Main Navigation
Form 1040N-ES Fillable 2015 Nebraska Individual Estimated Income Tax Payment Voucher (12/2014)
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
$ 154 950 $185 450 0 438% ( 00438) of AGI above $154 950 $ 284 050 $340 950 0 438% ( 00438) of AGI above $284 050 $258 250 $288 750 0 438% ( 00438) of AGI above $258 250 $309 900 $370 800 0 438% ( 00438) of AGI above $309 900 (Also enter of the amount on line 18 and on line 2 of Payment Voucher 4) (Also enter of the amount on line 18 and on Vouchers 3 and 4) (line 18 of estimated tax worksheet) 1 (married filing jointly) $154 950 (married filing separately) or $284 050 (head 1 90% (66 % for those engaged in farming ranching and fishing) of the income tax liability for the year after 1 Amended estimated income tax (enter here and on line 1 of the payment voucher) 1 1 April 15 2015 1 Estimated federal adjusted gross income (AGI) 1 1 Estimated tax (or amended estimated tax) (line 18 of 1 Estimated tax (or amended estimated tax) (line 18 of 1 Estimated tax for the year ending 1 You had no income tax liability for 2013 you were a U S citizen or resident for the entire year and your 2013 10 Estimated Nebraska taxable income (line 7 plus line 8 minus line 9) 10 12 Estimated Nebraska other taxes (total of taxes from Federal Form 4972 and tax on early distributions; 13 Total Nebraska estimated income tax (total of lines 11 and 12) 13 14 Estimated Nebraska credits including: 15 Nebraska 2015 estimated income tax (line 13 minus line 14) If zero or less enter 0 15 16 a Multiply line 15 by 90% (66 % if engaged in farming or fishing) 16a 17 Income tax withheld and estimated income tax to be withheld during 2015 (including income tax withholding 18 280 29 460 609 60 + 5 01% of the excess over $18 280 18 Subtract line 17 from line 16c (Note: If the result is zero or less or line 15 minus line 17 is less than $500 19 Computation of installments 2 100% of the income tax shown on the Nebraska return for the full 12 month preceding tax year if federal AGI was 2 Amount of the 2014 overpayment previously applied as a credit to 2015 estimated 2 Amount of this installment (line 19 of Estimated Tax 2 Amount of this installment (line 19 of Estimated Tax 2 Estimated federal itemized deductions (line 29 Federal Form 1040 Schedule A) 2 2 June 15 2015 2 You are a first time filer for Nebraska income tax purposes; or 288 750 441 050 $ 133 59 + 0 333% ( 00333) of the excess over 288 750 29 260 43 680 967 28 + 5 01% of the excess over $29 260 29 460 1 169 72 + 6 84% of the excess over $29 460 3 050 18 280 $ 75 03 + 3 51% of the excess over $ 3 050 3 110% (the applicable federal percentage) of the preceding year s income tax reported on a Nebraska return if 2014 3 Amount of overpayment from last year (all or part) 3 Amount of overpayment from last year applied to this 3 Amount of overpayment from last year applied to this 3 September 15 2015 3 State and local income taxes (line 5 Schedule A) 3 3 The total income tax shown on your 2014 Nebraska income tax return minus the amount of income tax you paid 3 Total amount previously paid for 2015 estimated income tax installments 3 337 750 449 550 640 75 + 0 183% ( 00183) of the excess over $337 750 36 570 58 920 1 219 66 + 5 01% of the excess over $36 570 4 Amount of this payment (line 2 minus line 3) Enter here 4 Amount of this payment (line 2 minus line 3) Enter here 4 January 15 2016 4 Line 2 plus line 3 4 4 Nebraska itemized deductions (line 2 minus line 3) 4 43 680 1 689 72 + 6 84% of the excess over $43 680 441 050 552 850 640 75 + 0 183% ( 00183) of the excess over $441 050 449 550 845 34 5 690 29 260 $ 139 97 + 3 51% of the excess over $ 5 690 5 Standard deduction (enter the Nebraska standard deduction amount): 5 Unpaid balance (line 1 minus line 4) 5 552 850 845 34 576 650 720 850 1 034 10 + 0 183% ( 00183) of the excess over $576 650 58 920 2 339 40 + 6 84% of the excess over $58 920 6 090 36 570 $ 149 81 + 3 51% of the excess over $ 6 090 6 Amount to be paid (line 5 divided by number of remaining payments) 6 Enter the greater of line 4 or line 5 6 65 or older and blind 2 500 65 or older and blind 3 100 65 or older and/or blind (see page 5) 5 65 or older or blind $1 250 65 or older or blind $1 550 675 600 899 100 1 281 72 + 0 183% ( 00183) of the excess over $675 600 7 Estimated Nebraska income before adjustments (line 1 minus line 6) 7 720 850 1 297 99 8 Estimated Nebraska adjustments increasing federal AGI (including non Nebraska state and municipal 899 100 1 690 73 9 Estimated Nebraska adjustments decreasing federal AGI (including federal bond interest) 9 A married individual (filing jointly or separately) or a qualifying widow(er) and a Using the 2015 Nebr Estimated Income Tax Rate Schedule on page 6 calculate An unmarried individual (single or head of household) and and in your Record of Estimated Tax Payments 4 and in your Record of Estimated Tax Payments 4 And one spouse is also 65 or older 3 750 And one spouse is also blind 3 750 annual payment you may still owe tax when you file your return You must also make timely estimated applied to this installment 3 April 15 2015 enter of the amount on line 18 here and on line 2 of Payment Vouchers 1 2 3 and 4; at least the