Filing your Nebraska sales tax return is simple with the state’s online system. You can file and pay directly through NebFile for Business, as long as your business is registered to collect and remit sales tax.
This guide will walk you through the step-by-step process of filing online so you can submit returns on time, avoid penalties, and stay compliant with Nebraska’s sales tax rules.
What You Need Before Filing
Before filing your sales tax return, you must prepare specific records to ensure your report is accurate. Here are the standard documents required to file a sales tax return in Nebraska:
- Nebraska Taxpayer Account Number (Sales Tax Permit) – You’re required to have a Nebraska sales and use tax account to file your sales tax return. After registering for a Nebraska Sales Tax Permit, the Nebraska Department of Revenue (DOR) will send you the following details to the email address you provided:
- Your Nebraska State ID Number
- Personal Identification Number (PIN)
- Access to your Nebraska sales tax permit
- NebFile Account Log-in Details – The primary way to file your Nebraska sales tax return online is by logging onto your NebFile for Business account. To access the site, ensure you have your log-in credentials ready (e.g., your username and password).
- Total Sales – Gather your total revenue during the filing period. This includes all sales, whether they’re taxable or not. Even if you currently have no sales records, you’re still required to file a return.
- Taxable Sales – Compile the total taxable sales your business made within the filing period. You’ll need this data to determine how much sales tax you owe and must pay for the filing period.
- Taxable Purchases – Verify the total amount of taxable purchases your business spent within the filing period. This applies to both in-state and out-of-state transactions. Generally, businesses do this to report Use Tax, which is due when they did not pay sales tax at the time of purchase.
- Local Sales Tax Report – Nebraska requires businesses to file a local sales tax report as well. This means you must list all your sales in each city, county, or other local jurisdiction in Nebraska.
- Bank Account and Routing Number – Select which bank account you want to use for paying the due taxes in your report. Prepare your bank details and routing number ahead of time.
- Filing Frequency Schedule – The state assigns a specific due date for every registered business. In Nebraska, the DOR assigns your filing schedule depending on your annual sales tax liability. This rule is declared under the Nebraska Revised Statute 77-2708.
Step-by-Step: How to File Nebraska Sales Tax Online
Step 1. Go to the state sales tax portal website – “NebFile for Business” or Nebraska’s “Business Electronic Filing System.” Step 2. Prepare your Ecommerce Sales Tax Data (e.g., Taxes Report from Shopify). Step 3. Enter your Account Credentials: Log in using your username and password. Check your shared email/phone number and input OTP, when applicable.
Step 4. Select which period you are filing, then click Save/Next.
Step 5. Input your sales for each jurisdiction based on your ecommerce sales tax report, then click Save/Next.
Step 6. Enter the gross sales and applicable deductions made on that location based on your Ecommerce Sales Tax Report. After that, click “Save/Next” once done.
Step 7. Enter the payment amount, date, and your bank information, then click Next.
Step 8. Review the submitted data and ensure all details are correct. After that, you may then click File Return.
Step 9. Keep a copy of the return and/or payment confirmation for your records. This serves as proof of successful submission.
Step 10. Save the confirmation in your preferred location for recordkeeping purposes. Keeping online records using Google Drive is a common option.
Helpful Tip: You can always click on “Save and Submit Later” to avoid losing your progress. This tip helps in case internet issues, website downtime, or other disruptions interrupt the filing process.
Due Dates
In Nebraska, your filing frequency depends on your annual sales tax liability. Upon registering your business with the Nebraska DOR, they should also share your schedule with you. For guidance, you may refer to the table below.
| FREQUENCY | REQUIREMENT | REPORTING PERIOD | DUE DATE |
| Monthly | Annual sales tax liability is $3,000 or more | Monthly | 20th day of the month following the reporting period |
| Quarterly | Annual sales tax liability is between $900 and $3,000 |
|
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| Annual | Annual sales tax liability is $900 or less | January 1 – December 31 | January 20 |
Timely Filing Discount
Generally, some states give businesses a discount for collecting, filing, and remitting sales tax on time. In Nebraska, taxpayers can deduct and retain 2.5% of the total tax due, up to $75 per month, and remit it monthly as compensation for collection costs.Filing Amended Returns
In case you made a mistake you wish to correct in your previously submitted return, the Nebraska DOR allows you to amend your return. However, amending Nebraska sales tax returns cannot be done online. You must file your amended return by paper using the Amended Form 10 available on the Nebraska DOR website. Ensure you select the correct form, as each filing period has a different downloadable form. Fill out the form, then submit it to the address indicated on the form.Refunds
In case you overpaid your taxes on your previous return, the Nebraska DOR may issue you a credit or refund. The state may also process credits after amending a return. Typically, if there is an outstanding balance or other due taxes, the state will apply your credit to those instead. If there is any excess amount, the state should refund that amount directly to you. In case you wish to receive a direct refund instead of a credit, the state requires you to file a claim in writing. Without filing a claim, the Nebraska DOR may not acknowledge your refund request. To request an overpayment sales tax refund from the Nebraska DOR, follow these instructions:- Step 1: Download and fill out Form 7 from the Nebraska DOR website.
- Step 2: Ensure your refund claim is worth $2 or more. The Nebraska DOR will not issue any refund for any amount lower than $2.
- Step 3: Make sure your claim falls within the statute of limitations. Generally, the state limits claims to 3 years after the 20th day of the month following the filing period when the taxpayer made the overpayment.
- Step 4: Follow the additional instructions at the bottom of Form 7. For example, if your claim is authorized by an attorney, you must include a copy of a Power of Attorney, Form 33.
- Step 5: Mail your claim to the address provided on the Form 7. Reviewing your claim may take up to 180 days. The Nebraska DOR or the claimant can extend this period if the DOR deems it necessary or the claimant requests it.
Filing Zero Returns in Nebraska
In Nebraska, registered taxpayers are still required to file a return even if they have no sales to report. To file a zero return, you only have to write “0” (zero) in the appropriate fields of your sales tax return form.Other Filing Methods in Nebraska
If you’re having difficulties filing your Nebraska sales tax return online, you can try other options.- File with TaxHero – Let expert accountants in TaxHero prepare your sales tax returns for you. We’ll take everything off your hands so that you can spend your time more efficiently managing your business.
- File by Paper – You can file your Nebraska sales tax return by paper using the Form 10, which can be downloaded from the Nebraska DOR website. You may also receive a pre-identified form in the mail if you have not filed electronically in the previous period.You must print, keep a copy, and then mail your paper returns to the following address: Nebraska Department of Revenue, PO Box 98923, Lincoln, NE 68509-8923.