Form 1120N-ES Fillable 2015 Nebraska Corporation Estimated Income Tax Payment Voucher  (12/2014)
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

1 4th Month 1 Amended estimated income tax (enter here and on line 1 of the payment voucher) 1 1 Estimated federal taxable income 1 1 Estimated income tax (or amended estimated income tax) 1 Estimated income tax (or amended estimated income tax) 1 Estimated income tax for the 2015 tax year (line 9 of estimated 10 Computation of Installments 15th day of the fourth month Enter 1/4 of the amount from line 9 here and on line 2 of the 15th day of the ninth month Enter 1/2 the amount from line 9 here and on line 2 of the remaining 15th day of the sixth month Enter 1/3 of the amount from line 9 here and on line 2 of the remaining 15th day of the twelfth month Enter the amount from line 9 here and on line 2 of the appropriate 2 6th Month 2 Amount of the 2014 overpayment previously applied as a credit to 2015 estimated income tax installments 2 2 Amount of this installment (line 10 of estimated income tax 2 Amount of this installment (line 10 of estimated income tax 2 Estimated Nebraska taxable income 2 3 9th Month 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 Enter the amount from line 2 or $100 000 whichever is less 3 3 Total amount previously paid for 2015 estimated income tax installments 3 4 12th Month 4 Amount of this payment (line 2 minus line 3) Enter here and 4 Amount of this payment (line 2 minus line 3) Enter here and 4 Line 2 minus line 3 4 4 Line 2 plus line 3 4 5 Tax on line 3 (line 3 multiplied by 5 58%) 5 5 Unpaid balance (line 1 minus line 4) 5 6 Amount to be paid (line 5 divided by number of remaining payments) 6 Tax on line 4 (line 4 multiplied by 7 81%) 6 7 Nebraska corporation estimated income tax before credits (line 5 plus line 6) 7 8 Estimated credits 8 9 Nebraska corporation estimated income tax (line 7 minus line 8) 9 applied to this installment 3 At least $500 At least 10% of the corporation s expected income tax liability; and be required to make payments at a later date See instruction entitled Changes in Estimated Income Tax City State Zip Code City State Zip Code Complete if this is an original or amended computation 1 Complete if this is an original or amended computation 1 Elected to apply the overpayment to the 2015 estimated income tax Enter here and on line 2 of the payment voucher 6 Had an overpayment on the 2014 Nebraska Corporation Income Tax Return Form 1120N; and If the original payment is due to be filed on: in your Record of Estimated Income Tax Payments 4 in your Record of Estimated Income Tax Payments 4 income tax worksheet) 1 installment (and not applied to the previous installment) 3 installment (and not applied to the previous installment) 3 Legal Name Legal Name Name Doing Business As (dba) Nebraska ID Number Federal ID Number Taxable Year Ending Name Doing Business As (dba) Nebraska ID Number Federal ID Number Taxable Year Ending payment voucher 10 payment vouchers payment vouchers Street or Other Mailing Address Street or Other Mailing Address Use if the corporation s 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 (Line 3 of (Line 4 of [Col (B) plus Col (C)] 1 Complete the 2015 Nebraska Corporation Estimated Income Tax Worksheet If line 9 is less than $400 estimated 15th day of the 12th month of the taxable year 15th day of the 4th month of the taxable year 15th day of the 6th month of the taxable year 15th day of the 9th month of the taxable year 2 Complete the appropriate payment voucher The amount of any overpayment from last year may be applied in full 2014 Overpayment 4th 6th 9th and 12th months of the tax year The estimated income tax may be paid in full with the first installment or paid 5 58% 5 58% 7 81% 7 81% 8 013 2014 8 013 2014 8 013 2014 800 742 7474 (NE or IA) or 402 471 5729 ACH Credit The corporation or its financial institution must use computer software to create an electronic file in the Amended Computation Schedule Amount Paid an electronic payment mandate from the Department must make all estimated income tax payments using one of the electronic and Credited appropriate ACH file format and submit it to the Federal Reserve This file instructs the corporation's bank to credit Calculating the Amount of Each Installment card vendor not the state and will appear on your credit card statement separately from the tax payment Changes in Estimated Income Tax If the corporation s income increases during the year it may be required to begin Check or Money Order Include a check or money order payable to the Nebraska Department of Revenue with the Claim this amount on your 2015 Nebraska convenience fee (2 49% of the tax payment $1 minimum) is charged to the card you use This fee is paid to the credit Corporation Estimated Corporation Income Tax Teturn Form 1120N Corporation Underpayment of Estimated Tax Form 2220N Credit Card Secure credit card payments can be initiated through Official Payments at officialpayments com or via credit the Beginning Farmer credit the biodiesel tax credit new markets tax credit (NMTC) the Nebraska rehabilitation credits by $400 or more The allowable credits