amount on line 16c you may owe a penalty for not paying enough estimated tax To avoid a b Enter the tax shown on your 2014 tax return (110% of that amount if you are b If estimated federal AGI from line 1 is greater than $258 250 (single) $309 900 bond interest) 8 Both spouses are 65 or older 2 500 Both spouses are 65 or older and both are blind 5 000 Both spouses are blind 2 500 c Required annual payment to avoid a penalty Enter the smaller of line 16a or 16b 16c Caution: If you do not prepay (through income tax withholding and estimated income tax payments) City State Zip Code City State Zip Code Complete if an original or amended computation 1 Complete if an original or amended computation 1 Computation Schedule Computation Schedule Credit for tax paid to another state credit for the elderly or the disabled; and Angel Investment Tax Credit Current Mailing Address (Number and Street or PO Box) Current Mailing Address (Number and Street or PO Box) Enter here and on line 2 of the payment voucher 6 Enter on line 11 the total of line 11a plus line 11b 11 estimated tax worksheet) for the year ending estimated tax worksheet) for the year ending Farmers and Ranchers If at least two thirds of your gross income for 2014 or 2015 is derived from farming File only if you are making a payment of estimated income File only if you are making a payment of estimated income First Social Security Number on your Income Tax Return First Social Security Number on your Income Tax Return Fiscal Year Taxpayers Fiscal year taxpayers must pay their estimated income tax by the 15th day of the fourth Fiscal year taxpayers see instructions Fiscal year taxpayers see instructions For all taxpayers For full year residents For residents and partial year residents Form 3800N credit; and Financial Institution Tax credit 14 Head of Household $9 250; If a Joint Return Spouse s First Name and Initial Last Name If a Joint Return Spouse s First Name and Initial Last Name If AGI is: The tax to add is: If line 10 is less than the Step 2 result go to Step 4 If line 10 is more than the Step 2 result then use the Additional Tax Rate Schedule above to compute the Nebraska income tax If the first installment you are required to make is due on: If your estimated tax needs to be amended use the Amended If your estimated tax needs to be amended use the Amended income tax installments 2 installment (and not applied to previous installments) 3 installment (and not applied to previous installments) 3 January 15 2016 enter the amount on line 18 here and on line 2 of Payment Voucher 4 19 June 15 2015 enter of the amount on line 18 here and on line 2 of Payment Voucher 2 Married Filing Jointly $12 600; Married Filing Separately $6 300; or multiplied by 296) 12 Name that will be Shown First on your Income Tax Return Last Name Name that will be Shown First on your Income Tax Return Last Name Nebraska tax on the line 10 amount 11a not engaged in farming or fishing and the AGI shown on that return is more of household) use the Additional Tax Rate Schedule on page 6 to calculate on pensions annuities certain deferred income etc ) 17 over but not over payments to avoid underpayment penalties If you prefer you can pay the amount shown on line 15 penalty make sure your estimate on line 15 is as accurate as possible Even if you pay the required Personal exemption credit; Community Development Assistance Act credit; Beginning Farmer credit; Refundable and nonrefundable credits for child and dependent care expense; earned income credit; September 15 2015 enter of the amount on line 18 here and on line 2 of Payment Voucher 3 Single $6 300; Spouse s Social Security Number Spouse s Social Security Number stop here You are not required to make estimated tax payments ) 18 than $150 000 ($75 000 if your filing status for 2015 is married filing separately) 16b the additional tax If estimated federal AGI is less than the amounts shown enter Use this schedule if your estimated income tax changes during the year Worksheet or line 6 of Amended Computation Schedule) 2 Worksheet or line 6 of Amended Computation Schedule) 2 Worksheet) 2 You may use the Amended Computation Schedule on page 5 to calculate your amended estimated income tax if your zero on line 11b 11b $ 0 $ 3 050 2 46% of the income $ 0 $ 5 690 2 46% of the income $ 0 $ 6 090 2 46% of the income $150 000 or less; or (Column B plus Column C) (Worksheet) to compute your 2015 estimated income tax If line 18 is less than $500 estimated income tax payments are 11 Estimated Nebraska income tax: 185 450 337 750 $ 133 59 + 0 333% ( 00333) of the excess over $185 450 2014 Overpayment 2015 Nebraska Additional Tax Rate Schedule 2015 Nebraska Estimated Income Tax Rate Schedule 340 950 576 650 249 22 + 0 333% ( 00333) of the excess over $340 950 370 800 675 600 $ 266 74 + 0 333% ( 00333) of the excess over $370 800 8 014 2014 8 014 2014 8 014 2014 800 742 7474 (NE or IA) or 402 471 5729 Additional Standard Deduction for Elderly and/or Blind Amended Computation Schedule Amount Paid and Credited any estimated income tax payments for 2015 avoid underpayment of estimated income tax penalties be given a confirmation number Keep this number for your records [If you are making your credit