Form 1040xn - Amended Nebraska Individual Income Tax Return - 2012 Page 7
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10Line 30, Form 3800N Refundable Credit. If you are correcting the amount of Nebraska Employment and Investment
Credit, you must attach copies of the original and corrected credit computations (Form 3800N).
Line 31, Nebraska Child/Dependent Care Refundable Credit. See the Form 1040N instructions for information on
this credit if AGI is $29,000 or less. Attach documentation if this credit is changed.
Line 32, Beginning Farmer Credit. Attach documentation if this credit is changed.
Line 33, Nebraska Earned Income Credit (EIC). Attach documentation of any change in this credit. Include pages 1
and 2 of your federal return. If you are now claiming the EIC because a valid SSN has been received, copies of the Social
Security cards for the taxpayer, spouse, and dependents qualifying for the EIC must be attached to Form 1040XN. Also, please
provide the Individual Tax Identification Number (ITIN) used when you filed your original Nebraska Individual Income Tax
Return, Form 1040N. If you are married, filing separately, you cannot claim this credit.
Line 34, Angel Investment Tax Credit. Attach documentation if this credit is changed.
Line 35, Amount Paid With the Original Return, Plus Additional Tax Payments Made After it Was Filed. Enter
the amount of tax paid with the original return, plus any tax payments for the same taxable year made after your original
return was filed. Do not include the portion of a payment which was for interest or penalty.
Line 37, Overpayments Allowed on Original Return, Plus Additional Overpayments of Tax Allowed After it
Was Filed. Enter the amount of overpayment allowed on your original return, previous amended returns, or as later corrected
by the Department. This includes:
• Amounts refunded;
• Amount applied to 2013 estimated tax; and
•
Donations to the Wildlife Conservation Fund.
Do not include interest received on any refund.
Line 39, Penalty for Underpayment of Estimated Tax. A penalty for underpayment of estimated tax calculated on
Form 2210N and reported on an original return cannot be changed unless an amended return is filed on or before the due date
for the original return (including any extended due date). Any change being made by the due date should be entered here.
Line 41, Use Tax Reported. Enter the same amount of use tax reported on the original Form 1040N. Form 1040XN cannot
be used to change the amount of Nebraska or local use tax reported on Form 1040N.
Review the following options for changing the use tax reported, and choose the instructions that apply to your situation:
• If use tax was not reported on the Form 1040N, but you have use tax to report, file the
Nebraska Individual Use Tax
Return, Form
3;
• If the amount of use tax reported on the Form 1040N needs to be increased, file the Nebraska Individual Use Tax Return,
Form 3, and write “Amended” across the top of the return;
• If the amount of use tax reported on the Form 1040N needs to be decreased and has not yet been paid, file the Nebraska
Individual Use Tax Return, Form 3, and write “Amended” across the top of the return; or
• If the amount of use tax reported and paid on the Form 1040N needs to be decreased, file a
Claim for Overpayment of
Sales and Use Tax, Form
7.
Line 43, Penalty. If your original return was not filed by the due date, or extended due date, and line 42 minus line 39
indicates tax due, you must calculate a penalty for failure to file in a timely manner. Multiply the result of line 42 minus
line 39 by 5% per month or fraction of a month (but not more than a total of 25%) from the due date or extended due date
until the original return was filed. Enter the result on line 43.
If this amended return is being filed because of a change made by the IRS who assessed a penalty, multiply the result of
line 42 minus line 39 by 5%. Enter the result on line 43. If both the penalty for failure to file in a timely manner and the
penalty because of an IRS assessment are calculated, enter the larger amount on line 43.
Additional penalties may be imposed by the Department for:
1. Failure to pay tax when due;
2. Failure to file an amended return when required;
3. Preparing or filing a fraudulent income tax return;
4. Understatement of income on an income tax return; or
5. Underpayment of estimated tax.
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