Nebraska Releases Updated Forms W-3N and Amended Form W-3N

Robert Beck
December 6, 2021

Nebraska recently released updated versions of its Form W-3N and Amended Form W-3N, the Nebraska Reconciliation of Income Tax Withheld and the form for sending an amended W-3N. Several minor grammatical changes were made this year, but there were a few notable changes to both forms and instructions which are detailed below:
• Line 5 language has been altered to include prizes shown on Forms 1099-NEC. Also includes personal service payments, payments to contractors, and prizes shown on Forms 1099-MISC now. This language is reflected in the instructions for line 5 as well.
• Line 13 language previously stated “Total Nebraska income tax withholding reported” now states, “Total Nebraska income tax withholding paid or credit applied”
• The instructions for line 8 have a new note added which reads as follows: Applicants with signed ImagiNE Nebraska Act agreements must remit the 0.5% administration fee with a completed ImagiNE Nebraska Act Payment of Fees for Incentive Credit Use, Form 1107F.”
To view Form W-3N, click here.
To view the Amended Form W-3N, click here.

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Robert Beck

Robert Beck is a Junior Regulatory Counsel at Sovos Compliance. As part of the Regulatory Analysis team, his main areas of focus are state and federal tax withholding, and the Affordable Care Act (ACA). Robert is a member of the Massachusetts Bar and received his J.D. from New England Law | Boston and his B.A. in Justice from University of Alaska Fairbanks.
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