Nebraska’s estimated tax test comes down to $500. If your 2026 Nebraska income tax, after personal exemption credits, will run $500 or more above your withholding and other credits, part of it has to be paid before the return is due. Form 1040N-ES is the booklet with the worksheet that works out how much, plus four vouchers for sending it by check.
The 2026 booklet is form 8-014-2025, revision 11-2025. The Department of Revenue’s forms page lists the 2025 booklet (December 2024) one line below it, so look at the year on the cover before you print.
Who has to pay, and who can skip it
The rule covers every resident and nonresident. An employee can ask the employer to withhold extra Nebraska tax in place of making the four payments, and if line 18 of the worksheet comes out under $500, payments are not required, although the instructions say you may still make them.
Distributors and operators of cash devices who are individuals owe a separate quarterly payment, due April 1, June 1 and October 1, 2026 and January 1, 2027, and may send it on this form.
When each payment is due
A calendar-year taxpayer pays on April 15, June 15 and September 15, 2026 and on January 15, 2027, in four equal installments, or puts the whole estimate in with the first. A date that lands on a weekend or legal holiday moves to the next business day. Fiscal-year taxpayers pay by the 15th day of the fourth, sixth and ninth months of the fiscal year and the first month of the next.
If at least two-thirds of your gross income for 2025 or 2026 comes from farming, ranching or fishing, one payment on or before January 15, 2027 avoids the penalty. File the 2026 Form 1040N by March 1, 2027 and pay the full tax with it, and no estimated payments are needed at all.
Worksheet lines 1 to 19, in filling order
The worksheet is on page 4. The booklet says to retain a copy for your records and not to file the amended computation schedule on its reverse side.
| Line | What it asks | What the booklet adds |
|---|---|---|
| 1 to 4 | Estimated federal AGI, then itemized deductions minus state and local income taxes | Federal Schedule A, lines 17 and 5a |
| 5 and 6 | Standard deduction, then the greater of lines 4 and 5 | Single $8,850; married filing jointly $17,700; head of household $12,950; married filing separately $8,850 |
| 7 to 10 | Nebraska adjustments up and down, giving taxable income | Line 9 includes federal bond interest |
| 11 and 12 | Tax from the page 6 schedule, then other taxes | Form 4972 and early-distribution tax, multiplied by .296 |
| 14 and 15 | Credits, then estimated tax | Include $176 per personal exemption |
| 16a to 16c | 90% of line 15, the 2025 tax, and the smaller of the two | 66 2/3% for farming or fishing; 110% of the 2025 tax if 2025 AGI was over $150,000 ($75,000 if married filing separately) |
| 17 and 18 | Tax withheld, then line 16c minus line 17 | Stop if line 18 is zero or less, or line 15 minus line 17 is under $500 |
| 19 | The installment | One quarter of line 18 on each voucher if you start April 15; larger first installments if you start later |
The page 6 rate schedules run 2.46%, 3.51% and 4.55%, with the third and fourth brackets both at 4.55% under Nebraska Revised Statute § 77-2715.03(2)(c)(v).
What goes on a voucher
A voucher is for a check or money order only. Each takes the name that will appear first on the return, the spouse’s name on a joint return, the address, and both Social Security numbers, in the same order as on the joint return. Line 1 is the payment, net of any 2025 overpayment applied to that installment. If income rises, the amended schedule on page 5 gives a new amount per remaining payment, which goes on line 1 of the next voucher.
An overpayment from 2025 can go to any installment. The department applies it first to a balance owed for another tax year and sends a written notice when it does. Make the check payable to “Nebraska Department of Revenue” and mail it with the voucher to:
Nebraska Department of Revenue
PO Box 98911
Lincoln, NE 68509-8911
How the underpayment penalty is measured
An estimate is underpaid when withholding plus payments are less than the smaller of two figures: 90% of the year’s tax (66 2/3% for farming, ranching and fishing), or the prior year’s Nebraska tax, at 100% if federal AGI was $150,000 or less and 110% above that. Form 2210N goes with the 1040N. No penalty applies if you had no 2025 liability and a full 12-month 2025 return, if you are a first-time Nebraska filer, or if your 2026 tax minus withholding is under $500.
Where payments go wrong
- Leaving the Social Security numbers off. The voucher marks them as required.
- Raising an installment without changing a payment already scheduled online. The instructions say to cancel and reschedule it, and no voucher is filed for electronic payments.
- Paying through e-pay late in the day. A payment is timely only if completed, with the confirmation number received, before 5:00 p.m. central time on the due date.
- Paying jointly while separated under a divorce or separate maintenance decree, or with different tax years. Joint payments are not allowed then.
Paying online, and getting the booklet
Vouchers are not needed for electronic payment: withdrawal through an e-filed return, Nebraska e-pay (a date up to a year ahead), or a credit card through ACI Payments (800-272-9829, jurisdiction code 3700, fee paid to the vendor). The booklet is downloaded from the department’s website; questions go to 800-742-7474 or 402-471-5729.
Official PDF: Form 1040N-ES — Official PDF (revenue.nebraska.gov)
Sources
- Nebraska Department of Revenue, 2026 Nebraska Individual Estimated Income Tax Payment Vouchers, Form 1040N-ES, 8-014-2025 Rev. 11-2025 (revenue.nebraska.gov)
- Nebraska Department of Revenue, Individual Income Tax Forms (revenue.nebraska.gov)
- Nebraska Department of Revenue, Estimated Income Tax, e-pay (revenue.nebraska.gov)