Filing your Nebraska state tax return correctly is essential for all taxpayers. The 2014 tax year introduced updated rules that affected how residents, part-year residents, and nonresidents report income and claim credits. Missing information or underpayment of estimated tax could result in penalties, interest charges, or delayed refunds. Completing your return with the proper support ensures you avoid costly mistakes.

For 2014, the Nebraska Department of Revenue implemented key changes directly impacting how you file. The state eliminated the alternative minimum tax, reduced rates in the first three income brackets, and expanded tax brackets to relieve more taxpayers. These updates also included higher deductions for the Nebraska college savings plan and a shift to market-based apportionment for service income. Because of these changes, responding with accurate and updated information was crucial when completing your return.

This guide provides step-by-step instructions to help you file your 2014 Nebraska return. Whether you e-filed using professional software, mailed paper forms, or worked with a tax preparer, knowing the correct status rules and documentation requirements was vital. You’ll also find guidance on how to check your refund, request a payment plan if you owe, and run through a final checklist before submitting. Please note this guide applies only to 2014 returns, as tax laws may have since changed.

Overview of Nebraska State Tax Return for 2014

By understanding who is required to file and what changes affected the 2014 tax year, you can ensure that you meet all of the requirements and take advantage of the benefits available to you without any hassle.

Who Must File

Nebraska residents must file a state return if they were required to file a federal return with tax liability or had $5,000 or more in net Nebraska adjustments to federal adjusted gross income. This threshold includes out-of-state municipal bond interest exempt from federal taxes, but must be reported to Nebraska.

  • Full-year residents: Required to file if you had federal filing obligations or met the $5,000 Nebraska adjustment threshold for income items like non-Nebraska municipal bonds.

  • Partial-year residents: Must file if you had any income derived from or connected to Nebraska sources during your period of state residency, regardless of the amount.

  • Nonresidents: Required to file if you received any income from Nebraska sources, such as wages earned while working in the state or rental income from Nebraska properties.

Income Thresholds

The primary income threshold for Nebraska residents in 2014 was $5,000 or more, based on net adjustments to their federal adjusted gross income. This threshold calculation includes various items, such as out-of-state municipal bond interest that is exempt from taxes and treated differently by Nebraska for tax purposes than under federal law. 

Suppose a Nebraska resident's net adjustments to their federal adjusted gross income meet or exceed this threshold. In that case, they are subject to relevant state tax considerations, with particular attention to specific income sources like municipal bond interest that have distinct tax treatments at the state level.

Key Changes Compared to 2013

Several vital modifications affected how taxpayers calculated their 2014 Nebraska tax obligations and available benefits.

  • Tax rate reductions: The first three income tax rates were lowered, and brackets were expanded to relieve lower- and middle-income filers.

  • Alternative minimum tax elimination: Nebraska eliminated the alternative minimum tax and related prior-year minimum tax credit starting with 2014 returns.

  • College savings plan enhancement: The maximum deduction for Nebraska College Savings Plan contributions increased to $10,000 for single, head of household, and married filing jointly status, with $5,000 for married filing separately.

  • Service business apportionment: Sole proprietors with multi-state service operations must now apportion income based on customer location rather than where services were performed.

Getting the Right Forms

Obtaining the correct forms and understanding available resources ensures that you have everything needed to complete your 2014 Nebraska tax return accurately.

Main Forms for 2014

Form 1040N serves as the primary Nebraska individual income tax return for 2014, but several supporting forms may be necessary depending on your situation.

  • Form 1040N: The primary Nebraska individual income tax return that all filers must complete with income, deductions, and tax calculations.

  • Schedule I: Required for reporting adjustments to federal adjusted gross income and claiming credits for taxes paid to other states.

  • Form 1040XN: Used for amended returns if you discover errors or receive corrected tax documents after filing your original return.

Where to Access Forms

The Nebraska Department of Revenue provides all official 2014 tax forms through its website, but the complete booklet offers the most comprehensive resource for most filers.

  • Online access: All forms, including individual forms and complete packages, are available on the official page under the 2014 income tax forms section.

  • Complete booklet advantage: The 2014 Individual Income Tax Booklet contains all necessary forms, schedules, instructions, and tax calculation tables in one convenient document that eliminates the need to download multiple files.

Step-by-Step Instructions to Complete the 2014 Nebraska Return

Following these detailed steps ensures you complete your Nebraska tax return accurately and avoid common errors that could delay processing or result in penalties.

