Form 1040ns - Amended Nebraska Individual Income Tax Return - 2010

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AMENDED NEBRASKA INDIVIDUAL INCOME TAX RETURN
for Tax Year 2010
This Form 1040XN can only be used when amending tax year 2010.
INSTRUCTIONS
WHEN TO FILE AN AMENDED NEBRASKA INDIVIDUAL
CONFIDENTIAL TAX INFORMATION. Confidential tax information
INCOME TAX RETURN. Form 1040XN is filed when:
will be released only by a return telephone call, after the caller’s
identity has been established. A representative of a taxpayer requesting
• The 2010 federal tax return, or another state's 2010 tax return, is
confidential tax information must have a
Power of Attorney, Form
33,
amended or corrected; or
on file with the Department before any information will be released. An
• The information on the 2010 Nebraska income tax return that
income tax return signed by the preparer is considered a limited power
was previously filed is not correct.
of attorney authorizing the Department to release only the information
Form 1040XN may only be filed after an original Nebraska return has
contained on that tax return to the tax preparer.
been e-filed, or paper-filed using Form 1040N.
SPECIFIC INSTRUCTIONS
The amended return must be filed within 60 days after filing an amended
LINE 1, FEDERAL FILING STATUS. The Nebraska filing status
federal return, or after an Internal Revenue Service (IRS) correction
becomes final. A correction is final, even though the taxpayer and
can only be changed when the federal filing status has been changed.
the IRS are still contesting the amount due, when one or more of the
An exception is made when a married, filing jointly federal return was
following has occurred:
filed and the residences of the spouses are different.
1. The taxpayer has paid the tax;
Spouses’ residences are different when, during all or some part of
the year, one spouse is a Nebraska resident and the other spouse is a
2. The taxpayer has accepted the examining officer’s findings;
nonresident at the same time. A couple with different residences may
3. The IRS has approved a closing argument; or
file original returns with Nebraska on either a married, filing jointly
4. A court decision has become final.
basis or a married, filing separately basis.
An amended return reporting a change or correction to another state’s
A couple who has filed separate Nebraska returns may elect, either
return must also be filed within 60 days after the amended return is filed
before or after the original return is due, to file a married, filing jointly
with the other state, or the correction becomes final.
return with Nebraska.They are then taxed as though both were Nebraska
To establish timeliness of the refund claim, attach copies of:
residents during the time either was a resident.
• The federal claim for refund;
A couple with different residences who originally filed a married, filing
• The IRS audit determination; or
jointly Nebraska return and wish to amend to married, filing separately
• The amended federal or state return.
returns must satisfy the following conditions:
FILING 1040XN TO CLAIM A REFUND. Except as otherwise noted:
1. Both spouses must file a separate Nebraska return with a
“married, filing separately” status.
• When claiming a refund, Form 1040XN must be filed
• The spouse whose Social Security number was listed first on
3 Within three years of the due date, extended due date, or when
the original return must file a Form 1040XN.
the original return was filed; or
• The spouse whose Social Security number was listed as the
3 Within two years from the time the tax was paid;
spouse on the original return must file a Nebraska Individual
whichever is later.
Income Tax Return, Form 1040N.
• Form 1040XN must be filed to claim a refund resulting from a
2. Acopyoftheactualfederalmarried,filingjointlyreturnandcopies
federal or state change within two years and 60 days following the
of federal returns recalculated on a married, filing separately
final determination of the change (but not more than 10 years from
basis must be attached to each of the spouse’s returns.
the due date of the original return in the case of a change made by
3. Each Nebraska return as required in “1” above, must include the
another state).
full name and Social Security number of the other spouse.
A hearing may be requested when filing for a refund on Form 1040XN by
4. Both spouses must sign each Nebraska return as required
writing the request in the Explanation of Changes section of the form.
in “1”.
PROTECTIVE CLAIM. A Nebraska amended return filed as a
LINE 2. Check the appropriate boxes if you or your spouse:
protective claim is not required when a federal amended return has
been filed as a protective claim. The payment of a refund by the IRS
• Were 65 or over during the tax year;
on a protective claim is a federal change that must be reported within
• Were blind; or
60 days of the refund.
• Could be claimed as a dependent on another person’s return.
NEBRASKA NET OPERATING LOSS. When carrying back a
LINE 3, TYPE OF RETURN BEING FILED. Residency is determined
Nebraska net operating loss, you must attach a copy of the completed
by using Form 1040N instructions and the information guide,
Nebraska Net Operating Loss Worksheet, Form
NOL, and a copy of
Determining Residency Status for Nebraska.
Military servicemembers
either Federal Form 1045 or Form1040X and all supporting schedules.
can refer to the
Nebraska Income Tax for Military Servicemembers and
Any federal NOL deduction is entered on line 47 of Schedule I,
Civilians Working with U.S. Forces in Combat Zones
information guide
Form 1040XN, and the amount of the Nebraska NOL deduction is
on the Department’s website.
entered on line 56 of Schedule I.
LINE 5, FEDERAL AGI. Enter adjusted gross income (AGI) from
AMENDING AN E-FILED RETURN. E-filed returns are amended by
your federal return.
filing a paper Form 1040XN. Amounts and other information needed for
completing the amended return should be available on saved or printed
LINE 6, NEBRASKA STANDARD DEDUCTION. Nebraska
copies of the original 1040N return. If help is needed in completing
has its own standard deduction. See
Form 1040N instructions
for
the amended return, contact Taxpayer Assistance (see Department
more information.
contact information).
LINES 7 THROUGH 9. Only taxpayers who itemized deductions
TAXPAYER ASSISTANCE. Taxpayer assistance is available at the
federally should complete these lines. If federal itemized deductions
Nebraska Department of Revenue (Department) offices in Lincoln and
are limited, see Form 1040N instructions. Enter the amount from
Omaha from 8 a.m. to 5 p.m., Monday through Friday.
the worksheet on line 7. Nebraska itemized deductions (line 9) are
Office addresses and phone numbers are shown on page 4 of these
calculated by subtracting line 8 from line 7 (the result should not be less
than -0-). If the result on line 9 is less than the amount of the standard
instructions. Office hours at the Scottsbluff, North Platte, and Norfolk
offices are 8 a.m. to Noon, Monday through Friday, and appointments
deduction you were entitled to on line 6, then enter the line 6 amount
may be scheduled upon request.
on line 10.
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