All other persons attach proof of death
Form 1099 BFC Certificate for Beginning Farmer Credit
Form 1099 MISC Form 1099 OID Form 1099 INT (only if Nebraska withholding is shown)
Form 1310N Nebraska Refund for Deceased Taxpayers
Form 2210N Individual Underpayment of Estimated Tax when the annualizing income box is checked; or if claiming waiver of penalty attach explanation
Form 33 Power of Attorney
Form 4797N Special Capital Gains/Extraordinary Dividend Election and Computation (see instructions)
Form NFC Statement of Nebraska Financial Institution Tax Credit
Form RRB 1099 or RRB 1099R Tax Statement from Railroad Retirement Board
If filing as personal representative attach proof of appointment
Nebraska Department of Revenue
PO Box 98911 Lincoln NE 68509 8911
8 523 2012
Check the applicable boxes to identify attachments
City State Zip Code
Current Mailing Address (Number and Street or PO Box)
First Name and Initial Last Name
for Tax Year Beginning January 1 and Ending December 31 2012
FORM 8453N
If a Joint Return Spouse s First Name and Initial Last Name
INSTRUCTIONS
Mail Form 8453N and applicable documentation only when the e filed Nebraska Individual Income Tax Return requires this information to substantiate a claim or credit and your software does not support this form in e file Documentation must be received within 15 days of e filing your return or the claim or credit will be disallowed
Nebraska Individual Income Tax Transmittal for E Filed Returns
NEBRASKA TAX INCENTIVE CREDIT DOCUMENTATION All required information necessary to support Form 3800N must be filed with the tax return and cannot be mailed
NOTE: The submission of a federal self selected personal identification number (PIN) with a taxpayer s e filed federal income tax return serves as the Nebraska signature on the Nebraska e filed return
PLEASE DO NOT WRITE IN THIS SPACE
Please Type or Print
RETENTION OF RECORDS You must retain the state copies of Forms W 2 W 2G 1099 MISC and 1099 R and all other state documentation for a period of at least three years from the due date of the related return
Social Security Number Spouse s Social Security Number Email Address
SPECIAL CAPITAL GAINS/EXTRAORDINARY DIVIDEND ELECTION AND COMPUTATION Attach Federal Schedule D (Form 1040) and Federal Form 8949 If filed federally attach Federal Form 6252
WHEN TO FILE Form 8453N should be mailed with attachments as soon as the Nebraska Acknowledgement has been received indicating the state return has been accepted Form 8453N and attachments must be filed within 15 days of the Nebraska Department of Revenue s receipt of your e filed individual income tax return
WHO MUST FILE Almost all Nebraska returns can be e filed However when you claim certain credits or claim a refund for a deceased taxpayer who is not your spouse additional documentation may be required The software you use should prompt you to print the Nebraska Individual Income Tax Transmittal for E filed Returns Form 8453N Attach the required documentation to Form 8453N and mail to:
www revenue ne gov 800 742 7474 (NE and IA) 402 471 5729
You may also fax this form and the required attachments to 402 471 5927