Step 1: Required Documents

Gather all necessary documents before beginning your return to ensure accurate reporting and avoid delays during the filing process. Your completed federal tax return is the foundation for most Nebraska calculations, while supporting documents verify income and withholding amounts.

Step 2: Filing Status and Personal Information

Enter your personal information exactly as it appears on your federal return to maintain consistency between filings. Your Nebraska filing status must match your federal status, and all Social Security numbers must be entered precisely as shown on Social Security cards to prevent processing delays.

Step 3: Income Reporting

Report your federal adjusted gross income directly from your federal return, then calculate any required Nebraska adjustments using Schedule I. The most common adjustment involves adding out-of-state municipal bond interest, which is exempt from federal taxes, but must be included in Nebraska calculations.

Step 4: Deductions and Credits

You can choose between the standard deduction amounts provided in the tax calculation schedule or itemize deductions if they exceed the standard amounts. Nebraska generally follows federal itemized deductions with some state-specific modifications, and 2014 offered enhanced credits, including the increased college savings plan deduction.

Step 5: Tax Calculation

Use the 2014 Nebraska Tax Calculation Schedule provided in the official booklet to determine your tax liability based on your Nebraska adjusted gross income and filing status. The 2014 schedule reflects the reduced rates and expanded brackets that took effect that year.

Step 6: Common Mistakes to Avoid

Review your completed return carefully to avoid errors that frequently cause processing delays or penalties. Double-check that your filing status matches your federal return, all Social Security numbers are entered correctly, mathematical calculations are accurate, both spouses have signed if married filing jointly, and you have used the correct 2014 tax forms rather than forms from other years.

Filing Your Nebraska Return

Electronic filing options provide faster processing, increased accuracy, and quicker refunds than paper filing methods for your 2014 Nebraska tax return.

E-Filing Options

Nebraska offers multiple-filing approaches for 2014 returns, with most taxpayers able to file federal and state returns simultaneously through integrated software solutions.

  • Fed/State e-filing programs: Most commercial tax software packages support combined federal and Nebraska e-filing, allowing you to complete both returns in one process with automatic data transfer.

  • Professional preparer services: Many tax preparation offices offer e-filing services for Nebraska returns, providing human support for complex situations or those who prefer professional assistance.

  • Confirmation benefits: Electronic filing immediately confirms that your return was received and accepted, eliminating uncertainty about whether your filing reached the tax authority.

Paper Filing

Paper returns must be mailed to the Nebraska Department of Revenue and generally take longer to process than electronic submissions. To ensure your paper return is received and processed, send it to the following address: Nebraska Department of Revenue, PO Box 98903, Lincoln, NE 68509-8903.

Filing Deadlines and Extensions

In 2014, individual taxpayers were required to submit their federal income tax returns by April 15, 2015. However, for those filing based on a fiscal year rather than the calendar year, the filing deadlines varied depending on their specific year-end dates. Although taxpayers could request extensions to gain extra time for submitting their returns, these extensions did not apply to paying any taxes owed. Consequently, if any tax remained unpaid after the original due date, it continued to accrue interest until fully paid.

Making Payments for 2014 Tax Year

Nebraska provided several convenient payment methods for taxpayers who owed additional tax after completing their 2014 returns.

Electronic Payment Options

Electronic payment methods offer convenience, scheduling flexibility, and immediate confirmation for tax payments.

  • Nebraska e-pay system: The free web-based payment system allowed taxpayers to schedule payments up to a year in advance and receive email confirmations for all transactions.

  • Electronic Funds Withdrawal: This option is available when e-filing returns. This option automatically withdraws payment from your bank account on a date you specify as part of the electronic filing process.

  • Credit card payments: Accepted through Official Payments at officialpayments.com using Nebraska Jurisdiction Code 3700, with a 2.49% convenience fee (minimum $1) applied to all credit card transactions.

Traditional Payment Methods

Taxpayers who prefer traditional payment methods can continue to use check or money order payments. When making these payments, ensure they are payable to "Nebraska Department of Revenue." You can include these payments along with your paper tax returns, or if you are filing electronically, you may mail them separately. This provides a straightforward and convenient way for taxpayers to fulfill their payment obligations using familiar and trusted methods.

Payment Plans

Taxpayers who cannot pay their full liability by the deadline should still file their return on time to avoid late filing penalties. It is advisable to pay as much as possible by the due date and contact the Nebraska Department of Revenue to explore installment plan options. Keep in mind that interest will continue to accrue on any unpaid balances.