card payment by before April 15 2015 June 15 2015 September 15 2015 and January 15 2016 between spouses but a married filing jointly return is not filed for the taxable year the estimated income tax for the year may be divided calculate your estimated tax for 2015 in light of these changes Changes in Estimated Income Tax If your income increases during the year you may be required to begin making Check or Money Order Using the Estimated Income Tax Payment Voucher If you are not using one of the Claim this amount on your 2015 Nebraska completed Subtract the amount of any carryover from the 2014 Form 1040N before making your payment Consider paying electronically Otherwise mail this voucher and your check or money order to: Consider paying electronically Otherwise mail this voucher and your check or money order to: correct on Form 1040N ES and indicate what SSN will be used in filing a Form 1040N ES for the next year Credit Card Secure credit card payments can be initiated through Official Payments at officialpayments com; via Date Filed Deceased Taxpayer If estimated income tax payments have been made under a spouse s SSN and this spouse dies divorce or separate maintenance or if they have different taxable years If married filing jointly payments are made Do not use it to compute an amount for any tax returns during the year indicate deceased on any e filed return when prompted On paper returns write DECEASED at the Each individual who has underpaid estimated income tax must file a Form 2210N with the Form 1040N The estimated tax earnings you may ask your employer to withhold an additional amount for state income taxes rather than make Electronic Funds Withdrawal (EFW) With this payment option you provide your payment information within Electronic Payment Options Electronic payment options are available electronic payment options described above include a check or money order payable to the Nebraska Department of electronic services go to revenue nebraska gov electronically vouchers are not required elements of the Nebraska tax calculation are included in this year's changes You should Eligible credit cards include American Express Discover MasterCard and VISA A convenience fee (2 49% of the Enter $130 for each federal personal exemption allowed on line 14 of the Enter the additional tax calculated from this schedule on line 11b Enter the tax calculated from this schedule on line 11a of the estimated income tax payments or increase the amount of your estimated income tax payments at the next due date If Exceptions to the Penalty You do not have to pay the penalty if: expected to exceed withholding and other credits by $500 or more then estimated income tax federal AGI was above $150 000 Complete the Nebraska Individual Estimated Income Tax Worksheet on page 4 filing jointly) $154 950 (married filing separately) or $284 050 (head of household) line 11b of the worksheet must be For more information or to use any of our Form 1040N ES FORM 1040N ES FORM 1040N ES Form 1040N ES Worksheet is: Form 1040N ES Worksheet is: Form 1040N on or before March 1 2016 and pay the total income tax due at that time you do not need to make Head of Household How to Calculate Your Estimated Income Tax Payment Complete the Estimated Income Tax Worksheet How to Pay Your Estimated Income Tax If AGI is: The tax to add is: If AGI is: The tax to add is: If Estimated Nebraska Taxable Income line 10 Nebraska Individual Estimated Income Tax Worksheet is less than $58 920 then If line 10 The Nebraska estimated tax is: If line 10 The Nebraska estimated tax is: If married filing separately these amounts apply only if you can claim an exemption for your spouse If you are not making electronic payments of estimated income tax you can download the payment vouchers from If your Nebraska individual income tax after allowance of personal exemption credits is Important: Social Security numbers must be entered below Important: Social Security numbers must be entered below Included in this Booklet: income substantially increases income tax installments The penalty is not due if you qualify for any of the exceptions listed on the Individual Income Tax Payment Income Tax Worksheet Individual Estimated Individual Income Tax Return Form 1040N Installment Instructions is underpaid if the payments (including income tax withholding) are not equal to at least: Joint Payments Payments of estimated income tax may be made on a married filing jointly basis for Nebraska income jointly return later dates as set out below The estimated tax may be paid in full with the first payment or in equal installments on or line 11b Nebraska Individual Estimated Income Tax Worksheet (Do not proceed to Step 4 ) Make appropriate entries in your Record of Estimated Tax Payments Make the smart choice pay electronically using the Department s e pay program or by credit card When paying Married Filing Jointly and Surviving Spouses Married Filing Separately may still have to make a payment at a later date See instruction titled Changes in Estimated Tax Nebraska Nebraska Department of Revenue PO Box 98911 Lincoln NE 68509 8911 Nebraska Department of Revenue PO Box 98911 Lincoln NE 68509 8911 Nebraska e pay Nebraska e pay is the