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Intuit
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Nebraska Payroll Tax Compliance

Use this information to ensure compliance with state payroll tax regulations. Find details on tax forms, withholdings, unemployment and other tax, e-file and pay information, general state and agency information, and employer registration.

Agency Form Detail

Form ID Tax Code Form Name
UI 11T (Filing) UI Combined Tax Report
Effective Date
Form Name
Combined Tax Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file
Payment Methods-DIY
Check E-pay

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing and/or payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
New Hire Report (Filing) UI New Hire Report
Effective Date
Form Name
New Hire Report
Filing Frequency
As required
Filing Due Dates
Due within 20 days after the employee is hired, rehired or returns to work. Employers who submit reports magnetically or electronically should submit the reports in two monthly transmissions not more than sixteen (16) days apart.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
UI 11W (Filing) UI Wage Report
Effective Date
Subform of
UI 11T
Form Name
Wage Report
Filing Frequency
Quarterly
Filing Due Dates
Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31).
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail E-file

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic filing submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
501N (Payment) WH Monthly Withholding Deposit
Effective Date
Form Name
Monthly Withholding Deposit
Filing Frequency
Monthly
Filing Due Dates
Due 15th day of the following month for the 1st and 2nd months of the quarter. Note: Form 941N is used to pay the taxes for January, April, July and October.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Electronic payment submission to the agency. or Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check
W-3N (Filing) WH Reconciliation of Income Tax Withheld
Effective Date
Form Name
Reconciliation of Income Tax Withheld
Filing Frequency
Annual
Filing Due Dates
Due by January 31st of the following year.
W2's sent with Annual Filing?
Yes
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
Check
State W2 (Filing) WH Wage and Tax Statement
Effective Date
Form Name
Wage and Tax Statement
Filing Frequency
Annual
Filing Due Dates
On or before January 31st following the end of the year being filed.
W2's sent with Annual Filing?
No
File Zero Wages Rule
No
File Zero Liability Rules
No

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Create File and Upload

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
N/A
941N (Filing) WH Withholding Return
Effective Date
Form Name
Withholding Return
Filing Frequency
Quarterly Annual
Filing Due Dates
Quarterly: Due the last day of the month following the end of the quarter. (April 30, July 31, October 31, and January 31). Annual: Due by January 31 of the following year.
W2's sent with Annual Filing?
No
File Zero Wages Rule
Yes
File Zero Liability Rules
Yes

Send Methods Available in QuickBooks Desktop Payroll

Effective Date
Filing Methods-DIY
Print and Mail
Payment Methods-DIY
Check

Send Methods Available in QuickBooks Online Payroll

Filing Methods
Signature-ready form to be printed, signed, and mailed to tax agency.
Payment Methods
ACH Credit or Check

Agency contact information

Effective Date
Agency Name
Nebraska Department of Revenue
Vendor Payable Name
Nebraska Department of Revenue
Mailing Address
Street Address; Nebraska State Office Building 301 Centennial Mall South Lincoln, NE 68508 Mailing Address: Nebraska State Office Building PO Box 94818 Lincoln, NE 68509-4818
Phone Numbers
Tax Payer Information 800-742-7474 (toll free in NE & IA) 402-471-5729
Support Website URL
http://www.revenue.ne.gov/mail/ndrmail.html
Agency Website URL
http://www.revenue.ne.gov/withhold.html

Agency Holidays

Effective Date
Agency Holidays
Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Arbor Day - April 26 Day after Thanksgiving November 29

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NE Dept of Revenue Identification No.
QuickBooks Employer Account Number Format(s)
21-999999999 or 999999999

Agency Withholding Details

Effective Date
WH Supported?
Yes
Allowance Amount Detail
$1,960
Supplemental Rate Detail
5% if not paid at the same time with other wages.

W4 Requirements

Effective Date
Can Use Federal W4?
Yes

Agency Tax Payment Details

Effective Date
Tax Payment Name
NE Withholding

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Annual NE Withholding
Effective Date
Tax Payment Name
NE Withholding
Frequency
Annual
Liability Accrual Period
Calendar Year
Due Date
Due January 31st of the following year.
Monthly NE Withholding
Effective Date
Tax Payment Name
NE Withholding
Frequency
Monthly
Liability Accrual Period
Calendar Month
Due Date
Due 15th day of the following month for the 1st and 2nd month of the quarter on 501N coupon. The 3rd month payment is due the last day of the following month on 941N coupon.
Threshold Requirement
Greater than or equal to $500 for the 1st or 2nd month of the quarter
Quarterly NE Withholding
Effective Date
Tax Payment Name
NE Withholding
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter.

