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Nebraska Individual Estimated Income Tax Payment Voucher
Extracted from PDF file 2024-nebraska-form-1040n-es.pdf, last modified December 2023Individual Estimated Income Tax Payment Voucher
2024 Nebraska Individual Estimated Income Tax Payment Vouchers Included in this Booklet: Form 1040N-ES e-pay Electronic payment options are available. See instructions inside. If your Nebraska individual income tax, after allowance of Nebraska personal exemption credits, is expected to exceed withholding and other credits by $500 or more, then estimated income tax payments may be required. Various indexed values for the Nebraska personal exemption credit, Nebraska standard deduction, and other elements of the Nebraska tax calculation are included in this year's changes. You should calculate your estimated tax for 2024 in light of these changes. Taxpayers must ensure that adequate and timely estimated payments are made to avoid underpayment of estimated income tax penalties. For more information or to use any of our electronic services, go to revenue.nebraska.gov. Sign up for a FREE subscription service at the Nebraska Department of Revenue’s website to get email updates on your topics of interest. 800-742-7474 (NE or IA) or 402-471-5729 8-014-2023 Instructions Who Must Make Estimated Income Tax Payments. Every resident and nonresident must make estimated income tax payments if their Nebraska income tax, after Nebraska personal exemption credits, is expected to exceed their income tax withholding and other credits by $500 or more. If you are an employee with income tax being withheld from your earnings, you may ask your employer to withhold an additional amount for state income taxes, rather than make these four estimated income tax payments. When to Pay Your Estimated Income Tax. The first payment must be made on or before April 15, 2024, and on later dates as set out below. The estimated tax may be paid in full with the first payment, or in equal installments on or before April 15, 2024, June 15, 2024, September 15, 2024, and January 15, 2025. If the due date falls on a Saturday, Sunday, or legal holiday, taxpayers have until the next business day to make the payment. • Farmers and Ranchers. If at least two-thirds of your gross income for 2023 or 2024 is derived from farming, ranching, or fishing, you may pay all of your estimated income tax on or before January 15, 2025 and still avoid a penalty for underpayment of estimated income tax. If you file your 2024 Nebraska Individual Income Tax Return, Form 1040N, on or before March 1, 2025, and pay the total income tax due at that time, you do not need to make any estimated income tax payments for 2024. • Fiscal Year Taxpayers. Fiscal year taxpayers must pay their estimated income tax by the 15th day of the fourth, sixth, and ninth months of the fiscal year, and the first month of the following fiscal year. If the due date falls on a Saturday, Sunday, or legal holiday, taxpayers have until the next business day to make the payment. How to Calculate Your Estimated Income Tax Payment. Complete the Estimated Income Tax Worksheet (Worksheet) to compute your 2024 estimated income tax. If line 18 is less than $500, estimated income tax payments are not required, but may still be made. Subtract the amount of any carryover from the 2023 Form 1040N before making your payment. Make appropriate entries in your Record of Estimated Tax Payments. Changes in Estimated Income Tax. If your income increases during the year, you may be required to begin making estimated income tax payments, or increase the amount of your estimated income tax payments at the next due date. If you need to increase the amount of an estimated income tax payment and you have previously scheduled an electronic payment, be sure to cancel and reschedule your payment. ou may use the Amended Computation Schedule on page 5 to calculate your amended estimated income tax if your Y income substantially increases. When making payment by paper check, show the amended estimated income tax on line 1 of the next payment voucher filed. If making payments electronically, do not file a voucher to show the change. How to Pay Your Estimated Income Tax. The Nebraska Department of Revenue (DOR) encourages you to pay electronically using the DOR’s e-pay program or by credit card. When paying electronically, vouchers are not required. If you are not making electronic payments of estimated income tax, you can download the payment vouchers from our website. Electronic Payment Options Electronic Funds Withdrawal (EFW). With this payment option, you provide your payment information within your electronically-filed return. Your payment will automatically be withdrawn from your bank account on the date you specify. Nebraska e-pay. Nebraska e-pay is the DOR’s web-based electronic payment system. You enter your payment and bank account information, and choose a date (up to a year in advance) to have your account debited. You will receive an email confirmation for each payment scheduled. Credit Card. Secure credit card payments can be initiated through ACI Payments, Inc. at acipayonline.com or via phone at 800-272-9829. Eligible