Nebraska Administrative Code › Topic - REVENUE, DEPARTMENT OF › Title 316 - NEBRASKA DEPARTMENT OF REVENUE › Chapter 21 - PROPOSED INCOME TAX WITHHOLDING REGULATIONS › Section 316-21-013 - MANNER OF FILING NEBRASKA RECONCILIATION OF INCOME TAX WITHHELD AND STATE COPIES OF FEDERAL FORMS W-2

Current through June 17, 2024
013.01 Electronic Filing
Any employer who furnishes more than 50 Federal Forms W-2,
				  Forms 1099-MISC, or other statements reporting withholding for a year must
				  electronically file (e-file) the required copies in a manner approved by the
				  Tax Commissioner that is compatible with federal e-file requirements or
				  methods.
013.02
				Undeliverable Forms
If an employer cannot deliver any employee copies of Federal
				  Forms W-2 or 1099-MISC to employees after reasonable effort, these employee
				  copies must be transmitted with the Nebraska Withholding Return, Form 941N, due
				  the following July accompanied by a signed letter explaining that they were
				  submitted because they could not be delivered to the
				  employees.
013.03 Corrected
				or Reissued Forms
When Federal Forms W-2 or 1099-MISC are corrected by the
				  employer or are reissued, these forms must be clearly marked either "corrected
				  by employer" or "reissued by employer" and copies must be furnished to the
				  employee and to the Department. If a correction is necessary, the employer may
				  also use Federal Form W-2c to make the correction.
013.04 All Copies to be Complete and Legible
All copies of any forms prepared by the employer and
				  furnished to the employee or to the Department must be completed in full,
				  including the ID of the employer and the state income tax withholding, and must
				  be legible. If the copies are not fully completed or are not legible, they will
				  not be considered furnished by the employer in compliance with the law, and the
				  employer may be subject to the penalties for noncompliance as provided in
				  Reg-21-016.
013.05 Retention of Records
Every employer must retain copies of all forms filed with the
				  Department and copies of all documents furnished to employees for at least
				  three years. If the employer reports information electronically, the employer
				  may retain the supporting documentation or an electronic copy. If the
				  Department issues a balance due notice or a notice of proposed deficiency
				  determination for a taxable year, the taxpayer must retain all records relating
				  to that taxable year until the balance due or proposed deficiency determination
				  has been satisfied, abated, settled, or disallowed, and has become
				  final.
013.06 Availability
				of Records
The Department, or its agents, has the right to examine,
				  inspect, or make and retain copies of any records, electronic media, and
				  equipment of any person to audit or review the accuracy of any income tax
				  withholding return filed; or if no return is filed by the person, to ascertain
				  and determine the amount that must be paid.
013.07 Administrative Subpoena
The Tax Commissioner may require any person to provide
				  records that are necessary to make a proper determination of any person's
				  compliance with and the liability under the laws of this state. If a reasonable
				  request to produce records is refused, the Tax Commissioner may issue an
				  administrative subpoena.
013.07A An
				administrative subpoena must clearly state the scope of the demand for records
				and any other requirements, and state when, where, and how to comply with the
				administrative subpoena.
013.07B An
				administrative subpoena may be enforced by the Attorney General, acting on
				behalf of the Tax Commissioner, in an action filed in the district court for
				Lancaster County.
013.07C The Tax
				Commissioner may also apply to the district court of the county of residence
				for an individual, for an order directing compliance with the request for
				records. If the records are in the custody of a corporation, partnership, or
				LLC the order may be directed to any principal officer of the corporation, or
				any principal officer, responsible partner, or responsible member of the
				partnership or LLC. If any individual refuses an order from the district court,
				he or she is guilty of contempt of court.