are the premium tax credit the Community Development Assistance Act Date Filed Do not mail if you are paying electronically If you are paying by check or money order mail this voucher and payment to: Do not mail if you are paying electronically If you are paying by check or money order mail this voucher and payment to: E pay (ACH Debit) E pay is the Department s electronic payment system You can schedule the estimated income Each corporation with an underpayment of estimated income tax must file a Form 2220N with its Nebraska Corporation Electronic Payment Options Electronic payment options are available Estimated Tax Form 4466N on or before the 15th day of the third month after the end of its tax year and before it files its Excess of $100 000 Excess of $100 000 filing or increase estimated income tax payments at the next due date First $100 000 of First $100 000 of Form 1120N ES FORM 1120N ES FORM 1120N ES Form 1120N for a unitary business may file combined estimated income tax payments for the group A combined Nebraska ID number is used for the group and can be requested in writing from the Department The same combined ID number used If you miss a payment of estimated income tax or if you made a mistake which caused an underpayment in earlier in equal installments on each due date Included in this Booklet: income tax liability The penalty is not due if the corporation qualifies for any of the methods that avoid penalty listed on the income tax on the next payment voucher Income Tax Payment income tax payments are not required Income Tax Return Form 1120N income tax substantially changes or if the corporation's income substantially increases Show the amended estimated Income Tax Worksheet Installment installments make an immediate catchup payment with your next installment payment Instructions make estimated income tax payments if its Nebraska income tax liability can reasonably be expected to exceed allowable Methods of Payment Some corporations are required to make their corporation payments electronically A corporation with methods outlined below All corporations are encouraged to make their estimated income tax payments electronically Nebraska Nebraska Corporation Estimated Nebraska Corporation Estimated Income Tax Nebraska Corporation Estimated Income Tax Nebraska Corporation Income Tax Rates for 2015 Nebraska Corporation Income Tax Rates for 2015 Nebraska Department of Revenue PO Box 94818 Lincoln NE 68509 4818 Nebraska Department of Revenue PO Box 94818 Lincoln NE 68509 4818 Note: If you are not required to make an estimated income tax payment on the first installment date you may still Number of having the corporation's bank account debited or in part to any estimated income tax payment installment if the corporation: Overpayment of Estimated Income Tax A corporation that has overpaid its estimated income tax may apply for a Payment Payment Voucher Payment Voucher payment voucher Checks written to the Department may be presented for payment electronically Payment Voucher) Penalty For Not Paying Enough Estimated Income Tax A penalty is imposed for underpayment of estimated income Questions? Record of Estimated Income Tax Payments reimbursement of the overpayment if the overpayment is both: RETAIN A COPY FOR YOUR RECORDS DO NOT FILE revenue nebraska gov See instructions Sign up for a FREE subscription service at the Department s Similar to the e pay system Tele pay allows you to schedule estimated income tax payments up to one year in advance tax credit (NRTC) and various economic incentive program credits reported on Form 3800N For additional information on tax installments An underpayment exists when the estimated income tax payments plus allowable credits are less than the tax payments up to one year in advance of having the corporation s bank account debited This payment option is free tax return Taxable Income Taxable Income Taxable Income in Taxable Income in Tele pay Tele pay allows corporations to make estimated income tax payments over the phone at 800 232 0057 telephone at 800 2PAY TAX Eligible credit cards include American Express Discover MasterCard and VISA A the State s bank these credits visit the Nebraska Department of Revenue s (Department) website at revenue nebraska gov This installment is due on or before the This installment is due on or before the To apply for this reimbursement a corporation must file a Corporation Application for Adjustment of Overpayment of to file estimated income tax payments is assigned to the corporate taxpayer s Nebraska corporation income tax return to use and you will receive an email confirmation for each payment TOTAL Total Amount Paid Unitary Business Corporate taxpayers who are required to file a single Nebraska Corporation Income Tax Return Use the Amended Computation Schedule to calculate the amended estimated income tax if the corporation's estimated Vouchers website to get email updates on your topics of interest When to Make Estimated Income Tax Payments Estimated income tax installments are due by the 15th day of the Who Must Make Estimated Payments Every corporation subject to taxation under the Internal Revenue Code must Worksheet