who is not an employee, for services performed in Nebraska. Gambling winnings and other payments that are subject to
federal income tax withholding are included in the term “wages” and are subject to Nebraska income tax withholding.
Income tax withholding may also be required for certain construction contractors who are not registered on the Contractor
Registration Database at dol.nebraska.gov. Nebraska income tax must also be withheld on pension and annuity payments
which are subject to federal income tax withholding.
Corporation Income Tax. Every business entity subject to federal corporate income tax with Nebraska source income must le
a Nebraska Corporation Income Tax Return, Form1120N. Insurance companies and certain nonprot organizations ling
Federal Forms 990-T, 1120H, or 1120POL, must also le Form 1120N. Corporations and limited liability companies with
Nebraska source income which have elected to le under Subchapter S of the Internal Revenue Code must le a Nebraska
S Corporation Income Tax Return, Form 1120-SN.
Partnership Income Tax. The Nebraska Partnership Return of Income, Form 1065N, must be led by every partnership with
Nebraska source income. Form 1065N must also be led by an LLC which is treated as a partnership for federal income
tax purposes and which derives income from Nebraska sources.
Fiduciary Income Tax. Every duciary of a resident estate or trust must le a Nebraska Fiduciary Income Tax Return,
Form1041N, if the estate or trust is required to le a federal income tax return for the taxable year. A duciary return is
not required for a simple trust if all of the trust’s beneciaries are residents of Nebraska, all of the trust’s income is derived
from sources in Nebraska, and the trust has no federal taxable income.
Financial Institution Tax. Every nancial institution which maintains a permanent place of business in Nebraska and actively
solicits deposits from Nebraska residents must le a Nebraska Financial Institution Tax Return, Form 1120NF. A nancial
institution does not le a Nebraska Corporation Income Tax Return.
Miscellaneous Tax Programs
Tire Fee. Retailers selling new tires for a motor vehicle, trailer, semitrailer, or farm tractor must obtain a tire fee permit.
Only one permit is issued regardless of the number of locations selling new tires (see Nebraska Tire Fee Information Guide).
Lodging Tax. Any person operating a hotel, motel, inn, campground, bed and breakfast, or other lodging facility in Nebraska
must obtain a lodging tax permit for each location. The location address and the county of business location given on this
application must be the actual physical location of the lodging facility, not a management company or ofce location (see
Nebraska and Local Taxes on Lodging Information Guide and GIL 1-19-1 Short-term Rental Licensing, ling, Tax Base,
and Collection Responsibilities for Lodging and Sales Taxes). An MMP must obtain both a sales tax permit and a lodging
tax permit and collect and remit the sales and lodging taxes for all sales they facilitate. The short-term rental owner, referred
to as “Host” is also required to be licensed for sales and lodging taxes.
Litter Fee. Manufacturers, wholesalers, and retailers having annual gross proceeds of $100,000 or more from sales in this
state of products subject to the litter fee must obtain a litter fee license for each place of business. Manufacturers, wholesalers,
or retailers with more than one location must license each location and le a combined litter fee return and report the total
gross proceeds for all locations. A Nebraska Combined Filing Application, Form 11, must be led to obtain a combined
litter fee number (see Nebraska Litter Fee Information Guide).
Severance and Conservation Tax. Every person severing oil or natural gas from the soil of Nebraska must be registered and
pay the severance and conservation tax, unless the oil or gas is sold in Nebraska, and then the rst purchaser must pay the tax.
Nebraska Prepaid Wireless Surcharge. Every person making taxable sales of prepaid wireless telecommunications services,
including sales of prepaid mobile phones and phone cards, and recharging prepaid phones and cards, must be registered to
collect the Nebraska Prepaid Wireless Surcharge.
Each of the following programs has a separate application form, as indicated. These
application forms are all available on the DOR’s website.
Cigarette and Tobacco Products
To obtain a Stamping Agent’s License, Directory License, Tobacco Products License, License to Transport Unstamped
Cigarettes, or to register as a Cigarette Manufacturer or Distributor, you must le a Nebraska Cigarette and Tobacco
Products License and Registration Application, Form 20CT.
Mechanical Amusement Device
Operators and distributors of mechanical amusement devices that are used for a game, contest, or amusement, must le a
Nebraska Tax Application and Return for Mechanical Amusement Device Decals, Form 54.
Bingo, Lottery, Raffle, or Lottery by Pickle Card
To apply for a license to conduct bingo, a lottery by the sale of pickle cards, a lottery with gross proceeds in excess of
$1,000, or a rafe with gross proceeds in excess of $5,000, you must le a Nebraska Application for Bingo, Lottery, Rafe,
or Lottery by Pickle Card, Form 50.
Motor Fuels Taxes
To apply for a motor fuels license you must le a Nebraska Motor Fuels License Application, Form 20MF.