# Form 1040XN — Nebraska Form 1040XN: amending a 2024 or earlier state return

- **Canonical URL:** https://formspedia.com/us/nebraska-1040xn/
- **Last updated:** 2026-11-06
- **Country & Language:** United States (`en-US`)
- **Form:** Form 1040XN
- **Revision:** 8-773-2024 (Form 1040XN for tax year 2024, the last 1040XN DOR publishes; tax year 2025 is amended on Form 1040N with the Amended Return box)
- **Issuing Agency:** Nebraska Department of Revenue
- **Tax Area:** Personal income tax
- **Who Must File:** Individuals correcting a Nebraska individual income tax return already filed for tax year 2024 or earlier, including after a federal or other-state change; tax year 2025 amendments use Form 1040N
- **Filing Method:** Paper only for 2024 and earlier, mailed to Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911; NebFile cannot be used
- **Filing Deadline:** Within 60 days after filing an amended federal return (or after proof of federal acceptance when it claims a refund); refund claims within 3 years of the due date or 2 years from payment, whichever is later
- **Legal Basis / Statute:** Not cited on Form 1040XN or its instructions
- **Official Form PDF:** https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2024/f_1040XN_and_Schedules.pdf

Form 1040XN corrects a Nebraska individual income tax return that has already been filed. Each 1040XN belongs to a single tax year. The newest one the Nebraska Department of Revenue (DOR) publishes is the 2024 form, numbered 8-773-2024, and its instructions say it can only be used when amending tax year 2024. For tax year 2025 there is no separate amended form: a 2025 return is corrected on Form 1040N itself, with the "Amended Return" box checked.

### Which form amends which tax year

DOR's tips sheet for amended individual returns divides the years like this:

| Tax year being corrected | Form to use | How it reaches DOR |
| --- | --- | --- |
| 2024 and earlier | The Form 1040XN printed for that year (DOR's forms page lists versions back to 2010) | Paper only, mailed to PO Box 98911, Lincoln, NE 68509-8911 |
| 2025 | 2025 Form 1040N with the Amended Return box checked | E-filed through commercial software that supports amended Nebraska returns, or on paper |

NebFile, DOR's own filing service, accepts original returns only and cannot be used for an amendment in any year. An original return must be on file before an amended one is accepted. If you never filed for a past year, that year's original goes on Form 1040N.

Three kinds of correction stay off Form 1040XN:

- Use tax. Line 55 repeats the use tax shown on the original Form 1040N. Use tax that was never reported, or that needs to go up, is filed on Form 3, the Nebraska Individual Use Tax Return, written "Amended" across the top when it increases an earlier amount. A decrease not yet paid also goes on an amended Form 3; a decrease of use tax already paid is claimed on Form 7, the Claim for Overpayment of Sales and Use Tax.

- The community college property tax credit, when it is the only change to an original 2024 Form 1040N. That claim goes on Form PTCX.

- A W-2 or schedule you forgot to attach to support an amount already claimed. The tips sheet says not to amend; mail the missing forms to DOR with a note explaining the situation, or fax them to 402-471-5927.

### When an amended Nebraska return is due

A change made somewhere else starts a 60-day clock. The amended Nebraska return must be filed within 60 days after you file an amended federal return. When the federal amendment asks for a credit or refund, the 60 days run from the date you receive proof that the IRS accepted it, and the instructions say not to send the Nebraska amendment until that proof can be attached. A change to another state's return has the same 60 days, counted from the date the amended return is filed with that state or the date its correction becomes final.

For a refund, the period depends on what produced it:

- An overpayment: within three years of the due date, of the actual filing date under an approved extension, or of the date the original return was filed, or within two years from the time the tax was paid, whichever is later.

- A refundable credit: within three years of the due date, or of the actual filing date under an approved extension (whichever is later), for the year in which the credit was allowable.

- A federal or state change: within two years and 60 days after the final determination of the change. When another state made the change, the claim cannot come more than 10 years after the due date of the original return.

To show that a refund claim is on time, attach a dated copy of the federal claim for refund, the IRS audit determination, or the amended federal or state return. If your amended federal return was filed after the three-year federal limit and claims a refund, the tips sheet tells you to hold the Nebraska amendment until proof of federal acceptance is in hand. A federal amended return filed as a protective claim does not need a Nebraska protective claim, and DOR says one should not be filed; if the IRS later pays a refund on that protective claim, the payment is a federal change to report within 60 days.

A hearing on a refund claim can be requested in the Explanation of Changes or on an attached sheet.

