Form 1040xn - Amended Nebraska Individual Income Tax Return - 2013 Page 8
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12Line 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:
u Amounts refunded;
u Amount applied to 2014 estimated tax; and
u 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:
u 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;
u 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;
u 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
u 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.
Line 44
Interest. If line 42 is greater than line 39, tax is due. Interest is also due on the result of line 42
minus line 39 at the statutory rate from the original due date to the date the tax is paid. Beginning
Rev. Rul. 99-12-1
January 1, 2013, the statutory interest rate is 3%. See
for applicable interest rates
for other years.
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