INSTRUCTIONS: NEBRASKA RECONCILIATION OF INCOME TAX WITHHELD (Form W-3N)
All employers or payors withholding state income taxes from Nebraska employees or payees is required to file a form W-3 N documenting the payments withheld. The document can be obtained from the website of the Nebraska Department of Revenue.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 1: At the top of the form, enter your state ID number, the taxable year, and the due date for this return.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 2: Enter your name and location address on the left. If different, enter your name and mailing address on the right.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 3: On line 1, enter the total number of federal W-2, W-2G, 1099-R and 1099-MISC forms filed. If 50 or less, attach the Nebraska copies.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 4: Document all payments made as instructed on lines 2 through 5. Enter the total of these values on line 6.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 5: Enter the total Nebraska income tax withheld on line 7.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 6: Enter all Nebraska incentive withholding credits on line 8.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 7: Enter your quarterly reported income tax reported as instructed on lines 9 through 12.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 8: Enter the total sum of lines 9 through 12 on line 13.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 9: If line 13 is less than line 7, enter the difference on line 14.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 10: Calculate penalty and interest if filing late on lines 15 and 16.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 11: Add lines 14 through 16 and enter the resulting sum on line 17.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 12: If you have overpaid, enter the difference on line 18. This will be transferred as an applicable credit to the next tax year.
Nebraska Reconciliation Of Income Tax Withheld W-3N Step 12: An authorized taxpayer should sign and date the form, as well as providing their title, daytime telephone number and email address. Any paid preparer should sign, give the date, and provide their address and telephone number.