### How to fill out page 1 of Form 1040XN

The numbers in the image follow page 1 from the top. Marker 1 is the taxable year of the original return. Marker 2 holds the farmer or rancher, active military and deceased taxpayer boxes; for a deceased taxpayer you also write first names and dates of death. Marker 3 asks why you are amending. A yes to "the IRS has corrected your federal return" means naming the IRS office and attaching the IRS changes. A refund based on a federal amended return needs federal Form 1045 or 1040X with schedules, and a carryback of a net operating loss or IRC § 1256 loss also needs the loss year, the amount and a completed Nebraska NOL Worksheet.

Marker 4 covers lines 1 to 3, each with an Original and an Amended column of checkboxes.

**Line 1, federal filing status.** The Nebraska filing status can change only when the federal filing status has changed. The exception is a married couple who filed a joint federal return while living in different places, meaning one spouse was a Nebraska resident and the other a nonresident at the same time during all or part of the year. Such a couple may switch from separate Nebraska returns to a joint one, before or after the due date, and is then taxed as though both were residents while either one was. Going from a joint Nebraska return to separate ones has four conditions:

- Both spouses file with the "married, filing separately" status. The spouse whose Social Security number was listed first on the original return files Form 1040XN; the other spouse files an original Form 1040N.

- Each return carries a copy of the actual joint federal return and copies of federal returns recalculated as married filing separately.

- Each return shows the other spouse's full name and Social Security number.

- Both spouses sign both returns.

**Line 2.** Check the boxes that apply on the federal return: you or your spouse were 65 or over, were blind, or could be claimed as a dependent on someone else's return.

**Line 3, type of return.** Resident, partial-year resident (with the dates of Nebraska residence) or nonresident.

**Line 4, Nebraska personal exemptions (marker 5).** Enter 1 on line 4a for yourself, unless someone can claim you as a dependent, and 1 on line 4b for a spouse on a joint return, unless someone can claim your spouse. Line 4c counts each child and dependent for whom the federal return allowed the child tax credit or the dependent tax credit. The grid has room for three names; the form points to the instructions if there are more.

Marker 6 is the single money column, headed "Correct Amount". It takes the corrected figure for every line of the return, not the difference; Schedule I says the same line by line (enter the amount claimed before unless you are correcting it). What you already paid and were already refunded goes on lines 49 and 51.

### Lines 5 to 51, line by line

The table lists the lines that carry a specific rule or attachment. The heading of page 2 asks for documentation for any change in the credits on lines 20 through 39.

| Line | What goes in the Correct Amount column | Attach when the line changes |
| --- | --- | --- |
| 5 | Federal adjusted gross income. The instructions say this line must never be left blank. | A copy of the federal return and supporting schedules, as filed with the IRS |
| 6 | Nebraska standard deduction. If you took the standard deduction federally, you must use Nebraska's. |  |
| 7 to 9 | Only if you itemized federally. Line 7: federal itemized deductions. Line 8: state and local income taxes from federal Schedule A, line 5a, even if the federal total was capped at $10,000 ($5,000 married filing separately); leave it empty if you entered general sales taxes on line 5a. Line 9: line 7 minus line 8. |  |
| 12 and 13 | Schedule I line 1 (increases) and line 8 (decreases) | Schedule I, whenever line 13 differs from the previous return |
| 15 | Tax from the Nebraska Tax Table or Tax Calculation Schedule. Nonresidents and partial-year residents use Schedule III line 6. |  |
| 16 | Nebraska other tax: the federal tax on lump-sum distributions (Form 4972) plus the federal tax on early IRA or retirement plan distributions, multiplied by .296 | Federal Form 4972 or Form 5329; if Form 5329 is not required, Form 1040 and federal Schedule 2 |
| 18 | Residents only: $166 times the number on line 4. Nonresidents and partial-year residents claim it on Schedule III line 7. |  |
| 19 | Credit for tax paid to another state, from Schedule II line 6 | Schedule II and a complete copy of the other state's return |
| 20 | Credit for the elderly or the disabled, 100% of the allowable federal credit | Corrected federal Schedule R, plus a detailed explanation |
| 22 and 39 | Form 3800N nonrefundable and refundable credits | The original and corrected Form 3800N computations |
| 23 and 40 | Child and dependent care credit: line 23 (nonrefundable, 25% of the federal credit) when federal AGI is more than $29,000; line 40 (refundable) at $29,000 or less | Federal Form 2441 for line 23; documentation for line 40 |
| 34 to 36 | Nebraska income tax withheld on W-2s (34), on W-2G and 1099 forms (35) and on Nebraska Schedules K-1N (36) | The Nebraska copy of any added or corrected W-2 or 1099; the completed K-1N |
| 38 | 2024 estimated tax payments, including any 2023 overpayment carried over | Copies of every payment (cancelled checks, money orders, e-pay or card confirmations) if you claim more than on the original |
| 42 | Nebraska earned income credit, 10% of the federal credit. Not available on a married filing separately return. | A complete copy of the federal return; Social Security cards for you, your spouse and qualifying dependents if you now claim it because a valid SSN was issued |
| 49 | Tax paid with the original return plus any later payments for 2024, without the part that was interest or penalty |  |
| 51 | Overpayment allowed on the original return, on earlier amended returns or as later corrected by DOR: amounts refunded, amounts applied to 2024 estimated tax, and Wildlife Conservation Fund donations. Leave out interest received on a refund. |  |

