Form 872n - Nebraska Extension Of Statute Of Limitations Agreement Page 2
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2DATE AGREEMENT EXTENDED TO. Enter the date to which the statute of limitations is being extended.
SIGNATURE. This agreement must be signed by the taxpayer, owner, partner, member, or corporate officer. The spouse
must also sign if this agreement is for Nebraska individual income tax and a married, filing jointly return was filed for any of
the taxable periods being extended. If the taxpayer authorizes another person to sign this agreement, there must be a
power
on file with the Department.
of attorney
STATUTE OF LIMITATION PERIODS. See the table above for a summary of the various limitation periods.
For income tax, the limitation periods are longer if the taxpayer:
1.
Omits more than 25% of Nebraska taxable income;
2.
Has federal income tax increased by the IRS;
3.
Has a state income tax return modified by the revenue department of another state;
4.
Omits a member of a unitary group from a corporate income tax return; or
5.
Fails to file an amended return.
An agreement between the taxpayer and the IRS, providing for the extension of the period for assessment of federal income
tax, also extends the period for mailing a Notice of Deficiency Determination of Nebraska income tax. Copies of these
agreements must be filed with the Department within 30 days from the date the IRS approves the extension.
APPEAL RIGHTS. Form 872N does not relinquish any appeal rights to which the taxpayer would otherwise be entitled.
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