High School District Code Amended Return Your Social Security Number Spouse’s Social Security Number Nebraska Individual Income Tax Return for the taxable year January 1, 2025 through December 31, 2025 or other taxable year: , 2025 through , FORM 1040N 2025 Please Do Not Write In This Space Please Type or Print Your First Name and Middle Initial Last Name If a Joint Return, Spouse’s First Name and Middle Initial Last Name Current Mailing Address (Number and Street or PO Box) City State ZIP Code During 2025, did you receive, sell, exchange, gift, or otherwise dispose of a digital asset or a fnancial interest in a digital asset? Yes No Is the taxpayer claiming any benefts or tax credits from a business that is, or is owned in whole or part, by a foreign adversarial company? (See instructions) Yes No (1) Farmer/Rancher (2) Active Military (1) Deceased Taxpayer(s) (frst name & date of death): 1 Federal Filing Status: (1) Single (3) (4) Head of Household (2) Married, fling separately– Spouse’s SSN: Married, fling jointly and Full Name (5) Qualifying surviving spouse (QSS) 2a 2b Check here if someone (such as your parent) can claim you or Check if YOU were: (1) 65 or older (2) Blind your spouse as a dependent: (1) You (2) Spouse SPOUSE was: (3) 65 or older (4) Blind 3 Type of Return: (1) Resident (2) Partial-year resident from / , 2025 to / , 2025 (attach Schedule III) (3) Nonresident (attach Schedule III) 4 Nebraska personal exemptions (Enter 1 in each line of 4a or 4b that applies): a Yourself. If someone can claim you as a dependent, leave blank 4 a ______ b Spouse. Married fling jointly returns, if someone can claim your spouse as a dependent, leave blank 4 b ______ c Dependents, if more than three, see instructions Dependent's First Name Last Name Social Security Number Total number of dependents listed 4 c ______ Total Nebraska personal exemptions – add lines 4a, 4b, and 4c 4 5 Federal adjusted gross income (AGI) (line 11a, Federal Form 1040 or 1040-SR) Do not leave blank 5 00 6 Nebraska standard deduction (if you checked any boxes on line 2a or 2b above, see instructions; otherwise, enter $8,600 if single; $17,200 if married, fling jointly or qualifying surviving spouse; $8,600 if married, fling separately; or $12,600 if head of household) 00 7 Total itemized deductions (line 17, Federal Schedule A – see instructions) 6 00 8 State and local income taxes (line 5a, Schedule A, Federal Form 1040 or 1040-SR) 7 00 9 Nebraska itemized deductions (line 7 minus line 8) 8 00 10 Nebraska standard deduction or the Nebraska itemized deductions, the larger of line 6 or line 9 9 00 11 Nebraska income before adjustments (line 5 minus line 10) 10 00 12 Adjustments increasing federal AGI (line 13, from attached Nebraska Schedule I) 11 00 13 Adjustments decreasing federal AGI (line 44, from attached Nebraska Schedule I) 12 00 14 Nebraska Taxable Income (enter line 11 plus line 12 minus line 13) If less than -0-, enter -0- Residents complete lines 15 and 16 Partial-year residents and nonresidents complete NE Sch III before continuing 13 00 15 Nebraska income tax (Partial-year residents and nonresidents enter the result from line 9, NE Sch III Paper flers may use the Nebraska Tax Table All others must use Tax Calculation Schedule ) 14 00 16 Nebraska other tax calculation: a Federal Tax on Lump-Sum Distributions (Federal Form 4972) 16 a $___________ b Federal tax on early distributions (lesser of Federal Form 5329 or line 8, Sch 2, Federal Form 1040 or 1040-SR) 16 b $___________ c Total (add lines 16a and 16b) 16 c $___________ Residents multiply line 16c by 29 6% (x 296) and enter the result on line 16 Partial-year residents and nonresidents enter the result from line 10, NE Sch III 15 00 17 Total Nebraska tax before Nebraska personal exemption credit (add lines 15 and 16) Do not pay the amount on this line. Pay the amount from line 59 16 00 17 Page 1 of 3. 8-417-2025 PRINT FORM RESET FORM

