Form 1040xn - Amended Nebraska Individual Income Tax Return - 2012 Page 4
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10AMENDED NEBRASKA INDIVIDUAL INCOME TAX RETURN
for Tax Year 2012
This Form 1040XN can only be used when amending tax year 2012.
Do not use Form 1040XN to change the amount of use tax reported (see instructions for line 41 below).
INSTRUCTIONS
When to File an Amended Nebraska Individual Income Tax Return. Form 1040XN is filed when:
• The 2012 federal tax return, or another state’s 2012 tax return, is amended or corrected; or
• The information on the 2012 Nebraska income tax return that was previously filed is not correct.
Form 1040XN may only be filed after an original Nebraska return has been e-filed, or paper-filed using Form 1040N.
The amended return must be filed within 60 days after filing an amended federal return, or after an Internal Revenue Service
(IRS) correction becomes final. A correction is final, even though the taxpayer and the IRS are still contesting the amount
due, when one or more of the following has occurred:
1. The taxpayer has paid the tax;
2. The taxpayer has accepted the examining officer’s findings;
3. The IRS has approved a closing argument; or
4. A court decision has become final.
An amended return reporting a change or correction to another state’s return must also be filed within 60 days after the
amended return is filed with the other state, or the correction becomes final.
To establish timeliness of the refund claim, attach dated copies of:
• The federal claim for refund;
• The IRS audit determination; or
• The amended federal or state return.
Filing 1040XN to Claim a Refund. Except as otherwise noted:
• When claiming a refund, Form 1040XN must be filed
3 Within three years of the due date, extended due date, or the date the original return was filed; or
3 Within two years from the time the tax was paid;
whichever is later.
• Form 1040XN must be filed to claim a refund resulting from a federal or state change within two years and 60 days
following the final determination of the change (but not more than 10 years from the due date of the original return in
the case of a change made by another state).
• If you file a federal amended return past the statute of limitations, do not submit the Nebraska return until you can
attach proof of federal acceptance.
A hearing may be requested when filing for a refund on Form 1040XN by writing the request in the Explanation of Changes
section of the form.
Protective Claim. A Nebraska amended return filed as a 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 on a protective claim is a federal change that must
be reported within 60 days of the refund.
Nebraska Net Operating Loss. When carrying back a Nebraska net operating loss, you must attach a copy of the
Nebraska Net Operating Loss Worksheet, Form
NOL, and a copy of either Federal Form 1045 or Form1040X and
completed
all supporting schedules. Any federal NOL deduction is entered on line 48 of Schedule I, Form 1040XN, and the amount of
the Nebraska NOL deduction is entered on line 55 of Schedule I.
Amending An E-Filed Return. E-filed returns are amended by filing a paper Form 1040XN.Amounts and other information
needed for completing the amended return should be available on saved or printed copies of the original Form 1040N return.
If help is needed in completing the amended return, contact Taxpayer Assistance (see contact information).
Taxpayer Assistance. Taxpayer assistance is available at the Nebraska Department of Revenue (Department) offices in
Lincoln and Omaha from 8 a.m. to 5 p.m., Monday through Friday. See the Department’s website or call the Department at
800-742-7474 (NE and IA), or 402-471-5729.
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