Form 1040xn - Amended Nebraska Individual Income Tax Return - 2014 Page 9

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Line 43 (Cont.)
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
January 1, 2013, the statutory interest rate is 3%. See
Rev. Rul. 99-14-2
for applicable interest rates
for other years.
Line 45
Total Balance Due. Enter the total of lines 42 through 44.
Electronic Payment Options
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
Credit
officialpayments.com; via 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.
Line 46
Refund. Enter the refund amount. Amounts less than $2 will not be refunded. None of the refund will
be applied to estimated tax.
If you are owed interest on a refund, it will be calculated by the Department and added to the amount
shown on line 46.
If a taxpayer has an existing tax liability of any kind with the Department, any refund shown on this
return may be applied to that liability. The Department will notify the taxpayer if the refund has been
applied against another tax liability.
Explanation
Print or type your explanation of changes on Form 1040XN, or attach a schedule for each change
of Changes
reported on this return for lines 5 through 34. Attach a copy of each federal form used to report the
change. If you are filing an amended return due to an audit by the IRS or the Department, attach a
dated copy of the audit determination. If you are filing for an income tax refund due to a carryback of
a Nebraska net operating loss, you must attach a copy of either:
u Federal Form 1045 or 1040X;
u All supporting schedules; or
u A completed Nebraska Net Operating Loss Worksheet.
If you are filing an amended return due to a change in Nebraska credits claimed, attach the applicable
schedule, form, other state’s return, or audit determination.
Direct Deposit
To have your refund directly deposited into your checking or savings account, enter the routing number
and account number found on the bottom of the checks associated with the account.
Do not enter information found on deposit slips or from a debit card, as this information is not necessarily
the routing and account information.
Line 47a
Enter the routing number listed first. It must be nine digits.
6

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