Nebraska Payments and Other Withholding
Nebraska Payments and Other Withholding
Nebraska Income Tax Withheld.
Use line 29a to enter the total Nebraska income tax withholding from Federal Forms W-2. Use line 29b to enter the total Nebraska income tax withholding, if any, from Nebraska Forms K-1N. Use line 29c to enter the total Nebraska income tax withholding, if any, from Federal Forms W-2G, 1099-R, 1099-MISC, or other forms. Enter the total income tax withholding shown on lines 29a, 29b, and 29c on line 29. While many taxpayers will have Nebraska income tax withholding on Form W-2, most taxpayers will not have Nebraska income tax withholding on other forms. Do not use state wages. Your income tax withholding credit will not be allowed if you do not attach the proper forms to a paper filed return or if the form shows income tax withholding from a state other than Nebraska.
Estimated Income Tax Payments and Penalty for Underpayment of Estimated Income Tax.
You may owe a penalty if your estimated income tax payments did not total at least:
90% of the tax shown on your 2021 Nebraska return; or
100% of the tax shown on your 2020 return; or
110% of the tax shown on your 2020 return if AGI on the return was more than $150,000; or, if your filing status is married, filing separately, more than $75,000.