Electronic Mandate Requirements

Effective Date
Employer Filing Requirements
Employers that issue more than 50 W-2 statements in a year must file electronically.
Employer Payment Requirements
Effective July 2017 - payments exceeding $5,000 in the prior year must pay electronically; Agency is enforcing July 2019.

Agency contact information

Effective Date
Agency Name
Nebraska Department of Labor
Vendor Payable Name
Nebraska U.C. Fund
Mailing Address
P.O. Box 94600 550 South 16th Street Lincoln, NE 68509-4600
Phone Numbers
General Information and Employer New Accounts 402-471-9898
Support Website URL
https://dol.nebraska.gov/ContactUs
Agency Website URL
https://dol.nebraska.gov/Home/Businesses

Agency Holidays

Effective Date
Agency Holidays
For Federal Holidays refer to Agency IRS, Tax Items WH/SS/Medicare State Observed Holidays: Arbor Day - April 26 Day after Thanksgiving November 29

Agency Account Number Formats (QuickBooks Desktop Payroll only)

Effective Date
Account Number Name
NE Dept of Labor Employer Acct No.
QuickBooks Employer Account Number Format(s)
9999999999

Agency Tax Rate Detail

Effective Date
Fixed Dollar Amount
N/A
Minimum Rate
N/A
Maximum Rate
5.4%
New Employer Rate
1.25%

Employer Wage Base

Effective Date
Wage Base Amount
$9,000.00

Employee Rates

Fixed Rate
N/A

Employee Wage Base

Wage Base Amount
N/A

Agency Surcharge Detail

Effective Date

Verification Tracking

Last Verified Date
08-26-2019

Agency Tax Payment Details

Effective Date
Tax Payment Name
NE UI and State UI Tax

Verification Tracking

Last Verified Date
07-30-2019

Tax Payment Frequency Detail

Payment Frequency Payment Name
Quarterly NE UI and State Tax
Effective Date
Tax Payment Name
NE UI and State Tax
Frequency
Quarterly
Liability Accrual Period
Calendar Quarter
Due Date
Due the last day of the month following the end of the quarter (April 30, July 31, October 31, January 31). Starting 2020 Annual payments will be accepted-see Yearly deposit frequency
Threshold Requirement
N/A

Electronic Mandate Requirements

Employer Filing Requirements
UI Filing: Employers that reported $100,000 or more in payroll in either of the preceding two years must file wage and tax information electronically.
Employer Payment Requirements
Employers that reported $100,000 or more in payroll in either of the preceding two years must pay taxes electronically.

Electronic Form Requirement Detail

Form ID
UI 11T
Effective Date
Filing Enrollment Instructions
You don't need to enroll with the Nebraska Department of Labor in order to e-file through Quickbooks.
Payment Enrollment Instructions
You don't need to enroll with the Nebraska Department of Labor in order to e-pay through Quickbooks.
Login Requirements
No User ID, PIN or password required!
Additional Login Requirements
Not applicable.
Change Bank Account Instruction
You can select the bank account and the routing number to use when you make your e-payment. Make sure that the bank account and routing number that you want to use is set up correctly for e-pay.
Alternative Submission Process
File directly on the UICONNECT web site. You must be registered to use the system. If you're not currently registered, you can register online. To start the registration process, click Register on the UICONNECT web site. Alternatively, you can print and mail your form and check.

Withholding Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
http://www.revenue.nebraska.gov/electron/online_f20.html
Is there a registration fee?
No
What is the name of the form to use for registration?
FORM 20
What is the link to the form for registration?
http://www.revenue.state.ne.us/tax/current/fill-in/f_20.pdf
Additional information about the registration for this state.
Online Registration will provide account number and PIN used for E-File immediately when the application is submitted. Paper application Fax to 402 471-5927 will take 7 days to process and mail account number. ACH Payment method can be turned on if we have AID.

Unemployment Insurance Tax

How does the agency prefer the employer to register?
Online
Where can I find out more about the agency process for registration?
https://uiconnect.ne.gov/uiconnect/faces/jsp/register.jsp
Is there a registration fee?
No
What is the name of the form to use for registration?
Nebraska UI Connect
What is the link to the form for registration?
https://uiconnect.ne.gov/uiconnect/faces/jsp/register.jsp
Additional information about the registration for this state.
Online registration, once completed, is still processed manually by UI. The employer must complete the fields for estimated payroll for the application to be processed at all. If these fields are completed they can receive their number within 3 business days. ACH Payment Method can be turned on if we have AID

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