after January 1, 2022
• Updated percentages in Income Tax Withholding Percentage Method Tables
• Updates to Income Tax Withholding Wage Bracket Tables
To review the full 2022 version, click here.
