The rules
| 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. |
| Due date | January 31 following the year (next business day if weekend/holiday), together with Form W-3N. |
| How | NebFile for Business (DOR e-file; no application needed; bulk filers get an ID/PIN). E-file mandatory for more than 50 forms reporting Nebraska withholding; 50 or fewer may be paper. Transmittal/reconciliation: Form W-3N. Magnetic media not accepted. |
| State 1099-K threshold | None. |
| Nonresident withholding | Payors must withhold Nebraska tax (4% or 6% of net) on payments to nonresident individuals for personal services performed in Nebraska when the payor has a Nebraska office and pays over $600, or payments exceed $5,000; Form W-4NA; reported on 1099-MISC/NEC, 941N and W-3N. |
- Nebraska participates in CF/SF, but DOR’s 8-482 guide (Rev. 11-2025) requires forms with Nebraska withholding to be filed with Form W-3N via NebFile or paper; CF/SF does not deliver the W-3N, so treat direct filing as required when Nebraska tax was withheld.
Questions people ask about Nebraska
Do I have to file 1099s directly with Nebraska?
Yes, when Nebraska tax was withheld on the payment. Without withholding there is no Nebraska 1099 filing. 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?
January 31 following the year (next business day if weekend/holiday), together with Form W-3N.
How do I file 1099s with Nebraska?
NebFile for Business (DOR e-file; no application needed; bulk filers get an ID/PIN). E-file mandatory for more than 50 forms reporting Nebraska withholding; 50 or fewer may be paper. Transmittal/reconciliation: Form W-3N. Magnetic media not accepted.
Does Nebraska have its own 1099-K threshold?
None.
Does Nebraska require withholding on payments to nonresident contractors?
Payors must withhold Nebraska tax (4% or 6% of net) on payments to nonresident individuals for personal services performed in Nebraska when the payor has a Nebraska office and pays over $600, or payments exceed $5,000; Form W-4NA; reported on 1099-MISC/NEC, 941N and W-3N.
Verified September 24, 2026 against https://revenue.nebraska.gov/sites/default/files/doc/info/8-482.pdf. Rules change annually and most states had not yet posted 2026 specifications at the time of review; confirm before filing.
What does not change by state
TIN matching, B-Notices, backup withholding and the IRC 6721 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.