Nebraska Income Tax and Withholding

Periodic Returns. Quarterly (Form 941N) by last day of month following end of quarter. Monthly (Form 501 N) by the 15th of the following month if more than $500 withheld for either of the first two months of a quarter.

Annual Reconciliation Returns. Form W-3N due March 15.

Timely Filing. Returns and reports considered timely filed if postmarked by their due date. If the due date for filing any return falls on a Saturday, Sunday, or a legal holiday, the due date is the next business day.