Form 1040ns - Amended Nebraska Individual Income Tax Return - 2009


for Tax Year 2009
This Form 1040XN is to be used only when the return for tax year 2009 is amended.
If you originally filed Form 1040NS, see the special instructions below.
Department before any information will be released. An income tax
return signed by the preparer is considered a limited power of attorney
INCOME TAX RETURN. Form 1040XN, is filed when
authorizing the Department to release only the information contained
The federal tax return, or another state's tax return for 2009,
on that tax return, to the preparer.
is amended or corrected; or
The information on a Nebraska income tax return that was
previously filed is not correct.
Form 1040XN may only be filed after an original Nebraska return has
When amending Form 1040NS, enter the information from Form
been filed electronically, or paper-filed using Form 1040N or 1040NS.
1040NS on the following lines of Column A (the corresponding
line numbers from Form 1040NS are listed in parenthesis): lines
The amended return must be filed within 60 days after filing an amended
1 (1), 2 (2), 4 (5), 5 (3), 6 (4), 14 (6), 15 (7), 19 (8), 28 (9), and
federal return, or after an Internal Revenue Service (IRS) correction
29 (10). Other lines must be completed as applicable. Line 3 of
becomes final. A correction is final, even though the taxpayer and the
Form 1040XN should be completed by checking the “resident” box
IRS are still contesting the amount due, whenever one of the following
for the original return.
has occurred:
The tax has been paid by the taxpayer;
LINE 1. The Nebraska filing status can only be changed when the
federal filing status has been changed. An exception is made when a
The examining officer’s findings have been accepted by the
married, filing jointly federal return was filed and the residencies of the
spouses are different.
A closing agreement has been approved by the IRS; or
A decision of a court has become final.
Spouses’ residencies are different when, during all or some part of
the year, one spouse is a Nebraska resident and the other spouse is a
The amended return reporting a change or correction to another state’s
nonresident at the same time. A couple with different residencies may
return also must be filed within 60 days after the amended return is filed
file original returns with Nebraska on either a married, filing jointly
with the other state, or the correction becomes final.
return or a married, filing separately return basis.
Attach copies of the federal claim for refund, the audit determination of
the IRS, or the amended federal or state return to the amended Nebraska
A couple who has filed separate Nebraska returns may elect, either
return to establish the timeliness of the refund claim.
before or after the original return is due, to file a married, filing jointly
return with Nebraska.They are then taxed as though both were Nebraska
FILING 1040XN TO CLAIM A REFUND. Except as otherwise noted:
residents during the time either was a resident.
When claiming a refund, Form 1040XN must be filed within
three years from the time the original return was filed, or
A couple with different residencies who filed a married, filing jointly
Within two years from the time the tax was paid, whichever
Nebraska return and wish to change to married, filing separately returns
is later.
must satisfy the following conditions:
Form 1040XN must be filed to claim a refund resulting from a
Both spouses must file a separate Nebraska return with a
federal or state change within two years and 60 days following
“married, filing separately” status.
the final determination of the change (but not more than ten
The spouse whose social security number was listed first
years from the due date of the original return in the case of a
on the original return, must file an Amended Nebraska
change made by another state).
Individual Income Tax Return, Form 1040XN.
A hearing may be requested when filing for a refund on Form 1040XN
The spouse whose social security number was listed as
by writing the request on the Explanation of Changes, Form 1040XN.
the “spouse’s social security number” on the original
PROTECTIVE CLAIM. A Nebraska amended return filed as a
return will file a Nebraska Individual Income Tax
protective claim is not required when a federal amended return has
Return, Form 1040N.
been filed as a protective claim. The payment of a refund by the IRS
A copy of the actual federal married, filing jointly return
on a protective claim is a federal change that must be reported within
and copies of federal returns recomputed on a married,
60 days of the refund.
filing separately basis must be attached to each of the
spouses’ returns.
Nebraska net operating loss, you must attach a copy of the Nebraska
Each Nebraska return as required in “1.” above, must
Net Operating Loss Worksheet, Form NOL, and a copy of either Federal
include the full name and social security number of the other
Form 1045 or 1040X and all supporting schedules. Any federal NOL
deduction is entered on line 46 of Schedule I, and the amount of the
Nebraska NOL deduction is entered on line 55 of Schedule I.
Both spouses must sign each Nebraska return as required
AMENDING AN E-FILED RETURN. E-filed returns are amended by
in “1.”
filing a paper Form 1040XN. Amounts and other information needed for
LINE 2. Check the appropriate boxes if you or your spouse:
completing the amended return should be available on your computer’s
Were 65 or over;
hard drive, or from printed copies of the return. If help is needed in
completing the amended return, contact Taxpayer Assistance (see
Blind; or
Department contact information below).
Could be claimed as a dependent on another person’s return.
TAXPAYER ASSISTANCE. Taxpayer assistance is available at the
Nebraska Department of Revenue (Department) offices in Grand Island,
determined by using Form 1040N instructions and the information guide
Lincoln, Norfolk, North Platte, Omaha, and Scottsbluff.
Determining Residency Status for Nebraska,
Military servicemembers
The addresses and phone numbers are shown on page 4 of these
can refer to the
Nebraska Income Tax for Military Servicemembers
instructions. Office hours are 8 a.m. to 5 p.m., Monday through Friday,
and Civilians Working with U.S. Forces in Combat Zones Information
and other times and places as may be announced.
on our Web site.
Confidential tax information. Confidential tax information will be
LINE 5. Enter adjusted gross income (AGI) from your federal return.
released only by a return telephone call, after the caller’s identity has
been established. A representative of a taxpayer requesting confidential
LINE 6. Nebraska has its own standard deduction. Consult Form 1040N
tax information must have a power of attorney on file with the
instructions for more information.


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