Form 4466n - Corporation Application For Adjustment - 2006
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1FORM 4466N
Corporation Application for Adjustment
2006
n e
of Overpayment of Estimated Tax
de p
of
Tax Year Ending
,
nebraska
PLEASE DO NOT WRITE IN THIS SPACE
department
of revenue
RESET FORM
Name as Shown on Form 1120N-ES
Street or Other Mailing Address
Nebraska Identification Number
Federal Identification Number
24 —
City
State
Zip Code
Is this application being filed by the 15th day of the third month following
the end of the tax year? If No, see instructions.
YES
NO
1 Estimated corporation income tax before nonrefundable credits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Estimated in lieu of intangible tax paid . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2
3 Estimated Nebraska Charitable Endowment Tax credit . . . . . . . . . . . . . . . . . . . . . . .
3
4 Estimated other nonrefundable credits — CDAA credit and Form 3800N credit . . . . .
4
5 Estimated total nonrefundable credits (total of lines 2, 3, and 4) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5
6 Estimated income tax liability (line 1 minus line 5. If less than zero, enter -0-). . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Estimated Form 3800N refundable credit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7
8 Beginning Farmer credit . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8
9 Estimated income tax liability (line 6 minus lines 7 and 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9
10 2006 estimated tax payments (includes 2005 overpayment credited to 2006 estimated tax) . . . . . . . . . . . . . . . . 10
11 OVERPAYMENT of estimated tax claimed (line 10 minus line 9). If this amount is at least 10% of
line 9 and at least $500, the corporation may request this adjustment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11
Under penalties of perjury, I declare that I have been authorized by the above named corporation to make this application, and
that to the best of my knowledge and belief, the statements made herein are correct and complete.
sign
here
Signature of Officer
Title
Date
INSTRUCTIONS
WHO MAY FILE. Corporations that overpaid estimated tax
within 45 days from the date it is filed, and may credit
the overpayment against any existing tax liability of the
for the tax year must use this form to apply for an adjustment
corporation and refund any balance.
of the overpayment when the overpayment is:
1. At least ten percent of the expected tax liability
DISALLOWANCE OF APPLICATION. The Nebraska
calculated on line 9 of this form; and
Department of Revenue may disallow, without further action
or appeal, any application containing material omissions
2. At least $500.
or errors that cannot be corrected within the 45-day review
The overpayment is the excess of the estimated tax the
period. Form 4466N does not constitute a claim for credit
corporation paid during the tax year over the estimated
or refund.
final 2006 income tax liability computed at the time this
EXCESSIVE ADJUSTMENT. If any adjustment made
application is filed.
by the Nebraska Department of Revenue is later found to
If members of a unitary group paid their estimated income
be excessive, interest at the statutory rate will be due on the
tax on a combined basis, the common parent corporation
amount of the excessive adjustment, calculated from the date
must file the Form 4466N. If members of the group paid
the adjustment was made until the original due date of the
estimated tax separately, each member who claims an
corporation’s return.
overpayment must file Form 4466N separately.
WHEN TO FILE. Form 4466N must be filed by the 15th day
The excessive amount is the lesser of:
of the third month after the end of the tax year and before
1.
The amount of the adjustment, or
the corporation files its corporate tax return. A Form 4466N
2.
The excess of:
filed after this date will not be considered. An extension
a.
The corporation’s income tax liability as shown
of time to file the return will not extend the time for filing
on its return over
Form 4466N.
WHERE TO FILE. Corporation Application for Adjustment
b.
The estimated tax paid less the adjustment
allowed.
of Overpayment of Estimated Tax, Form 4466N, is to be
mailed to the Nebraska Department of Revenue, P.O. Box
SIGNATURE. This application must be signed by a
94818, Lincoln, Nebraska 68509-4818.
corporate officer. If the taxpayer authorizes another person
OVERPAYMENT CREDITED AND REFUNDED. The
to sign this application, there must be a Power of Attorney,
Form 33, on file with the Nebraska Department of Revenue.
Nebraska Department of Revenue will act on this application
Mail this application to: NEBRASKA DEPARTMENT OF REVENUE, P.O. BOX 94818, LINCOLN, NE 68509-4818
Visit our Web site: , or call 1-800-742-7474 (toll free in NE and IA) or 1-402-471-5729.
8-390-2006
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