Individual Income Tax: Extension of Time for Filing Return and Payment of Tax

014.01 An extension of time granted by the Internal Revenue Service (IRS) to file a federal individual income tax return automatically extends the time for filing a Nebraska individual income tax return. An individual who has been granted an extension from the IRS is required to attach a copy of the federal application for automatic extension of time or the approved application for additional extension of time to the Nebraska return when filed.

014.02 The Nebraska Department of Revenue may grant an extension of time to file the Nebraska return even though an extension has not been granted to file the federal return. The Nebraska Application for Extension of Time to File a Nebraska Individual, Fiduciary, or Partnership Return, Form 2688N, must be filed on or before the original due date of the return.

014.02A The Nebraska Department of Revenue may grant additional extensions of time for filing a Nebraska return when the conditions warrant. However, no such additional extension will be granted for a period exceeding seven months from the original due date of the return. 014.02B U.S. citizens or residents, including military personnel, living outside the U.S. and Puerto Rico are granted an automatic extension up to and including the 15th day of the sixth month following the close of their tax year. A statement must be attached to the return noting entitlement to this automatic extension. 014.02C Members of the Armed Forces and civilians serving in support of the Armed Forces who serve in a designated combat zone or who are hospitalized outside the United States as a result of an injury received while in a combat zone can receive an extension of time to file and pay tax for the period of the combat service or hospitalization plus 180 days. This extension also applies to a taxpayer's spouse who wishes to file a joint return. A statement must be attached to the return noting entitlement to this extension. 014.02D Federal disaster areas. Any extension of time granted by the IRS to a taxpayer affected by a disaster may receive an extension of time to file a state individual income tax return.

014.03 An extension of time granted for filing an individual return also extends the time for payment of the tax, except as noted in Reg-22-014.02C above. However, interest will be imposed at the rate specified in section 45-104.02 of the Nebraska Revised Statutues, from the due date of the return until the date payment is received.

(Sections 77-2770, and 77-2788(1) and (2), R.R.S. 2003. March 7, 2006.)