The Nebraska Department of Revenue (DOR) has updated forms 7004N and PTET-E. When using the Form 7004N it must be filed either at the time the tentative income tax payment is remitted when paying by check or money order, or as an attachment with the Nebraska income tax return when the tentative income tax payment is remitted electronically on before the due date of the original return. It must be signed by the original due date.
The PTET election for tax years after 2022 may be made by checking box 5 on the applicable Nebraska income tax return or by submitting Form PTET-E via the DOR’s secure file sharing system. The election must be made on or before the due date of the partnership’s or S corporation’s Nebraska return, including any approved extension. The Frequently Asked Questions on the Pass-Through Entity Tax (PTET) have also been updated in accordance with the revised Form PTET-E.
The relevant filing and payment due dates remain the same.
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