Nebraska

State of Nebraska Business Income Tax Extensions

E-file an IRS business tax extension with TaxExtension.com

General Instructions

Nebraska corporation tax returns are due by the 15th day of the 3rd month after the end of the tax year. For calendar year filers, this date is March 15. If you cannot file on time, you can get a Nebraska tax extension.

There are 3 ways to request a Nebraska business extension:

• File a Federal business tax extension (IRS Form 7004), and attach a copy of Form 7004 to your Nebraska return when it’s filed.

E-file IRS Form 7004 online (for a Federal extension) and make a Schedule listing your Federal confirmation number and explaining that your Federal extension was approved by the IRS. Attach this Schedule to your Nebraska return when it’s filed.

• File a Nebraska tax extension using Form 7004N (Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return).

The extension request must be submitted by the original due date of the Nebraska return (March 15 for calendar year taxpayers). A Nebraska business extension will give a corporation 7 extra months to file its return, moving the filing deadline to October 15.

A tax extension only gives you more time to file, not to pay. Failing to pay your Nebraska tax by the original deadline (March 15) will result in penalties and interest charges. You can make a Nebraska extension payment with Form 7004N, or you can pay electronically via Nebraska e-Pay for Businesses: www.revenue.nebraska.gov/electron/bus_e-pay

If you have a valid Federal tax extension, you will automatically be granted a Nebraska tax extension. However, you will still need to make a tentative tax payment if you owe Nebraska tax. Form 7004N should only be used if you do not have a valid Federal extension or if you need to make a tentative Nebraska tax payment.

For more information, please visit the Nebraska Department of Revenue website: www.revenue.nebraska.gov

Nebraska State Income Tax Extension Forms

 

Form 7004N (Application for Automatic Extension of Time to File Nebraska Corporation, Fiduciary, or Partnership Return): 

www.revenue.nebraska.gov/tax/13forms/f_7004n.pdf

 

Mail to the following address:

Nebraska Department of Revenue

P.O. Box 94818

Lincoln, NE  68509-4818