Department s web based electronic payment system You enter your Nebraska income tax return was (or would have been had you been required to file) for a full 12 months; Nebraska Individual Estimated Nebraska Individual Estimated Income Tax Nebraska Individual Estimated Income Tax Nebraska Individual Estimated Income Tax Worksheet on page 4 of this booklet not required but may still be made If 2015 federal AGI is expected to be more than $258 250 (single) $309 900 (married Note: If you are not required to make an estimated income tax payment on the first installment date you Number of the Nebraska Individual Estimated Income Tax Worksheet on page 4 of this booklet or before April 15 2015 or before January 15 2016 or before June 15 2015 or before September 15 2015 our website When making payment by paper check show the amended estimated income tax on line 1 of the next over but not over over but not over over but not over over but not over Overpayment Credit From 2014 If you had an overpayment on your 2014 Form 1040N and elected to apply it to Payment payment and bank account information and choose a date (up to a year in advance) to have your account debited You payment be sure to cancel and reschedule your payment Payment Voucher Payment Voucher payment voucher filed If making payments electronically do not file a voucher to show the change payments may be required Penalty For Not Paying Enough Estimated Income Tax A penalty is imposed for underpayment of estimated penalty for underpayment of estimated income tax If you file your 2015 Nebraska Individual Income Tax Return perform the following steps: phone at 800 2PAY TAX (800 272 9829); or by downloading the OPAY app from your smart phone s app store phone you will need to provide the Nebraska Jurisdiction Code which is 3700 ] ranching or fishing you may pay all of your estimated income tax on or before January 15 2016 and still avoid a Record of Estimated Income Tax Payments reduction by credits other than income tax withholding or estimated income tax payments; or Retain a copy for your records Do not file the amended computation schedule on the reverse side Revenue Checks written to the Department may be presented for payment electronically Saturday Sunday or legal holiday taxpayers have until the next business day to make the payment See instructions inside Sign up for a FREE subscription service at the Department s Single Taxpayer sixth and ninth months of the fiscal year and the first month of the following fiscal year If the due date falls on a Special Instructions Step 1 Subtract the AGI threshold amount for the appropriate filing status from Federal AGI Step 2 Multiply this amount by 10% ( 10) Step 3 Compare the Step 2 result to Estimated Nebraska Taxable Income line 10 Nebraska Individual Estimated Income Tax Worksheet Step 4 Multiply the line 14 amount by 6 84% ( 0684) and enter the result on line 11 of the Nebraska Individual Estimated Income tax by check or money order tax by check or money order tax payment $1 minimum) is charged to the card you use This fee is paid to the credit card vendor not the state and tax payments if their Nebraska income tax after personal exemption credits is expected to exceed their income tax tax purposes Married filing jointly payments may not be made if the spouses are separated under a decree of either Tax Worksheet Taxpayers must ensure that adequate and timely estimated payments are made to these four estimated income tax payments This installment is due on This installment is due on through income tax withholding is less than $500 top of the Form 1040N and give the date of death next to the SSN Verify that the surviving spouse s name and SSN are TOTAL Total Amount Paid Underpayment of Estimated Tax Form 2210N Use this rate schedule only for computing 2015 estimated income tax Various indexed values for the personal exemption credit standard deduction and other Vouchers website to get email updates on your topics of interest When to Pay Your Estimated Income Tax The first payment must be made on or before April 15 2015 and on where indicated List the names and SSNs in the same order on the voucher as you list them on your married filing Who Must Make Estimated Income Tax Payments Every resident and nonresident must make estimated income will appear on your credit card statement separately from the tax payment At the end of your transaction you will will receive an email confirmation for each payment scheduled withholding and other credits by $500 or more If you are an employee with income tax being withheld from your Worksheet You may also owe a penalty if estimated income tax payments are not filed in a timely manner You must enter your Social Security number (SSN) and your spouse s SSN if applicable on the payment vouchers you need to increase the amount of an estimated income tax payment and you have previously scheduled an electronic you specify your 2015 estimated income tax the amount of that overpayment may be applied in full or in part to any installment your electronically filed return Your payment will automatically be withdrawn from your bank account on the date Your Nebraska standard deduction is increased by this amount if at the end of 2015 you are: