Nebraska Nebraska Extension of Statute of Limitations Agreement

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

RESET

FORM

872N

• See limitation periods in the table below.
	 Name			

Your Social Security Number	

	 Street or Other Mailing Address			

Nebraska ID Number	

	 City	

State	

Effective Date	

Zip Code	

PRINT

Spouse’s Social Security Number

Federal ID Number	

Date Agreement Extended to

	 Tax Categories
Sales Tax

Corporate Income Tax

Income Tax Withholding

Other_______________________

Use Tax

Individual Income Tax

Waste Reduction and Recycling Fee

Other_______________________

Litter Fee

Lodging Tax

Pass through Income of a Partnership,
S Corporation, or Fiduciary

The Nebraska Department of Revenue and the taxpayer agree that a notice of deficiency (or filing a claim for overpayment) for the
amount of Nebraska and local tax (determined under existing or applicable prior law) in the tax categories listed above, may be mailed
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)	

Date

Print Name

For Nebraska Department of Revenue Use Only

sign
here

Department of Revenue Authorized Signature

Title	

Date

Statute of Limitation Periods for Assessment of Tax
Return
Filing Status

Statute of Limitation Periods for Various Tax Categories
Sales Tax, Use Tax, Lodging Tax, and
Income Tax
Income Tax Withholding
Litter Fee

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 in
Excess of 25%

Six years from the last day of the calendar
month following the period of the 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).
**	This statute of limitations applies where an amount is omitted from a return that is in excess of 25% of the amount of tax stated in the return. Neb. Rev. Stat. § 77-2709.
**	This statute of limitations applies where an amount is omitted from Nebraska taxable income that is in excess of 25% of the amount of taxable income stated in the return
or a corporate return omits a properly includable member of the unitary group. Neb. Rev. Stat. § 77-2786.

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. 6-2021
Supersedes 8-209-1972 Rev. 3-2021

Instructions
When and Where to File. A Nebraska Extension of Statute of Limitations Agreement, Form 872N (agreement), is
completed when the taxpayer and the Nebraska Department of Revenue (DOR) agree to extend the period of limitation for
mailing a notice of deficiency of Nebraska tax, or filing a claim for overpayment of tax.
An agreement signed on behalf of a flow-through entity will also extend the time allowed for a deficiency determination against
the partners, shareholders, or members of the entity 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.
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 name and business address of the entity. If this agreement applies to multiple entities,
an attachment must be submitted with this agreement listing the name, Nebraska ID Number and Federal ID Number for
each entity.
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 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 statute of 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 after the date the IRS approves the extension.
Appeal Rights. The Form 872N does not relinquish any appeal rights to which the taxpayer would otherwise be entitled.