credit cards include American Express, Discover, MasterCard, and VISA. A convenience fee will be charged to the card used. This fee is paid to the credit card vendor, not the State of Nebraska, and will appear on your credit card statement separately from the tax payment. At the end of your transaction, you will be given a confirmation number. Keep this number for your records. [If you are making your credit card payment by phone, you will need to provide the Nebraska Jurisdiction Code, which is 3700.] Check or Money Order Using the Estimated Income Tax Payment Voucher. If you are not using one of the electronic payment options described above, include a check or money order payable to the “Nebraska Department of Revenue.” Checks written to the DOR may be presented for payment electronically. 2 You must enter your Social Security number (SSN) and your spouse’s SSN, if applicable, on the payment vouchers where indicated. List the names and SSNs in the same order on the voucher as you list them on your married, filing jointly return. Overpayment Credit From 2023. If you had an overpayment on your 2023 Form 1040N, and elected to apply it to your 2024 estimated income tax, the amount of that overpayment may be applied in full, or in part, to any installment. Taxpayers claiming an overpayment from line 45 of last year’s individual income tax return, Form 1040N, should be aware that an overpayment will be applied first to offset any existing balance due from another tax year. If DOR transfers all or part of an amount requested to be carried over to next year’s estimated income tax payments (current year carryover), a written notice of the offset will be issued. Please contact DOR if you are unsure of your current year carryover amount. Joint Payments. Payments of estimated income tax may be made on a married, filing jointly basis for Nebraska income tax purposes. Married, filing jointly payments may not be made if the spouses are separated under a decree of either divorce or separate maintenance, or if they have different taxable years. If married, filing jointly payments are made, but a married, filing jointly return is not filed for the taxable year, the estimated income tax paid for the year may be divided between spouses. Penalty For Not Paying Enough Estimated Income Tax. A penalty is imposed for underpayment of estimated income tax installments. The penalty is not due if you qualify for any of the exceptions listed on the Individual Underpayment of Estimated Tax, Form 2210N. Each individual who has underpaid estimated income tax must file a Form 2210N with the Form 1040N. The estimated tax is underpaid if the payments (including income tax withholding) are not equal to at least: 1. 90% (66 ⅔% for those engaged in farming, ranching, and fishing) of the income tax liability for the year, after reduction by credits other than income tax withholding or estimated income tax payments; 2. 100% of the income tax shown on the Nebraska return for the full 12‑month preceding tax year, if federal AGI was $150,000 or less; or 3. 110% (the applicable federal percentage) of the preceding year’s income tax reported on a Nebraska return, if 2023 federal AGI was above $150,000. Complete the Nebraska Individual Estimated Income Tax Worksheet on page 4. You may also owe a penalty if estimated income tax payments are not filed in a timely manner. Exceptions to the Penalty. You do not have to pay the penalty if: 1. You had no income tax liability for 2023, you were a U.S. citizen or resident for the entire year, and your 2023 Nebraska income tax return was (or would have been had you been required to file) for a full 12 months; 2. You are a first-time filer for Nebraska income tax purposes; or 3. The total income tax shown on your 2024 Nebraska income tax return minus the amount of income tax you paid through income tax withholding is less than $500. 3 PRINT FORM RESET FORM Nebraska Individual Estimated Income Tax Worksheet FORM 1040N-ES 1 2024 Worksheet Estimated federal adjusted gross income (AGI)................................................................................................ 1 2 Estimated federal itemized deductions (line 17, Federal Form 1040, Schedule A).... 2 3 State and local income taxes (line 5a, Federal Form 1040, Schedule A).................. 3 4 Nebraska itemized deductions (line 2 minus line 3).................................................. 4 5 Nebraska standard deduction: Single $8,350; Married, Filing Jointly $16,700; Head of Household $12,250; Married, Filing Separately $8,350; or 65 or older and/or blind (see page 5).................................................................... 5 6 Enter the greater of line 4 or line 5..................................................................................................................... 6 7 Estimated Nebraska income before adjustments (line 1 minus line 6).............................................................. 7 8 Estimated Nebraska adjustments increasing federal AGI (including non-Nebraska state and municipal bond interest).................................................................................................................................................... 