Do I have to file 1099s with Nebraska?
| Form | Nebraska tax withheld | No withholding |
|---|---|---|
| 1099-MISC | Direct | Not required |
| 1099-NEC | Direct | Not required |
| 1099-R | Direct | Not required |
| W-2G | Direct | Not required |
| 1099-K | Direct | Not required |
| All other 1099 types | Direct | Not required |
Nebraska names MISC, NEC, R and W-2G showing Nebraska income and withholding; other 1099s without Nebraska withholding may be submitted but are not required.
The rules for tax year 2026
| Forms filed with the state | 1099-MISC, 1099-NEC, 1099-R and W-2G showing Nebraska income and withholding. Other informational 1099s (e.g., 1099-K) without Nebraska withholding may be submitted but are not required. |
| Who must file | Employers/payors licensed for Nebraska income tax withholding that withheld Nebraska tax on the payment. No filing is required for 1099s with no Nebraska withholding. |
| 2026 filing threshold (1099-NEC, 1099-MISC) | No dollar threshold; only 1099s showing Nebraska withholding are required (others optional)"Nebraska does not require payors to submit Form 1099-MISC or other 1099 forms to DOR unless Nebraska state income tax withheld is to be reported." Withholding page: "State copies of 2026 Forms... 1099-MISC, 1099-NEC, 1099-R... are due January 31, 2027."Source: Nebraska DOR: Income Tax Withholding FAQs |
| State 1099-K threshold | None; "Informational Forms 1099, such as 1099-K, that do not have Nebraska income tax withheld may be submitted to DOR."Source: Guide 8-482, Computer Reporting for Forms 1099 |
| State backup withholding | No"Backup withholding on interest and dividends is not required for Nebraska income tax withholding purposes."Source: Circular EN, 2026 WithholdingFull detail: Nebraska backup and nonresident withholding |
| Withholding on nonresident contractors | Required on nonresident personal services (not subject to federal withholding) when a NE payor pays "more than $600" or any payor pays "in excess of $5,000". The rate is 4% of net payment under $28,000 and 6% at $28,000 or more (Form W-4NA). An unregistered construction contractor has 5% withheld. Report on 1099-NEC.Source: Circular EN, 2026 WithholdingFull detail: Nebraska backup and nonresident withholding |
| Where to file | NebFile for Business (Forms W-2/1099 and W-3N online) |
| File format for tax year 2026 | Pub 1220 with NE fieldsSee the specifications below. |
| Annual transmittal or reconciliation | Form W-3N, Nebraska Reconciliation of Income Tax WithheldDue: January 31 (TY2026: January 31, 2027)Form: Nebraska DOR: Income Tax Withholding |
| Due dates | Form W-3N and all 1099-MISC, 1099-NEC, 1099-R and W-2G showing NE income and withholding "must be filed with DOR on or before January 31." The same date applies to paper and electronic filing. 1099-NEC to nonresident service providers is due January 31 or within 30 days after the service.Source: Guide 8-482, Computer Reporting for Forms 1099 |
| Combined Federal/State (CF/SF) | FAQ lists "combined federal/state reporting" as a filing option. 21CM says "DOR no longer accepts the filing of these forms via magnetic media." Which forms CF/SF satisfies and anything about IRIS: not stated.Source: Nebraska DOR: Income Tax Withholding FAQs |
| Penalties | "Employers filing more than 50 forms may be assessed a penalty of $2 per form, up to $2,000, for not e-filing all federal withholding forms before the due date of the W-3N." DOR notice of March 19, 2026 (https://revenue.nebraska.gov/sites/default/files/doc/business/EFT_Mandate_Withholding_3-19-2026.pdf): starting with the June return and the W-3N filed by July 31, 2026, payers whose annual withholding payments exceed $5,000 must file and pay electronically; Neb. Rev. Stat. 77-1784 authorizes "A $100 penalty for noncompliance in all tax programs, except individual income tax."Source: Circular EN, 2026 Withholding |
How to file, step by step
- Identify 2026 1099-NEC, 1099-MISC, 1099-R and W-2G that show Nebraska withholding (including nonresident personal services withholding).
