Nebraska Updates Electronic Filing Specifications for 1099 & W-2G Reports

Paul Ogawa
November 9, 2020

The Nebraska Department of Revenue recently updated Publication 21 CM, Nebraska Computer Reporting Procedure for 1099s. This publication provides instructions and state specifications for reporting information returns like 1099 and W-2G records to Nebraska.

The publication remains largely the same from prior years, except for two updates. First, Form 1099-NEC was added to the list of 1099s required by the state by January 31. Second, the instructions call out that Form 1099-NEC is excluded from the IRS Combined Federal/State Reporting System and may not be reported through that system: instead, these records must be reported directly to the state.

To review this publication in its entirety, please 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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