Form 1040n-Es - Nebraska Individual Estimated Income Tax Payment Voucher - 2014 Page 2
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8Instructions
Who Must Make Estimated Payments. Every resident and nonresident must make estimated income tax payments if
their Nebraska income tax, after personal exemption credits, is expected to exceed withholding and other credits by $500
or more. If you are an employee with income tax being withheld from your earnings, you may ask your employer to
withhold an additional amount for state income taxes, rather than make these four estimated income tax payments.
When to File. The first payment must be filed on or before April 15, 2014, and on later dates as set out below.
The estimated tax may be paid in full with the first payment, or in equal installments on or before April 15, 2014,
June 16, 2014, September 15, 2014, and January 15, 2015.
Fiscal Year Taxpayers. Fiscal year taxpayers must report by the 15th day of the fourth, sixth, and ninth months of the
fiscal year, and the first month of the following fiscal year. If the due date falls on a Saturday, Sunday, or legal holiday,
taxpayers have until the next business day to make the payment.
Make the smart choice – pay electronically using the Department’s e-pay program or by credit card. When paying
electronically, vouchers are not required.
Electronic Payment Options
Electronic Funds Withdrawal (EFW). With this payment option, you provide your payment information within
your electronically-filed return. Your payment will automatically be withdrawn from your bank account on the date
you specify.
Nebraska
e-pay. Nebraska e-pay is the Department’s web-based electronic payment system. You enter your payment
and bank account information, and choose a date (up to a year in advance) to have your account debited. You will
receive an email confirmation for each payment scheduled.
Card. Secure credit card payments can be initiated through Official Payments at officialpayments.com; via
Credit
phone at 800-2PAY-TAX; or by downloading the OPAY app from your smart phone’s app store. Eligible credit cards
include American Express, Discover, MasterCard, and VISA. A convenience fee (2.49% of the tax payment, $1
minimum) is charged to the card you use. This fee is paid to the credit card vendor, not the state, and will appear on your
credit card statement separately from the tax payment. At the end of your transaction, you will be given a confirmation
number. Keep this number for your records. [If you are making your credit card payment by phone, you will need to
provide the Nebraska Jurisdiction Code, which is 3700.]
Check or Money Order. If you are not using one of the electronic payment options described above, include a check or
money order payable to the “Nebraska Department of Revenue.” Checks written to the Department may be presented for
payment electronically.
Farmers and Ranchers. If at least two-thirds of your gross income for 2013 or 2014 is derived from farming,
ranching, or fishing, you may pay all of your estimated tax on or before January 15, 2015. You must then pay the entire
amount of the estimated tax. If you file your 2014 Nebraska Individual Income Tax Return, Form 1040N, on or before
March 2, 2015, and pay the total tax due at that time, you do not need to file any estimated tax payments for 2014.
Overpayment Credit From 2013. If you had an overpayment on your 2013 Form 1040N, and elected to apply it to
your 2014 estimated income tax, the amount of that overpayment may be applied in full, or in part, to any installment.
Joint Payments. Payments of estimated income tax may be made on a married, filing jointly basis for Nebraska tax
purposes. Married, filing jointly payments may not be made if the spouses are separated under a decree of either divorce or
separate maintenance, or if they have different taxable years. If married, filing jointly payments are made, but a married,
filing jointly return is not filed for the taxable year, the estimated tax for the year may be divided between spouses. A copy
of a signed agreement to divide the estimated payments should be attached to each, Form 1040N. When e-filing, a letter is
not required. Simply claim the agreed upon amounts on each spouse’s return.
If estimated payments have been made under a spouse’s Social Security number (SSN), and this spouse dies during the
year, please indicate “deceased” on any e-filed return when prompted. On paper returns, write “DECEASED” at the top of
the Form 1040N and give the date of death next to the SSN. Verify that the surviving spouse’s name and SSN are correct
on Form 1040N-ES, and indicate what SSN will be used in filing a Form 1040N-ES for the next year.
Calculating Your Payment.
List the names and SSNs in the same order on the joint voucher as you will list them on your joint return.
Complete the Estimated Income Tax Worksheet (Worksheet) to compute your 2014 estimated tax. If line 18 is less
than $500, estimated tax payments are not required, but may still be made. If 2014 federal AGI is expected to be more
than $254,200 (single), $305,050 (married, filing jointly), $152,525 (married, filing separately), or $279,650 (head of
household), then complete Worksheet A included in this booklet. Subtract the amount of any carryover from the 2013
Form 1040N before making your payment.
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