- If more than 50 forms with NE withholding, e-file; otherwise paper is allowed.
- Log in to NebFile for Business; bulk filers get an ID and PIN from DOR (800-742-7474).
- Upload a Pub 1220 file with the NE fields in 21CM, or key the forms.
- File Form W-3N by January 31, 2027.
- Optionally submit informational 1099s such as 1099-K in the same format.
File specifications and filing system
- Nebraska Computer Reporting Procedure for Forms 1099, 21CM (8-482, Rev. 11-2025)
- Filing system: NebFile for Business (Forms W-2/1099 and W-3N online)
State pages checked (7)
- https://revenue.nebraska.gov/sites/default/files/doc/info/8-482.pdf
- https://revenue.nebraska.gov/sites/default/files/doc/business/Cir_En_2025/2026cir_en_whole.pdf
- https://revenue.nebraska.gov/businesses/nebraska-income-tax-withholding
- https://revenue.nebraska.gov/businesses/nebraska-income-tax-withholding/online-filing
- https://revenue.nebraska.gov/businesses/electronic-and-media-reporting-w-2-and-1099-information
- https://revenue.nebraska.gov/about/frequently-asked-questions/income-tax-withholding-faqs
- https://revenue.nebraska.gov/sites/default/files/doc/business/EFT_Mandate_Withholding_3-19-2026.pdf
Questions people ask about Nebraska
Do I have to file 1099s directly with Nebraska?
File directly with Nebraska only when Nebraska tax was withheld; without withholding there is nothing to file with the state. Employers/payors licensed for Nebraska income tax withholding that withheld Nebraska tax on the payment. No filing is required for 1099s with no Nebraska withholding.
Which 1099 forms does Nebraska require?
1099-MISC, 1099-NEC, 1099-R and W-2G showing Nebraska income and withholding. Other informational 1099s (e.g., 1099-K) without Nebraska withholding may be submitted but are not required.
When are 1099s due in Nebraska?
Form W-3N and all 1099-MISC, 1099-NEC, 1099-R and W-2G showing NE income and withholding "must be filed with DOR on or before January 31." The same date applies to paper and electronic filing. 1099-NEC to nonresident service providers is due January 31 or within 30 days after the service.
How do I file 1099s with Nebraska?
Identify 2026 1099-NEC, 1099-MISC, 1099-R and W-2G that show Nebraska withholding (including nonresident personal services withholding). If more than 50 forms with NE withholding, e-file; otherwise paper is allowed. Log in to NebFile for Business; bulk filers get an ID and PIN from DOR (800-742-7474). Upload a Pub 1220 file with the NE fields in 21CM, or key the forms. File Form W-3N by January 31, 2027. Optionally submit informational 1099s such as 1099-K in the same format.
Does Nebraska have its own 1099-K threshold?
None; "Informational Forms 1099, such as 1099-K, that do not have Nebraska income tax withheld may be submitted to DOR."
Does Nebraska require withholding on payments to nonresident contractors?
Required on nonresident personal services (not subject to federal withholding) when a NE payor pays "more than $600" or any payor pays "in excess of $5,000". The rate is 4% of net payment under $28,000 and 6% at $28,000 or more (Form W-4NA). An unregistered construction contractor has 5% withheld. Report on 1099-NEC. See the Nebraska backup and nonresident withholding page for the trigger, rate, forms and statute.
Each row above links to the state page it came from. Rules change every year, so confirm with the department before filing.
What does not change by state
The federal filing rules for each form (who files, the 2026 thresholds, boxes and due dates) are on the federal forms pages; this page covers only what Nebraska adds. TIN matching, B-Notices, backup withholding and the IRC 6721IRC 6721Internal Revenue Code, Cornell LII penalty are federal. A payee in Nebraska who gives you a name/TIN pair that does not match IRS records produces the same CP2100 line as one anywhere else, and the same 15- and 30-business-day clocks. State filing is a separate obligation layered on top.