Form 1040N (2025) Page 2 18 NE personal exemption credit for residents only ($171 times the number on line 4) 19 Credit for tax paid to another state, line 6, Nebraska Schedule II (attach Nebraska Schedule II and a copy of the other state's return) 20 Credit for the elderly or disabled (attach copy of Federal Schedule R) 21 Community Development Assistance Act credit (attach Form CDN) 22 Form 3800N nonrefundable credit (attach Form 3800N) 23 Nebraska child/dependent care nonrefundable credit, only if line 5 is more than $29,000 (attach a copy of Federal Form 2441 and see instructions) 24 Credit for fnancial institution tax (attach Form NFC) 25 Employer’s credit for expenses incurred for TANF (ADC) recipients (see instr ) 26 Designated extremely blighted area tax credit (attach Form 1040N-EB) 27 NE employer tax credit for employing convicted felons Enter certifcate number from Form ETC-A _________________________ 28 School Readiness Tax Credit for providers Enter certifcate number from Form SR-3604 _____________________ 29 Child Care Tax Credit for Contributors Enter certifcate number from Form CCTC-A __________________ 30 Opportunity Scholarships Act credit for contributors 31 Creating High Impact Economic Futures (CHIEF) credit 32 Family Caregiver Tax Credit Act Enter certifcate number from Form 3165 ____________________ 33 Nebraska Pregnancy Help Act Credit for contributors 18 00 19 00 20 00 21 00 22 00 23 00 24 00 25 00 26 00 27 00 28 00 29 00 30 00 31 00 32 00 33 00 34 Total nonrefundable credits (add lines 18 through 33) 35 Nebraska tax after nonrefundable credits Subtract line 34 from line 17 (if line 34 is more than line 17, enter -0-) If the result is greater than your federal tax liability, see instructions If entering federal tax, check box 34 00 35 00 36 Total Nebraska income tax withheld from Federal Forms W-2 (attach 2025 Forms, see instructions) 37 Total Nebraska income tax withheld from Federal Forms W-2G, 1099-R, 1099-MISC, 1099-NEC, etc (attach 2025 Forms, see instructions) 38 Total Nebraska income tax withheld from Nebraska Schedules K-1N (attach 2025 Forms, see instructions) 39 Total Pass-Through Entity Tax (PTET) credit from Schedules K-1N (attach 2025 Schedules K-1N, see instructions) a Name:________________ b Nebraska ID Number:_______________ c Amount:______________ 40 2025 estimated income tax payments (include any 2024 overpayment credited to 2025 and any payments submitted with an extension request) 41 Form 3800N refundable credit (attach Form 3800N) 42 Nebraska child/dependent care refundable credit, if line 5 is $29,000 or less (attach a copy of Form 2441N) 43 Beginning Farmer credit from Form 1099 BFC (NDA NextGen) 44 Nebraska earned income credit Enter number of qualifying children 97 _________ Federal credit 98 $ _____________ 00 x 10 (10%) (see instructions) 45 Credit for community college property taxes (attach Form PTC) 46 Credit for qualifed Volunteer Emergency Responders (see instructions) 47 Stillborn child tax credit (attach Birth Resulting in Stillbirth Certifcate and see instructions) 48 Child Care Tax Credit for parent or legal guardian Enter certifcate number from Form 7203_______________ 49 School Readiness Tax Credit for qualifed staff member Enter certifcate number from Form SR-3605____________________ 50 Reverse Osmosis System Tax Credit Enter certifcate number from Form 1040N-OS___________________ 51 Intellectual and Developmental Disabilities Direct Support Professional Tax Credit Enter certifcate number from Form 3157-A____________________ 52 Amount paid with original return, plus additional tax payments made after it was fled (Amended Return Only) 36 00 37 00 38 00 39 00 40 00 41 00 42 00 43 00 44 00 45 00 46 00 47 00 48 00 49 00 50 00 51 00 52 00 53 Total payments and refundable credits (add lines 36 through 52) 53 00 54 Overpayment allowed on original return, plus additional overpayments of tax allowed after it was fled (Amended Return Only) 55 Actual tax paid, line 53 minus line 54 (Original returns enter line 53) 54 00 55 00 Page 2 of 3.

