Form 4868N requests additional time for a Nebraska individual income tax return and records any tentative payment. The filing extension can run for six months, while interest on unpaid tax still runs from the original due date.
The official 2025 final-forms directory links the July 2024 revision used here. This is a blank-period form: enter the taxable year being extended in its beginning and ending date fields.
Who needs 4868N and who can omit it?
An individual seeking more filing time or making a tentative tax payment uses Form 4868N unless an exception applies. The form says it is unnecessary where a federal extension has been filed and no Nebraska payment is being made. It also waives the form requirement where a paid tax preparer e-files the Nebraska return.
A granted federal extension extends Form 1040N’s filing date for the same period. Married taxpayers filing separate returns must each prepare a separate 4868N if both want Nebraska extensions. The spouse fields on a joint request do not replace those two separate requests.
How to fill out the tax year, names and tentative payment
Match the request to the taxpayer and period of the Nebraska return. In the illustration, frame 1 identifies the taxable-year dates, frame 2 the Social Security number fields and frame 3 the tentative payment.
| Field group | Entry | When it applies |
|---|---|---|
| Taxable year | Beginning date/year and ending date/year | Every request |
| Taxpayer name | First name, middle initial and last name | Every request |
| Spouse name | Spouse’s first name, middle initial and last name | Married filing jointly |
| Address | Current street or P.O. box, city, state and ZIP | Taxpayer correspondence |
| Social Security numbers | Taxpayer’s SSN and spouse’s SSN where jointly filing | Use the separate labeled fields |
| Tentative tax payment | Amount remitted with the extension request | A payment being made towards Nebraska tax |
The form contains no signature block. Leave the area marked for department use blank. Determine the payment from the return estimate; the request has no line-by-line tax or credit calculation.
When to file and what happens to the payment
File 4868N by the original return due date. Approved requests receive six months beyond that date, but the tax payment deadline remains unchanged. A tentative payment stops interest accruing on the amount paid; any unpaid balance can continue to accrue interest until payment.
When filing Form 1040N, claim the tentative payment on its estimated-payments line. Keep the payment record with the annual records for Nebraska 1040N-ES, so extension and estimated payments can be reconciled to the final return.
Mailing 4868N and supplying federal extension evidence
Mail the application to Nebraska Department of Revenue, P.O. Box 94818, Lincoln, NE 68509-4818. The form also permits DOR e-pay for the tentative payment. Follow the form requirement or waiver that applies to your filing route; making a payment does not remove the need to establish the extension.
When the final Nebraska return is not e-filed through a paid preparer, supply either a copy of federal Form 4868 or an explanation of an electronic automatic federal extension including its confirmation number. Paper filers attach that evidence to the return. Users filing with online software or NebFile mail the evidence to DOR after e-filing.
DOR sends notification if the Nebraska extension is denied. It does not send an approval notice for an accepted application. Retain the application and federal confirmation without waiting for an approval letter. Ask DOR or the preparer to resolve a missing confirmation or uncertain filing route before relying on extra time.
Official PDF: Form 4868N — Official PDF (revenue.nebraska.gov)