Form W-4na - Nebraska Withholding Certificate For Nonresident Individuals Page 2
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3INSTRUCTIONS
PURPOSE. Form W-4NA is used by payors of nonresident individuals to compute Nebraska income tax withheld
from payments for personal services in Nebraska. Personal services include, but are not limited to: payments to
nonresident entertainers; individual athletes; performers; consultants; public speakers; corporate board directors; or other
professional services.
WHO MUST WITHHOLD. Any person paying a nonresident for services substantially performed in Nebraska may be
required to withhold Nebraska income tax. A person must withhold if the payee is not an employee; the payment is not
subject to federal income tax withholding; and the payor is either (1) maintaining an office or transacting business within
Nebraska and making a payment or payments of more than $600, or (2) making a payment or payments in excess of $5,000.
Nebraska Withholding Certificate,
FORM W-4NA. Cooperation between the payor and payee is necessary to complete the
Form
W-4NA. Compute the amount to be withheld from payments using Form W-4NA. The withholding is reported to the
person performing the personal services and the Department in the same manner as wages or other payments subject to
withholding. Use Federal Form 1099-MISC and Forms
941N
and W-3N.
NONRESIDENT INDIVIDUALS. Nonresident individuals can use Form W-4NA to report their business expenses and
payments in performing personal services in Nebraska. If there are other payees receiving payments for services performed
in Nebraska as nonresident individuals, each must complete a separate Form W-4NA.
A payor or withholding agent who pays a nonresident alien individual for providing personal services and who has withheld
federal income tax on Federal Form 1042-S, Foreign Person’s U.S. Source Income Subject to Withholding, must also
withhold state income tax using Nebraska Form W-4NA.
A nonresident alien whose country has a tax treaty with the U.S. may not be subject to nonresident income tax withholding.
The payor must obtain a written statement from the payee certifying the existence of a treaty exempting U.S. income earned
by the alien from federal or state income tax.
Payments to a corporation are subject to withholding requirements if 80% or more of the voting stock of the corporation
is held by the shareholders who are performing personal services. Payments to a partnership or LLC are subject to
withholding requirements if 80% or more of the capital interest or profits interest of the partnership or LLC is held by the
partners or members who are performing personal services. See line 11 instructions.
The completed Form W-4NA is a part of the payor’s records and must be kept with other income tax withholding
records. Federal Forms 1099-MISC or 1042-S will be issued by the payor based on the information on the completed Form
W-4NA. The Forms 1099-MISC, or 1042-S state copies, will be included with the Form W -3N, Nebraska Reconciliation of
Income Tax Withheld, filed with the Department.
PENALTIES. A penalty may be imposed, in addition to other penalties provided by law, on a nonresident individual for
giving false information to a payor regarding payments subject to withholding, if the information could result in the amount
withheld totaling less than 75% of the income tax liability on these payments. A penalty may also be imposed on any payor
who either knowingly uses false information or who maintains records which show the information is false.
The penalties will equal: (a) the amount of tax evaded, not collected, or not accounted for and paid over; and (b) an additional
amount up to $1,000.
TAXPAYER ASSISTANCE. Questions may be directed to the Nebraska Department of Revenue, PO Box 98915, Lincoln,
Nebraska 68509-8915. Call 800-742-7474 in Nebraska and Iowa, or 402-471-5729.
PAYOR INSTRUCTIONS
NAME AND LOCATION ADDRESS. The payor must complete the payee’s name, address, and Social Security number
or federal employer ID number of the nonresident individual, corporation, partnership, or LLC.
LINE 2. Enter the total amount of the payment for personal services. Include any amounts paid to the service provider as
reimbursement for expenses.
LINE 9. If line 8 is less than $28,000, compute the amount to be withheld. Otherwise, enter zero (-0-) and compute the
amount to be withheld using line 10 instructions.
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