Form 1040xn - Amended Nebraska Individual Income Tax Return - 2013 Page 4
Download a blank fillable Form 1040xn - Amended Nebraska Individual Income Tax Return - 2013 in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 1040xn - Amended Nebraska Individual Income Tax Return - 2013 with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
12Amended Nebraska Individual Income Tax Return
for Tax Year 2013
This Form 1040XN can only be used when amending tax year 2013.
Do not use Form 1040XN to change the amount of use tax reported (see instructions for line 41 below).
When to File
Form 1040XN is filed when:
u The 2013 federal tax return, or another state’s 2013 tax return, is amended or corrected; or
u The information on the 2013 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.
An amended Nebraska 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 Nebraska 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:
u The federal claim for refund;
u The IRS audit determination; or
u The amended federal or state return.
Filing 1040XN to Claim a Refund. Except as otherwise noted:
u When claiming a refund, Form 1040XN must be filed
P Within three years of the due date, extended due date, or the date the original return was
filed; or
P Within two years from the time the tax was paid;
whichever is later.
u 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).
u If you file an amended federal 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. An amended Nebraska return filed as a protective claim is not required when an
amended federal 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 completed
Nebraska Net Operating Loss Worksheet, Form
NOL, and a copy of either
1
ADVERTISEMENT
0 votes
Related Articles
Related forms
Related Categories
Parent category: Financial