Nebraska Administrative Code
Topic - REVENUE, DEPARTMENT OF
Title 316 - NEBRASKA DEPARTMENT OF REVENUE
Chapter 22 - INDIVIDUAL INCOME TAX REGULATIONS
Section 316-22-014 - INDIVIDUAL INCOME TAX; EXTENSION OF TIME FOR FILING RETURN AND PAYMENT OF TAX
Current through March 20, 2024
014.01 An extension of time granted by the Internal Revenue Service (IRS) to file a federal individual income tax return automatically extends the time for filing a Nebraska individual income tax return. An individual who has been granted an extension from the IRS is required to attach a copy of the federal application for automatic extension of time or the approved application for additional extension of time to the Nebraska return when filed.
014.02 The Nebraska Department of Revenue may grant an extension of time to file the Nebraska return even though an extension has not been granted to file the federal return. The Nebraska Application for Extension of Time to File a Nebraska Individual, Fiduciary, or Partnership Return, Form 2688N, must be filed on or before the original due date of the return.
014.03 An extension of time granted for filing an individual return also extends the time for payment of the tax, except as noted in Reg-22-014.02C above. However, interest will be imposed at the rate specified in section 45-104.02 of the Nebraska Revised Statutues, from the due date of the return until the date payment is received.