Nebraska Nebraska Application for Extension of Time

Nebraska Application for Extension of Time
Form 4868N
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Nebraska Application for Automatic Extension of Time
to File a Nebraska Individual Income Tax Return

FORM

4868N

PLEASE DO NOT WRITE IN THIS SPACE

	Taxable year beginning

, 20

	 Your First Name and Initial	

, and ending

, 20  

Last Name

	 If Married, Filing Jointly, Spouse’s First Name and Initial	 Last Name
	 Current Mailing Address (Number and Street or PO Box)			
	 City	

Social Security Number
State	

ZIP Code	 If Married, Filing Jointly, Spouse’s Social Security Number

Note: You have up to six months from the original due date to file your return, but earlier filing is encouraged. This form is not necessary if a
federal extension has been filed and you are not making a payment, or if the return is being e-filed by a paid tax preparer. See instructions
below for additional information.

	Please consider using the Nebraska Department of Revenue’s (DOR) e-pay program to make this payment.
	It’s fast, secure, and easy.
	Tentative tax payment (Enter the amount of payment remitted with this extension request)....................................

Instructions
This application extends the filing date for your return, but does not extend the due date to pay the tax.
Interest will be assessed from the due date to the payment date.
Who May File. Any individual making a tentative tax payment and/or wanting more time to file a Nebraska income tax
return, must file a Nebraska Application for Automatic Extension of Time, Form 4868N. The requirement to file Form 4868N
is waived if the Nebraska tax return is e-filed through a paid tax preparer. Married couples who file married, filing separately,
who both want an extension of time, must each complete a separate Form 4868N.
If a federal extension of time has been granted, the filing date for Form 1040N is automatically extended for the same period.
When you file your Nebraska income tax return, if not e-filing through a paid tax preparer, you must:
•

Send a copy of the Application for Automatic Extension of Time to File, Federal Form 4868; or

•

Attach an explanation that you received an automatic federal extension electronically; and include your federal
confirmation number.

Taxpayers using an online software product or NebFile (the DOR’s free online e-filing alternative) must mail the above
information to the DOR after e-filing. Paper filers must attach the extension information to the paper return.
When and Where to File. The Form 4868N must be filed by the original due date of the return to be approved. Mail
Form 4868N to:
Nebraska Department of Revenue
PO Box 94818
Lincoln NE 68509-4818
Tentative Tax Payment. Although an approved extension of time extends the filing date for the return, interest is due from
the original due date of the return to the payment date. A tentative tax payment will stop interest from accruing on the paid
amount. This amount should be claimed as a credit on the estimated payments line of Form 1040N, when the return is filed.
You can use the DOR’s e-pay system to make your tentative tax payment. It’s fast, secure, and easy.
Taxpayer Notification. The taxpayer will be notified if the requested Nebraska extension is denied. All approved extension
requests will be granted an automatic six-month filing extension beyond the original due date. Notification will only be
sent when the extension application is not granted.

Mail this application to: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818
revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729
8-079-1968 Rev. 11-2022 Supersedes 8-079-1968 Rev. 1-2021