Nebraska Nebraska Extension of Statute of Limitations Agreement

Nebraska Extension of Statute of Limitations Agreement
Form 872N
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Nebraska Extension
of Statute of Limitations Agreement
 

FORM

872N

• See limitation periods in the table below.

	 Name			

Your Social Security Number	

	 Street or Other Mailing Address			

Nebraska ID Number	

	 City	

Federal ID Number	

State	

Effective Date	

ZIP Code	

Date Agreement Extended to	

Spouse’s Social Security Number

Check if:

			

Streamlined Sales TaxTM Compliance Audit (SSTCA)	

	 Tax Categories
Sales Tax

Corporate Income Tax

Income Tax Withholding

Other_______________________

Use Tax

Individual Income Tax

Waste Reduction and Recycling Fee

Other_______________________

Litter Fee

Partnership Income Tax

Lodging Tax

The Nebraska Department of Revenue and the taxpayer agree that a notice of deficiency (or the filing of a claim for overpayment) for
the amount of Nebraska and local tax (determined under existing or prior law) in the tax categories listed above, may be given at any
time on or before the “date agreement extended to.” A notice of deficiency may include any tax period that could have been included
had a notice of deficiency been issued on the effective date of this agreement.

sign
	 here

Authorized Signature	

Title	

Date

	
	

Print Name

	

Email Address

	

Spouse’s Signature (If Married, Filing Jointly Return)	

	
	

Print Name

Date

For Nebraska Department of Revenue Use Only

sign
	 here

Department of Revenue Authorized Signature	

Title	

Date

Statute of Limitation Periods for Assessment of Tax in the Absence of an Agreement
Statute of Limitation Periods for Various Tax Categories
Return
Filing Status

Sales Tax, Use Tax, Lodging Tax, and
Other Listed Fees
(other than Income Tax or Withholding)

Income Tax

Income Tax Withholding

Timely Filed

Three years from the last day of the calendar
month following the period of the deficiency

Three years from the due date
of the return

Three years from April 15 of
the next calendar year

Filed Late

Three years from the date the
return was filed

Three years from the date the
return was filed

Three years from the date the
return was filed, or the above
“Timely Filed” period, whichever is later

No Return Filed

Six years from the last day of the calendar
month following the period of the deficiency

No limitation period

No limitation period

Underreported by
25% or More

Six years from the last day of the calendar month
following the period of deficiency

Six years from the date the
return was filed

Not Applicable

The above chart summarizes the most common statutes of limitations affecting taxpayers. However, other statute of limitation periods may apply. For additional information
see Neb. Rev. Stat. §§ 77-2708, 77-2709 (sales, use, lodging, and litter fee), 77-2786, 77-2787, and 77-2793 (income tax).

Instructions

When and Where to File. A Nebraska Extension of Statute of Limitations Agreement, Form 872N, is completed when
the taxpayer and the Nebraska Department of Revenue (DOR) agree to extend the period of limitation for the mailing of a
notice of deficiency of Nebraska tax, or filing a claim for overpayment of tax.
An extension signed on behalf of a flow-through entity will also extend the time allowed for a deficiency determination
against the entity’s partners, shareholders, or members with respect to the entity income received by the partner, shareholder,
or member. The Nebraska Extension of Statute of Limitations Agreement for Motor Fuels Programs, Form 872-MF, is used
for all motor fuels tax programs.
Mail this agreement to: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818
Please retain a copy of this agreement for your records.

	

8-209-1972 Rev. 7-2024
Supersedes 8-209-1972 Rev. 3-2021

Name and Address. An individual must enter his or her name, as entered on the tax return covered by this agreement,
and current address. The spouse’s name must also be entered if this agreement is for Nebraska individual income tax and a
married, filing jointly return was filed for any of the taxable periods being extended.
A business entity must enter the entity's name and business address.
SSTCA of a Certified Service Provider (CSP). If the 872N is for a tax compliance audit of a CSP, check the appropriate
box on the form. A SSTCA covers the CSP and the sellers the CSP is contractually obligated to remit sales tax for pursuant
to the Streamed Sales and Use Tax Agreement.
Extension for Multiple Entities. If this agreement applies to multiple entities, an attachment must be submitted with
this agreement. The attachment must list all entities with 50% or more common ownership that the agreement applies to,
including entities that are disregarded for income tax purposes.
The person signing the 872N must have the authority to enter the 872N agreement on behalf of all the entities listed in the
attachment.
Effective Date. The agreement becomes effective on the later of the following dates:
	
1. The date entered in the Effective Date box; or
	
2. The date both DOR and the taxpayer have signed the agreement and attachment for additional business entities.
This agreement extends the statute of limitation period for mailing a notice of deficiency, or for filing a claim for overpayment
of tax, for all taxable periods for which a notice could have been mailed on the date this agreement becomes effective for the
tax category boxes checked above. The agreement does not affect the due date for filing a return.
Date Agreement Extended To. Enter the date to which the statute of limitations is being extended.
Signature. This agreement must be signed by the taxpayer, owner, partner, member, or corporate officer. The spouse must
also sign if this agreement is for Nebraska individual income tax and a married, filing jointly return was filed for any of the
taxable periods being extended. If the taxpayer authorizes another person to sign this agreement, there must be a power of
attorney on file with DOR.
Email. By entering an email address, the taxpayer acknowledges that DOR may contact the taxpayer by email. The taxpayer
accepts any risk to confidentiality associated with this method of communication. DOR will send all confidential information
by secure email or the State of Nebraska’s file share system. If you do not wish to be contacted by email, write “Opt Out”
on the line labeled “email address.”
Statute of Limitation Periods. See the table above for a summary of the various limitation periods.
An agreement between the taxpayer and the IRS, providing for the extension of the period for assessment of federal income
tax also extends the period for mailing a notice of deficiency of Nebraska income tax. Copies of these agreements must be
filed with DOR within 30 days from the date the IRS approves the extension. If a copy of the extension agreement with the
Internal Revenue Service is not filed within the 30-day period a notice of deficiency determination for such taxable year may
be mailed at any time within one year of the discovery of the extension by the Tax Commissioner.
Appeal Rights. Form 872N does not relinquish any appeal rights to which the taxpayer would otherwise be entitled.