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 March 20, 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:
018.05 If a taxpayer fails to report any change or correction which increases his or her federal adjusted gross income from the other state, taxable income, or tax liability, or fails to report any change or correction which is treated as a deficiency for the other state's income tax purposes, or fails to file an amended Nebraska return, the Nebraska Department of Revenue may mail to the taxpayer a notice of deficiency at any time. If a taxpayer properly reports any change in his or her other state's adjusted gross income, taxable income, or tax liability, the Nebraska Department of Revenue may make an assessment relating to the change at any time within two years after the report or amended return was filed.
018.06 Any change in the other state's adjusted gross income, taxable income, or tax liability which has not been reported to the other state cannot be used as the basis for a reduction in the Nebraska liability.
018.07 The amended return reporting a change that results in an overpayment of tax for Nebraska is a claim for credit or refund.