Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 22 - INDIVIDUAL INCOME TAX REGULATIONS › Section 316-22-018 - ADJUSTMENTS OF ANOTHER STATE'S INDIVIDUAL INCOME TAX

Current through June 17, 2024
018.01 Any taxpayer who has claimed credit
				for tax paid to another state, and who receives changes made by another state
				in the taxpayer's state income tax return must report the changes to the
				Nebraska Department of Revenue within ninety days of the final determination of
				the change. Reportable changes include changes made to the state's return by
				any competent authority of the state. In reporting any change to the other
				state's tax return, the taxpayer must furnish the Nebraska Department of
				Revenue complete information regarding the amount of income reported and taxes
				paid to the other state. The report must also concede the accuracy of the final
				determination or give a statement outlining the specific errors of the final
				determination.
018.02 Any
				adjustments made by filing the other state's amended returns or by the other
				state's revenue service must be reported to the Nebraska Department of Revenue
				by filing an Amended Nebraska Individual Income Tax Return, for the taxable
				year involved. The amended return for Nebraska must be filed within ninety days
				of the filing of the amended return for the other state, and must include
				copies of any reports issued by state authorities. A taxpayer who files an
				amended return with the other state as a protective claim is not required to
				file an amended return with Nebraska. The acceptance of the claim, or the
				payment of the refund, constitutes a state change that must be reported. A
				protective claim is a claim filed to protect the taxpayer from the expiration
				of the statute of limitations while a separate action challenging a position of
				the other state is pending.
018.03
				The amended return for Nebraska must be filed separately and should not be
				attached to or filed with a return for another taxable year. Payment of any
				additional tax must accompany the amended return.
018.04 For the purpose of determining when
				adjustments in state income tax constitute a final determination, the following
				acts will be considered to be a final determination even though the taxpayer
				and the other state may still be contesting the amount due:
018.04A A decision by a state tax court or a
				judgment, decree, or other order by a court of competent jurisdiction which has
				become final.
018.04B A closing
				agreement authorized by state law which relates either to the total tax
				liability of the taxpayer for a particular taxable year or years or to one or
				more separate items affecting tax liability. A closing agreement becomes final
				for purposes of this regulation on the date of its approval by the other
				state.
018.04C The final
				disposition by the other state of a taxpayer's claim for a refund.
018.04D Any informal agreement between the
				taxpayer and the other state made for the express purpose of serving as a
				determination in respect to the adjusted gross income, taxable income, or tax
				liability of the taxpayer. Such an agreement must include a waiver by the
				taxpayer of restrictions on assessment and the collection of any deficiencies
				resulting from the agreement.
018.04E The acceptance of an examining
				officer's findings in regard to the income of a partnership or a
				fiduciary.
018.04F The payment of
				any additional tax by the taxpayer. Any deposit made with the other state that
				can be returned at the request of the taxpayer is not considered the payment of
				the tax by the taxpayer. The additional tax will be considered paid when the
				other state applies the deposit.
018.04G Any other final judgment effecting
				changes in the reported taxable income in the other state.