2025 Nebraska State Tax Deadlines
Nebraska Individual income tax filing deadlines and extensions for 2025.
If you are a resident or have been involved in business operations within Nebraska, you might be required to file Nebraska State taxes. Nebraska state income tax rates range from 2.46% to 5.20% in 2025, utilizing a progressive tax system that increases with higher income levels. This comprehensive guide outlines the key tax deadlines and considerations applicable to Nebraska in 2025.
Nebraska business tax deadlines for 2025
C Corporations' deadlines and requirements
C Corporations in Nebraska must file and pay Corporate Income Taxes by April 15, 2026.
Filing requirements include:
- Complete Form 1120N (Nebraska Corporation Income Tax Return)
- File online with the Nebraska Department of Revenue's electronic filing system
- File by mail must be postmarked by the due date
- Payment must be made by April 15, 2026
Extension to file taxes in Nebraska for 2025
The Extension Deadline for Nebraska Corporate income tax returns is October 15, 2026. Nebraska automatically grants a six-month extension on filing Corporate income tax returns if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
Pass-through entities
Nebraska S Corporations and Partnerships tax deadlines for 2025
S Corporations and Partnerships must file in Nebraska by March 15, 2026.
Required forms include:
- Form 1120S-N – S Corporation Income Tax Return
- Form 1065N – Partnership Income Tax Return
Extension to file S Corporations and Partnerships taxes in Nebraska for 2025
The Extension Deadline for Nebraska S Corporation & Partnership income tax returns is September 15, 2026. Nebraska automatically grants a six-month extension on filing pass-through entity tax returns if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due March 15, 2026.
Nebraska Individual tax considerations for 2025
Filing requirements and income thresholds
Individuals in Nebraska must file a State income tax return if their gross income exceeds the standard deduction for their filing status.
The 2025 standard deduction amounts are:
- $7,900 for single taxpayers or married filing separately
- $11,850 for head of household filers
- $15,800 for married filing jointly
- $15,800 for qualifying widow(er)
Estimated tax deadline for Nebraska 2025
Estimated tax payments are due:
- April 15, 2025
- June 16, 2025
- September 15, 2025
- January 15, 2026
Who must make estimated payments
You must make Nebraska estimated income tax payments during 2025 if your Nebraska income tax liability for the current year, after subtracting withholding and credits, is expected to be $500 or more.
Individual tax deadline for Nebraska 2025
You must file and pay Individual Income Taxes in Nebraska by April 15, 2026. Nebraska accepts electronic filing through NebFile, which significantly saves time and processing efforts.
Available forms include:
- Form 1040N – Resident Personal Income Tax Return
- Form 1040N-ES – Estimated Tax Payment Voucher
Extension to file taxes in Nebraska for 2025
The Extension Deadline is October 15, 2026, to file your Nebraska Individual Income tax return. Nebraska automatically grants a six-month extension on filing personal income taxes if a federal extension is filed. This is an extension to FILE, not an extension to PAY—payment is still due April 15, 2026.
What Nebraska tax professionals need to know
Several key considerations make Nebraska's tax landscape unique for 2025:
Nebraska's progressive tax system ranges from 2.46% to 5.20%, with planned rate reductions scheduled to continue through 2027. The State offers various tax credits, including the Family Caregiver Tax Credit and community college property tax credits.
Electronic filing requirements
Nebraska has implemented specific electronic filing requirements:
- Starting with tax year 2024, Nebraska has an e-filing mandate for Form 1041N, Nebraska Fiduciary Income Tax Return
- Paid tax preparers who file 25 or more fiduciary returns must e-file all Nebraska fiduciary returns
- Business deductions can be processed more efficiently through electronic systems
Pass-through entity tax considerations
Nebraska Department of Revenue Legislation Bill 754 (LB 754) enables eligible Partnerships and S corporations to make an irrevocable election to be treated as a pass-through entity for tax purposes. This election allows pass-through entities to pay State income tax at the entity level, potentially providing tax benefits to owners.
Nebraska's unique tax features for 2025
New family caregiver tax credit
For tax years beginning on or after January 1, 2025, eligible family caregivers who provide care and support to an eligible family member and incur eligible expenditures during the taxable year may apply for this nonrefundable income tax credit. The credit equals 50% of eligible expenses, with a maximum credit of $2,000 or $3,000 if the eligible family member is a veteran or has been diagnosed with dementia.
Social Security benefits exemption
For 2024, 80% of Social Security benefits are exempt, with a 100% exemption expected by the 2025 tax year, providing significant tax relief for retirees and those receiving Social Security benefits.
Military pay considerations
Nebraska provides favorable treatment for military personnel:
- Military retired pay receives special consideration under Nebraska tax law
- Travel expenses for military personnel may qualify for deductions
- Active-duty military pay considerations vary based on residency status
Agricultural provisions
Nebraska offers special provisions for farmers and agricultural businesses:
- If at least two-thirds of your gross income is derived from farming, you may pay estimated tax by January 15, 2026
- Agricultural depreciation rules provide additional benefits for farming operations
- Special timing rules apply for farmers who file returns by March 1, 2026
Sources
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The material discussed on this page is meant for general illustration and/or informational purposes only and is not to be construed as investment, tax, or legal advice. You must exercise your own independent professional judgment, recognizing that advice should not be based on unreasonable factual or legal assumptions or unreasonably rely upon representations of the client or others. Further, any advice you provide in connection with tax return preparation must comply in full with the requirements of IRS Circular 230.
Please note that if any due date falls on a federal or state holiday or weekend, it may be adjusted to the next business day. Always verify current deadlines with the appropriate tax professional and authorities.
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