Lines 27, 29, 46 and 48 take a certificate number that DOR issues in advance (from Forms ETC-A, CCTC-A, 7203 and 1040N-OS). Line 26, the extremely blighted area credit, works in reverse when the home is sold or stops being your primary residence within five years after the end of the tax year of purchase: the credit is recaptured, an amended return is filed for the first year it was claimed and for each later year it was carried forward and used, and on those returns line 26 is left blank to remove it.

### Balance due or refund: lines 52 to 61

Line 52 is the tax actually paid, line 50 minus line 51. Line 53 is the penalty for underpaying estimated tax figured on Form 2210N. Once the original due date has passed, including any extension, the penalty reported on the original return can no longer be changed. Line 55 copies the use tax from the original Form 1040N.

Line 57 is the penalty. If the original return was filed after its due date or extended due date and line 56 minus line 53 shows tax due, multiply that result by 5% for each month or part of a month from the due date until the original was filed, up to 25% in total. If you are amending because the IRS changed your return and assessed a penalty, the Nebraska penalty is 5% of the same result. When both apply, enter the larger.

Line 58 is interest on line 56 minus line 53, from the original due date until the day you pay. Beginning January 1, 2025, the statutory rate is 8%; the instructions refer to Revenue Ruling 99-24-1 for other years. Line 59 adds lines 56 to 58 and is paid in full with the return. If you pay electronically, check the box on line 59. DOR's options are Nebraska e-pay, a credit card through ACI Payments, which charges a convenience fee (by phone at 800-272-9829 with Nebraska Jurisdiction Code 3700), or a payment plan request under Online Services for Individuals at revenue.nebraska.gov. A check or money order payable to "Nebraska Department of Revenue" goes in the envelope with the return, and DOR may present it for payment electronically.

Line 60 is the refund. The form says to allow three months for it. If DOR owes you interest, it adds it to the line 60 amount, and if you owe any other Nebraska tax, the refund may be applied to that debt, with a notice from DOR. Direct deposit goes on lines 61a to 61c: a nine-digit routing number, the account type, and an account number of up to 17 digits, copied from a check, not a deposit slip or debit card. Check line 61d if the money will end up in a bank account outside the United States.

### Schedules I, II and III

The three schedules share page 4 and are only completed when they apply.

**Schedule I, adjustments to income.** Line 1 totals the increases, such as interest from non-Nebraska state and local bonds, any federal NOL deduction included in line 5, and the state and local taxes deducted under IRC section 164 shown on Schedules K-1N. It includes the increases reported on the previous return unless they no longer apply, with the changed items listed. Lines 2 to 7 are the decreases, among them state income tax refunds, U.S. obligation interest, Railroad Retirement benefits and, on line 7, a Nebraska NOL deduction (attach Form NOL). Line 8 carries the total to line 13.

**Schedule II, credit for tax paid to another state.** Full-year residents only. It is recalculated whenever line 17 changes, and it is also how you report a change the other state made. When line 2 or line 5 of Schedule II changes, attach a complete, dated copy of the corrected return filed with the other state. DOR's tips sheet asks for that copy to be signed and dated.

**Schedule III, computation of Nebraska tax.** Nonresidents and partial-year residents complete lines 1 to 13, finishing Schedule I first when they have Nebraska adjustments to income. Line 1 is income derived from Nebraska sources. The line 4 ratio is Nebraska's share of total income, worked to six decimal places and rounded to five; the instructions give .123464 rounded to .12346 as their example. Nonresidents claim no credits on line 6, and partial-year residents figure the Nebraska earned income credit on lines 12 and 13.

### What gets a credit disallowed or a refund changed

- Schedule II changes filed without the other state's complete return. The instructions say the credit for tax paid to another state will not be allowed if the entire return is not attached, and that missing supporting documents may cause the credit to be disallowed.

- Sending the Nebraska amendment before the IRS has accepted a federal refund claim. DOR's instructions say to wait until proof of federal acceptance can be attached.