8 9 Estimated Nebraska adjustments decreasing federal AGI (including federal bond interest)............................ 9 10 Estimated Nebraska taxable income (line 7 plus line 8, minus line 9).............................................................. 10 11 Estimated Nebraska income tax. Using the 2024 Nebraska Estimated Income Tax Rate Schedule on page 6, calculate Nebraska tax on the line 10 amount...................................................................................... 11 12 Estimated Nebraska other taxes (total of taxes from Federal Form 4972 and tax on early distributions; multiplied by .296)............................................................................................................................................. 12 13 Total Nebraska estimated income tax (total of lines 11 and 12) ....................................................................... 13 14 Estimated Nebraska credits including: For full year residents – Credit for tax paid to another state and credit for qualified emergency responders. For residents and partial-year residents – Refundable and nonrefundable credits for child and dependent care expense; earned income credit; credit for the elderly or the disabled; and TANF credit. For all taxpayers – Nebraska personal exemption credit; Community Development Assistance Act credit; Beginning Farmer credit; Form 3800N credit; Credit for school district property taxes; Credit for community college property taxes; Designated extremely blighted area tax credit; Financial Institution Tax credit; Stillborn child tax credit; and employers paying wages to a convicted felon credit..................................................................... 14 15 Nebraska 2024 estimated income tax (line 13 minus line 14). If zero or less, enter -0-.................................... 15 16 a Multiply line 15 by 90% (66 ⅔% if engaged in farming or fishing) ......................... 16a b Enter the tax shown on your 2023 tax return (110% of that amount if you are not engaged in farming or fishing and the AGI shown on that return is more than $150,000 ($75,000 if your filing status for 2024 is married, filing separately) 16b c Required annual payment to avoid a penalty. Enter the smaller of line 16a or 16b............................... 16c Caution: If you do not prepay (through income tax withholding and estimated income tax payments) at least the amount on line 16c, you may owe a penalty for not paying enough estimated income tax. To avoid a penalty, make sure your estimate on line 15 is as accurate as possible. Even if you pay the required annual payment, you may still owe tax when you file your return. You must also make timely estimated payments to avoid underpayment penalties. If you prefer, you can pay the amount shown on line 15. 17 Income tax withheld and estimated income tax to be withheld during 2024 (including income tax withholding on pensions, annuities, certain deferred income, PTET credit, etc.).................................................................. 17 18 Subtract line 17 from line 16c. (Note: If the result is zero or less, or line 15 minus line 17 is less than $500, stop here. You are not required to make estimated income tax payments.)....................................................... 18 19 Computation of installments If the first installment you are required to make is due on: • April 15, 2024, enter ¼ of the amount on line 18 here and on line 1 of Payment Vouchers 1, 2, 3, and 4; • June 15, 2024, enter ½ of the amount on line 18 here and on line 1 of Payment Voucher 2 (Also, enter ¼ of the amount on line 18 and on Vouchers 3 and 4) • September 15, 2024, enter ¾ of the amount on line 18 here and on line 1 of Payment Voucher 3 (Also, enter ¼ of the amount on line 18 and on line 1 of Payment Voucher 4) • January 15, 2025, enter the amount on line 18 here and on line 1 of Payment Voucher 4. 19 Retain a copy for your records. Do not file the amended computation schedule on the reverse side. 4 Additional Standard Deduction for Elderly and/or Blind Your Nebraska standard deduction is increased by this amount if, at the end of 2024, you will be: • An unmarried individual (single or head of household), and 65 or older, or blind............................................................................................................... $1,950 65 or older, and blind.............................................................................................................. 3,900 • Qualifying surviving spouse, and 65 or older, or blind............................................................................................................... $1,600 65 or older, and blind............................................................................................................ $3,200 • A married individual (filing jointly or separately) and 65 or older, or blind............................................................................................................... $1,600 65 or older, and blind.............................................................................................................. 3,200 Both spouses are 65 or older................................................................................................... 