Nebraska Application for Automatic Extension of Time

Application for Automatic Extension of Time
Form 7004N
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Application for Automatic Extension of Time

FORM

7004N

to File Nebraska Corporation, Fiduciary, or Partnership Return

Taxable year beginning

,       

and ending

,   

	 Name Doing Business As (dba)
Legal Name
	 Street or Other Mailing Address	
	 City	

State	

ZIP Code	

Federal ID Number 	

Nebraska ID Number 	

Automatic 6-Month Extension
• Check one of the boxes below if filing Federal Forms 1041, 1041-QFT, 1041-N, or 1065.
Nebraska Fiduciary Income Tax Return, Form 1041N

Nebraska Return of Partnership Income, Form 1065N

Automatic 7-Month Extension
• Check all appropriate boxes if filing Nebraska Forms 1120N or 1120-SN.
Automatic seven-month filing extension from the	
original due date.	

Extension in addition to the federal extension up to a
maximum of seven months from the original due date.
Attach a copy of the Federal Form 7004 filed with the
Internal Revenue Service.	 	

	 Is the corporation organized as an exempt organization?	
YES	
	 Is the corporation a cooperative described in IRC section 6072(d)?	
YES	
	 Is the corporation an S corporation? 	
YES
	 Is the corporation a foreign corporation with no US offices?	
YES	
Tentative Tax Payment Calculation

NO
NO
NO
NO

• Entities filing a fiduciary or partnership return need not complete lines 1 through 10 below. A fiduciary or partnership must complete line 11.

1	 Tentative income tax liability for taxable period before any applicable credits . . . . . . . . . . . . . . . . . . . 	 1
	2	Premium tax credit  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 2
3	 Form 3800N nonrefundable credits  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 3
	4	Other nonrefundable credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 4
	5	Total nonrefundable credits (total of lines 2 through 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 5
	6	Tentative income tax liability after nonrefundable credits. Subtract line 5 from line 1 (if the line 5
amount is more than the line 1 amount, enter -0-)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 6
	7	Form 3800N refundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 7
	8	Estimated income tax payments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 8
	9	Other payments or refundable credits (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	 9
	10	 Total prior payments and credits (total of lines 7 through 9) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	10
	11	 Tentative tax payment (line 6 minus line 10)  . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 	11
		
Check this box if your payment is being made electronically.  

If the corporation is a member of a unitary group of corporations filing a combined return, complete the following section.
ID Numbers
Name and Address of Each Member of the Unitary Group
Nebraska
Federal

Under penalties of perjury, I declare that I have been authorized to make this application, and that to the best of my knowledge and belief, the
statements made above are correct and complete.

sign
here

Authorized Signature	

Date	

Email Address

(   )
Title	

Daytime Phone Number

Mail this application and remit payment (electronically, if required) to:
Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.
revenue.nebraska.gov, 800-742-7474 (NE and IA), 402-471-5729

8-021-1968 Rev. 9-2023
Supersedes 8-021-1968 Rev. 9-2022

Instructions
Who May File. A corporation (C corporation and S corporation), fiduciary, partnership, or limited liability company
making a tentative tax payment, and/or wanting more time to file a Nebraska tax return, must file a Nebraska Application for
Extension of Time, Form 7004N. The Form 7004N must be filed even if a tentative income tax payment is made electronically.
If you have filed for a federal extension and are not making a tentative income tax payment to Nebraska, you do not need to
complete this application. When your Nebraska income tax return is filed, you must attach a copy of the Federal Form 7004
filed with the IRS, or a copy of the approved federal extension. If a federal extension of time has been granted, the filing date
for Forms 1120N, 1120-SN, and 1065N is automatically extended for the same period. If a federal extension of time has been
granted to an estate or trust, the filing date for Form 1041N is automatically extended for six months.
Corporations. When a federal extension of time has been granted and additional time is necessary to file a Nebraska
corporation income tax return, file Form 7004N on or before the date the federal extension expires. Attach a copy of the
Federal Form 7004 filed with the IRS, or a copy of the approved federal extension. A maximum of a seven-month extension
beyond the original due date of the corporation income tax return is allowed for Nebraska.
Partnerships, Estates, and Trusts. Nebraska will only allow partnerships an extension of time up to the maximum
number of months provided by the IRS. Nebraska will allow estates and trusts an extension of up to six months. No additional
Nebraska extension will be granted.
When to File. Form 7004N must be filed on or before the due date of the original return. Corporations may also file
Form 7004N on or before the date that a federal extension expires.
Where to File. Mail Form 7004N to the Nebraska Department of Revenue, PO Box 94818, Lincoln, Nebraska 68509-4818.
Line 4. Other nonrefundable credits. Enter the total of the employer's credit for expenses incurred for TANF (ADC)
recipients, CDAA credit, and Nebraska employer tax credit for employing convicted felons.
Line 9. Other payments or refundable credits. Enter the total of the Beginning Farmer credit, Nebraska income tax
withheld, Property Tax Incentive Act credits, and PTET credit. The property tax incentive act credit includes the credits for
school district property taxes and community college taxes paid. The PTET credit includes your share of the Nebraska passthrough entity tax paid by a partnership in which you hold an ownership interest.
Amount of Payment. Payment of the amount shown on line 11 must be remitted either with this form or electronically
using one of the electronic payment options identified below.
Mandates of Electronic Payment. Some entities are required to make their payments (tax, penalty, and interest)
electronically. For mandate purposes, all of the electronic payment options listed below satisfy the mandate requirement.
All entities are encouraged to make their payments electronically.

Electronic Payment Options

Nebraska e-pay. Nebraska e-pay is the Nebraska Department of Revenue's (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.
ACH Credit. You (or your bank) create an electronic file in the appropriate ACH file format. It is submitted to the
Federal Reserve and instructs your bank to “credit” the state’s bank account.
Nebraska Tele-pay. Nebraska Tele-pay is the DOR's phone-based electronic payment system. Call 800‑232‑0057,
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 a confirmation number at the end of your call.
Credit Card (Corporations only). 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 is charged to the card you use. This fee is paid to the credit card vendor,
not the state, and will appear on your credit card statement separately from the payment made to the DOR. 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. 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.
Corporate Unitary Group. Members of a unitary group filing a single return using the combined income approach should
only request one extension for the entire group. The name, address, Federal ID number, and Nebraska ID number of each
corporation included in the combined return must be listed on Form 7004N.
Terminating the Extension. The DOR may, at any time, terminate a C corporation’s extension of time by mailing
the taxpayer a notice of termination and allowing ten days from the date of the termination notice to file the Nebraska
corporate return.
Taxpayer Notification. The DOR will notify the applicant if this request for extension is denied. The notice will be sent
to the address entered on Form 7004N. No notice will be sent with respect to approved applications for an extension of
time to file a return.
Signatures. This application must be signed by a corporate officer, fiduciary, partner, member, a person currently enrolled
to practice before the IRS, or an attorney or certified public accountant qualified to practice before the IRS. If the taxpayer
authorizes any other person to sign this application, there must be a power of attorney on file with the DOR.
Email. By entering an email address, the taxpayer acknowledges that the DOR may contact the taxpayer by email.
The taxpayer accepts any risk to confidentiality associated with this method of communication. The 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.”