- Expecting a larger overpayment to be carried forward. The tips sheet says an amended return showing a bigger overpayment does not increase the carryover requested on the original; the extra amount is refunded.

- Refunds under $2, which DOR does not pay.

- Checking line 61d, or later moving the whole refund to a bank outside the United States. Those refunds cannot be direct deposited and are mailed.

### Explanation of changes, signatures and deceased taxpayers

Page 3 has a box for the Explanation of Changes, where each change is tied to its line number; extra sheets can be attached. The instructions ask for an explanation or a schedule for every change reported on lines 5 through 48, with a copy of each federal form that supports the Nebraska change. That includes pages 1 and 2 of federal Form 1040 (or pages 1, 2 and 3 of Form 1040-SR) and the federal Form 1040X. An amendment caused by an IRS or DOR audit needs a dated copy of the audit determination. If the original return was filed with an Individual Taxpayer Identification Number and you now have a valid SSN, give the ITIN in the explanation.

On a joint return both spouses sign. Anyone signing for the taxpayer needs a [Nebraska Form 33](/us/nebraska-form-33/) power of attorney or a court order, either already on file with DOR or attached. A paid preparer signs too and enters a Preparer Tax ID Number (PTIN).

A surviving spouse claiming a refund on a joint return with a deceased spouse signs Form 1040XN as "surviving spouse" and does not file Form 1310N. Anyone else claiming a refund for a deceased taxpayer attaches [Nebraska Form 1310N](/us/nebraska-form-1310n/).

A 2024 original that was e-filed is still amended on a paper Form 1040XN.

### What goes in the envelope

- Pages 1, 2 and 3 of Form 1040XN, signed and dated, with the Explanation of Changes filled in

- Page 4 when any of Schedules I, II or III changed

- A copy of the federal return and supporting schedules as filed with the IRS, and the federal Form 1040X if you amended federally

- The IRS changes or a dated audit determination, if an audit or IRS correction caused the amendment

- Federal Form 1045 or 1040X and a completed Nebraska NOL Worksheet for a loss carryback

- A signed, dated, complete copy of the other state's return when the credit for tax paid to another state changes

- Added or corrected W-2s, 1099s and Schedules K-1N for changed withholding or PTET credit

- The forms named in the table for any changed credit

- Payment by check or money order, unless you paid electronically and checked the box on line 59

### Where to get the official Form 1040XN and where to mail it

DOR lists the 1040XN for each year from 2010 to 2024 in a drop-down on its [individual income tax forms page](https://revenue.nebraska.gov/about/forms/individual-income-tax-forms). The [2024 Form 1040XN PDF](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2024/f_1040XN_and_Schedules.pdf) is 16 pages: the return on pages 1 to 3, Schedules I, II and III on page 4, and 12 pages of instructions. The fields can be typed in before printing. Mail the return and any payment to:

Nebraska Department of Revenue
PO Box 98911
Lincoln, NE 68509-8911

Taxpayer Assistance answers at 800-742-7474 (Nebraska and Iowa) or 402-471-5729. DOR releases confidential tax information only on a return call after confirming the caller's identity, and a representative needs a Form 33 on file first. A return signed by its preparer counts as a limited power of attorney covering only what is on that return.

### Questions about amending a Nebraska return

#### Can I e-file a Nebraska amended return?

From tax year 2025 on, yes, through commercial software that supports amended Nebraska returns, on Form 1040N with the Amended Return box checked. For 2024 and earlier years, Form 1040XN is filed on paper only, and NebFile cannot be used for any amended return.

#### How long does a Nebraska amended return refund take?

Line 60 of the 2024 Form 1040XN says to allow three months for the refund. The 2025 Form 1040N gives the same three months for an amended return.

### Official sources

- Nebraska Department of Revenue, [2024 Form 1040XN, Amended Nebraska Individual Income Tax Return, with Schedules I, II and III and instructions, 8-773-2024](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2024/f_1040XN_and_Schedules.pdf)

- Nebraska Department of Revenue, [Tips for Filing a Nebraska Amended Individual Income Tax Return](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/Tips_1040xn.pdf)

- Nebraska Department of Revenue, [Individual Income Tax Forms](https://revenue.nebraska.gov/about/forms/individual-income-tax-forms)

- Nebraska Department of Revenue, [2025 Form 1040N, Nebraska Individual Income Tax Return (also used to file an amended return)](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N.pdf)

- Nebraska Department of Revenue, [2025 Nebraska Individual Income Tax and Amended Return Booklet, 8-307-2025](https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_Individual_Income_Tax_Booklet.pdf)