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.