Nebraska Releases Updated Circular EN for 2022

Paul Ogawa
December 6, 2021

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.

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Author

Paul Ogawa

Paul Ogawa is a Senior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, the Affordable Care Act (ACA), and Canadian tax information reporting. Prior to Sovos, Paul worked as a litigation attorney in Boston area law firms, representing clients in insurance subrogation claims, family law matters, and employment disputes. Paul is a member of the Massachusetts Bar, earned his B.A. from Brandeis University and his J.D. from the Suffolk University Law School.
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