Individual Income Tax Returns; Due Date, Payment of Tax, and School District Information

012.01 The due date for the Nebraska Individual Income Tax Return, and the date for payment of the Nebraska individual income tax is the 15th day of the fourth month following the close of the taxable year, or April 15 for calendar year taxpayers. If such due date falls on a Saturday, Sunday, or legal holiday, the filing of the return on the next day that is not a Saturday, Sunday, or legal holiday will be considered timely filed.

012.02 The date of a United States Postal Service postmark stamped on the envelope is the date of filing if the return was deposited in the mail, postage prepaid, and properly addressed to the Nebraska Department of Revenue. If there is no United States Postal Service postmark, the return must be received by the prescribed date to be timely filed. A postmark from a private postage meter is not a United States Postal Service postmark.

012.03 A taxpayer with a permanent place of abode or a domicile in Nebraska on the last day of the taxable year must enter the county in which the district is located, and the school identification number in the space provided on the return.

(Section 77-27,119(2)(a), R.S.Supp., 1998, and section 77-2768, R.R.S. 1996. November 11, 1998.)