Nebraska Individual Estimated Income Tax Payment Vouchers - 2015 Page 2

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Instructions
Who Must Make Estimated Income Tax Payments. Every resident and nonresident must make estimated income
tax payments if their Nebraska income tax, after personal exemption credits, is expected to exceed their income tax
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 Pay Your Estimated Income Tax. The first payment must be made on or before April 15, 2015, 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, 2015, June 15, 2015, September 15, 2015, and January 15, 2016.
• Farmers and Ranchers. If at least two-thirds of your gross income for 2014 or 2015 is derived from farming,
ranching, or fishing, you may pay all of your estimated income tax on or before January 15, 2016 and still avoid a
penalty for underpayment of estimated income tax. If you file your 2015 Nebraska Individual Income Tax Return,
Form 1040N, on or before March 1, 2016, and pay the total income tax due at that time, you do not need to make
any estimated income tax payments for 2015.
• Fiscal Year Taxpayers. Fiscal year taxpayers must pay their estimated income tax 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.
How to Calculate Your Estimated Income Tax Payment. Complete the Estimated Income Tax Worksheet
(Worksheet) to compute your 2015 estimated income tax. If line 18 is less than $500, estimated income tax payments are
not required, but may still be made. If 2015 federal AGI is expected to be more than $258,250 (single), $309,900 (married,
filing jointly), $154,950 (married, filing separately), or $284,050 (head of household), line 11b of the worksheet must be
completed. Subtract the amount of any carryover from the 2014 Form 1040N before making your payment.
Make appropriate entries in your Record of Estimated Tax Payments.
Changes in Estimated Income Tax. If your income increases during the year, you may be required to begin making
estimated income tax payments, or increase the amount of your estimated income tax payments at the next due date. If
you need to increase the amount of an estimated income tax payment and you have previously scheduled an electronic
payment, be sure to cancel and reschedule your payment.
You may use the Amended Computation Schedule on page 5 to calculate your amended estimated income tax if your
income substantially increases.
How to Pay Your Estimated Income Tax.
Make the smart choice – pay electronically using the Department’s e-pay program or by credit card. When paying
electronically, vouchers are not required.
If you are not making electronic payments of estimated income tax, you can download the payment vouchers from
our website. When making payment by paper check, show the amended estimated income tax on line 1 of the next
payment voucher filed. If making payments electronically, do not file a voucher to show the change.
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 (800-272-9829); 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 Using the Estimated Income Tax Payment Voucher. 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.
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