Form 1040xn - Amended Nebraska Individual Income Tax Return - 2014 Page 4
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12Amended Nebraska Individual Income Tax Return
for Tax Year 2014
This Form 1040XN can only be used when amending tax year 2014.
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 2014 federal tax return, or another state’s 2014 tax return, is amended or corrected; or
u The information on the 2014 Nebraska income tax return that was previously filed is not correct.
Form 1040XN may only be filed after an original Nebraska return has been filed using Form 1040N.
An amended Nebraska return must be filed within 60 days after filing an amended federal return, or
after an 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 Credit or Refund. Unless otherwise provided by statute:
u When claiming a credit or refund due to overpayment, Form 1040XN must be filed –
P Within three years of the due date, the actual date of filing under an approved extension,
or the date the original return was filed; or
P Within two years from the time the tax was paid;
whichever is later.
u When claiming a credit or refund of a refundable credit, Form 1040XN must be filed within
three years of the due date, or the actual date of filing under an approved extension of the return
for the year in which the refundable credit was allowable.
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.
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