Tracking Your Refund or Balance Due

Nebraska provided multiple methods for taxpayers to check their refund status and account information after filing their 2014 returns.

Refund Status Options

Check your refund status through the Nebraska Department of Revenue phone system at 800-742-7474 for Nebraska and Iowa residents, or 402-471-5729 for others. Online tools were also available through the “Where’s My Refund?” tool for convenient status updates.

Processing Timeframes

Electronic returns are processed much faster than paper submissions, with e-filed returns typically receiving refunds more quickly. Paper returns could take up to three months to process and issue refunds, making electronic filing the preferred method for faster service.

Refund Offsets

Refunds issued to taxpayers may be used to settle any outstanding tax liabilities before the funds are refunded. The department can deduct these amounts from the refund if a taxpayer owes money to Nebraska, the federal government, or other state agencies. Additionally, the department will send notification letters to taxpayers, providing details about any amounts retained from their refunds due to debt obligations. This process ensures that existing debts are prioritized and managed efficiently, while maintaining transparency through proper communication.

Final Filing Checklist

Review this comprehensive checklist before submitting your 2014 Nebraska tax return to ensure accuracy and completeness.

  • Signatures and dates: When married filing jointly, both spouses must sign and date returns, with all signatures matching the names exactly as shown on the return.

  • Documentation attachments: Include copies of your federal return, all W-2 forms, 1099 forms, and completed Schedule I if required for filing.

  • Accuracy verification: Double-check all Social Security numbers against Social Security cards, verify all mathematical calculations using tax tables, and confirm your filing status matches your federal return.

  • Payment and deposit information: If taxes are owed, include payment, verify bank account information for direct deposit accuracy, and use the correct mailing address if filing paper returns.

Frequently Asked Questions

What was the filing deadline for 2014 Nebraska tax returns?

For calendar-year taxpayers, the filing deadline for 2014 Nebraska state income tax returns was April 15, 2015. Fiscal-year filers had to file by the 15th day of the fourth month after the tax year ended. While an extension was available for completing paperwork, it did not extend the time to pay. Any unpaid state tax after April 15 accrues interest and potential underpayment penalties.

Can I still file my 2014 return late, and what are the penalties?

You can still file a late 2014 Nebraska tax return, but taxpayers should respond quickly to avoid larger charges. The penalty for not filing on time was 5% per month of the unpaid income tax, up to a maximum of 25%. Interest also continued to run from the original due date. Filing late, even after the deadline, is far better than never filing.

What if I had no income in 2014? Do I still need to file?

You were generally not required to file a Nebraska return if you had no income in 2014 and no federal filing obligation. However, many taxpayers would benefit from filing if Nebraska taxes were withheld. You can claim a refund or credit for overpayment by completing a return. This step ensures updated records and supports taxpayers who want to check their status or request money back.

Can I amend my 2014 Nebraska return if I made an error?

If you find errors or receive new federal information, you can amend your 2014 Nebraska tax return by filing Form 1040XN. Common reasons include corrected income forms, changes in filing status, or overlooked credits. Nebraska allows you to claim a refund three years from the original due date. Completing this step carefully with updated information helps taxpayers avoid delays or rejected refund claims.

How can I request a copy of my filed 2014 return?

You must contact the Nebraska Department of Revenue directly to obtain a copy of your 2014 Nebraska tax return. Taxpayers can request this information by mail or phone, but you must verify your identity for security purposes. A fee may apply to process your claim. Having an official copy is beneficial when checking past income, completing future returns, or responding to federal or state inquiries.

What if I moved to or from Nebraska during 2014?

You are considered a partial-year resident if you moved to or from Nebraska in 2014. You must file a Nebraska tax return if you earned Nebraska-source income during your residency. Taxpayers are required to apportion their income between states based on their time in Nebraska. Completing this process ensures accurate income reporting and prevents underpayment penalties by following updated Nebraska Department of Revenue rules.

Do I need to make estimated tax payments for 2015?

Yes, you must make estimated tax payments for 2015 if you expect to owe $500 or more in Nebraska state taxes, and your withholding will not cover at least 90% of your liability. The first quarter payment was due April 15, 2015. Taxpayers should verify their federal return, run income estimates, and respond with timely payments to avoid penalties for underpayment or incomplete support documentation.

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