3,200 • And one spouse is also blind............................................................................................ 4,800 Both spouses are blind............................................................................................................ 3,200 • And one spouse is also 65 or older.................................................................................. 4,800 Both spouses are 65 or older, and both are blind.................................................................... 6,400 If married, filing separately, these amounts apply only if you can claim a Nebraska personal exemption for your spouse. Amended Computation Schedule • Use this schedule if your estimated income tax changes during the year. 1 Amended estimated income tax......................................................................................................... 1 2 Amount of the 2023 overpayment previously applied as a credit to 2024 estimated income tax installments...................................................................................................................... 2 3 Total amount previously paid for 2024 estimated income tax installments......................................... 3 4 Line 2 plus line 3................................................................................................................................ 4 5 Unpaid balance (line 1 minus line 4).................................................................................................. 5 6 Amount to be paid (line 5 divided by number of remaining payments). Enter here and on line 1 of the payment voucher.............................................................................. 6 Record of Estimated Income Tax Payments Payment Number Installment Date (A) Date Filed 1 April 15, 2024 2 June 15, 2024 3 September 15, 2024 4 January 15, 2025 (B) Amount Paid (C) 2023 Overpayment Applied to 2024 Estimated Income Tax Installments Claim this amount on your 2024 Nebraska Individual Income Tax Return, Form 1040N. Note: (D) Total Amount Paid and Credited (Column B plus Column C) TOTAL If you are not required to make an estimated income tax payment on the first installment date, you may still have to make a payment at a later date. See instruction titled “Changes in Estimated Tax.” 5 2024 Nebraska Estimated Income Tax Rate Schedule Use this rate schedule only for computing 2024 estimated income tax. Do not use it to compute an amount for any tax returns. Enter the tax calculated from this schedule on line 11 of the Nebraska Individual Estimated Income Tax Worksheet on page 4 of this booklet. Include $166 for each Nebraska personal exemption allowed on line 14 of the Nebraska Individual Estimated Income Tax Worksheet on page 4 of this booklet. Single Taxpayer Head of Household If line 10, Form 1040N-ES Worksheet is: over — If line 10, Form 1040N-ES Worksheet is: The Nebraska estimated tax is: over — but not over Married, Filing Jointly and Surviving Spouses over — but not over $ 0 $ 7,270 2.46% of the income 7,270 37,400 $ 178.84 + 3.51% of the excess over $ 7,270 37,400 55,850 1,236.41 + 5.01% of the excess over $37,400 55,850 —— 2,160.75 + 5.84% of the excess over $55,850 $ 0 $ 3,900 2.46% of the income 3,900 23,370 $ 95.94 + 3.51% of the excess over $ 3,900 23,370 37,670 779.34 + 5.01% of the excess over $23,370 37,670 —— 1,495.77 + 5.84% of the excess over $37,670 If line 10, Form 1040N-ES Worksheet is: The Nebraska estimated tax is: Married, Filing Separately The Nebraska estimated tax is: If line 10, Form 1040N-ES Worksheet is: but not over $ 0 $ 7,790 2.46% of the income 7,790 46,760 $ 191.63 + 3.51% of the excess over $ 7,790 46,760 75,340 1,559.48 + 5.01% of the excess over $46,760 75,340 —— 2,991.34 + 5.84% of the excess over $75,340 6 over — but not over The Nebraska estimated tax is: $ 0 $ 3,900 2.46% of the income 3,900 23,370 $ 95.94 + 3.51% of the excess over $ 3,900 23,370 37,670 779.34 + 5.01% of the excess over $23,370 37,670 —— 1,495.77 + 5.84% of the excess over $37,670 PRINT FORM RESET FORM Nebraska Individual Estimated Income Tax FORM 1040N-ES 2024 Payment Voucher 1 Amount of this payment (net of the calculated payment and any 2023 overpayment applied to 2024’s estimated income tax installments)................................................................. 1 Name that will be Shown First on your Income Tax Return Last Name If a Joint Return, Spouse’s First Name and Initial Last Name 1 Current Mailing Address (Number and Street or PO Box) This installment is due on or before April 15, 2024. Important: Social Security numbers must be entered below. City State ZIP Code First Social Security Number on your Income Tax Return • File only if you are making a payment of estimated income tax by check or money order. • Fiscal year taxpayers — see instructions. Spouse’s Social Security Number Consider paying electronically. Otherwise, mail this voucher and your check or money order to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911. Nebraska Individual Estimated Income Tax 8-014-2023 FORM 1040N-ES 2024 Payment Voucher 1 Amount of this payment (net of the calculated payment and any 2023 overpayment applied to 2024’s estimated income tax installments)................................................................. 