Form 1040N (2025) Page 3 Complete FOR AMENDED RETURNS ONLY Are you fling this amended return because: a The Nebraska Department of Revenue (DOR) has notifed you that your return will be audited? b The Internal Revenue Service (IRS) has corrected your federal return? If Yes, identify office: Attach a copy of changes from the Internal Revenue Service Are you fling for a refund based on: a The fling of a federal amended return or claim for refund? Attach copies of Federal Form 1045 or 1040X and supporting schedules b Carryback of a net operating loss or IRC § 1256 loss? If Yes, year of loss: Amount: $ Attach copies of Federal Form 1045 or 1040X with supporting schedules, and a completed Nebraska NOL Worksheet Reasons for Amending Only Federal change (no NE change) Federal Filing Status change (single, MFJ, MFS, HOH, QSS) K-1N Change Childcare Credit Change Other Credit Adjustment Property Tax Credit Change (include previously claimed parcels on Form PTC) Use Form PTCX if this is the only change Dependent or personal exemption count change (line 4) Earned Income Credit Change Other Reason for Amending (explain below) Explanation of Changes (Reference change and line number. If necessary attach additional sheets for explanation): YES NO YES NO YES NO YES NO 56 Penalty for underpayment of estimated tax (see instructions) If you calculated a Form 2210N penalty of -0- or greater, or used the annualized income method, attach Form 2210N, and check this box 96 56 57 Total tax and penalty for underpayment of estimated tax. Add lines 35 and 56 57 58 Use tax due on taxable purchases where applicable sales tax was not collected (see instructions) Enter purchases subject to state tax 91 $ _______ State tax 92 $ _______ (purchases x 5 5%); Enter purchases subject to local tax 93 $ _______ Local tax 94 $ _______ (purchases x local rate of ____ %) 95 Local code_______ (see local rate schedule); Add state and local taxes and enter on line 58 If no use tax is due, enter -0- on line 58 58 59 Total amount due. If line 55 is less than total of lines 57 and 58, subtract line 55 from total of lines 57 and 58 59 60 Overpayment. If line 55 is more than the total of lines 57 and 58, subtract the total of lines 57 and 58 from line 55 60 61 Amount of line 60 to be applied to your 2026 estimated tax (Original return only) 61 62 Wildlife Conservation Fund donation of $1 or more (Original return only) 62 63 Amount of line 60 you want refunded to you (line 60 minus lines 61 and 62) Your refund will generally be issued by July 15, if your paper return is fled by April 15 (see instructions) Allow three months for an amended return 63 00 00 00 00 00 00 00 00 64a Routing Number 64b Type of Account 1 = Checking 2 = Savings 64c Account Number 64d Check this box if this refund will go to a bank account outside the United States sign Under penalties of perjury, I declare that, as taxpayer or preparer, I have examined this return and to the best of my knowledge and belief, it is true, correct, and complete here Your Signature Date Email Address Keep a copy of this return for your records Spouse’s Signature (if fling jointly, both must sign) Daytime Phone paid preparer’s Preparer’s Signature Date Preparer’s PTIN use only Print Firm’s Name (or your name if self-employed), Address and ZIP Code EIN Daytime Phone A copy of the federal return and schedules must be attached to this return. E-fle your return NebFile offers FREE e-fling of your original state return for most Nebraska residents Mail returns requesting a refund to: Nebraska Department of Revenue, PO Box 98912, Lincoln, NE 68509-8912 Mail returns not requesting a refund to: Nebraska Department of Revenue, PO Box 98934, Lincoln, NE 68509-8934 Page 3 of 3.