1 Name that will be Shown First on your Income Tax Return Last Name If a Joint Return, Spouse’s First Name and Initial Last Name 2 Current Mailing Address (Number and Street or PO Box) This installment is due on or before June 15, 2024. Important: Social Security numbers must be entered below. City State ZIP Code First Social Security Number on your Income Tax Return • File only if you are making a payment of estimated income tax by check or money order. • Fiscal year taxpayers — see instructions. • If your estimated tax needs to be amended, use the Amended Computation Schedule. Spouse’s Social Security Number Consider paying electronically. Otherwise, mail this voucher and your check or money order to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911. Nebraska Individual Estimated Income Tax 8-014-2023 FORM 1040N-ES Payment Voucher 2024 1 Amount of this payment (net of the calculated payment and any 2023 overpayment applied to 2024’s estimated income tax installments)................................................................. 1 Name that will be Shown First on your Income Tax Return Last Name If a Joint Return, Spouse’s First Name and Initial Last Name 3 Current Mailing Address (Number and Street or PO Box) This installment is due on or before September 15, 2024. Important: Social Security numbers must be entered below. City State ZIP Code First Social Security Number on your Income Tax Return • File only if you are making a payment of estimated income tax by check or money order. • Fiscal year taxpayers — see instructions. • If your estimated tax needs to be amended, use the Amended Computation Schedule. Spouse’s Social Security Number Consider paying electronically. Otherwise, mail this voucher and your check or money order to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911. 7 8-014-2023 Nebraska Individual Estimated Income Tax FORM 1040N-ES Payment Voucher 2024 1 Amount of this payment (net of the calculated payment and any 2023 overpayment applied to 2024’s estimated income tax installments)................................................................. 1 Name that will be Shown First on your Income Tax Return Last Name If a Joint Return, Spouse’s First Name and Initial Last Name 4 Current Mailing Address (Number and Street or PO Box) This installment is due on or before January 15, 2025. Important: Social Security numbers must be entered below. City State ZIP Code First Social Security Number on your Income Tax Return • File only if you are making a payment of estimated income tax by check or money order. • Fiscal year taxpayers — see instructions. • If your estimated tax needs to be amended, use the Amended Computation Schedule. Spouse’s Social Security Number Consider paying electronically. Otherwise, mail this voucher and your check or money order to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911. 8 8-014-2023
Form 1040N-ES
More about the Nebraska Form 1040N-ES Individual Income Tax TY 2024
You must pay estimated tax if you don't have your tax withholding taken out by an employer, or if you are self employed. Use the estimated income tax vouchers in form 1040N-ES to submit your quarterly payments.
We last updated the Individual Estimated Income Tax Payment Voucher in January 2024, so this is the latest version of Form 1040N-ES, fully updated for tax year 2023. You can download or print current or past-year PDFs of Form 1040N-ES directly from TaxFormFinder. You can print other Nebraska tax forms here.
Other Nebraska Individual Income Tax Forms:
TaxFormFinder has an additional 34 Nebraska income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| Form 1040N | Nebraska Individual Income Tax Return |
| Form 1040N-ES | Individual Estimated Income Tax Payment Voucher |
| Form 1040N-Schedules | Schedules I, II, and III |
| Form 1040N-V | Nebraska Individual Income Tax Payment Voucher |
| Form 1040XN | Amended Nebraska Individual Income Tax Return |
View all 35 Nebraska Income Tax Forms
Form Sources:
Nebraska usually releases forms for the current tax year between January and April. We last updated Nebraska Form 1040N-ES from the Department of Revenue in January 2024.
About the Individual Income Tax
The IRS and most states collect a personal income tax, which is paid throughout the year via tax withholding or estimated income tax payments.
Most taxpayers are required to file a yearly income tax return in April to both the Internal Revenue Service and their state's revenue department, which will result in either a tax refund of excess withheld income or a tax payment if the withholding does not cover the taxpayer's entire liability. Every taxpayer's situation is different - please consult a CPA or licensed tax preparer to ensure that you are filing the correct tax forms!
Historical Past-Year Versions of Nebraska Form 1040N-ES
We have a total of twelve past-year versions of Form 1040N-ES in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
TaxFormFinder Disclaimer:
While we do our best to keep our list of Nebraska Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.