An Overview of Nebraska State Business Income Tax Extension Forms

- Updated Feb 27, 2021 - 8.00 AM by Admin, ExpressExtension

Does Nebraska support tax extension for business income tax returns?

Q

Yes. The state of Nebraska requires businesses to file a Federal Form 7004 rather than requesting a separate state tax extension.

State Tax extension Form can be filed only if the federal tax extension Form 7004 was not granted.

What Form does the state of Nebraska require to apply for an extension?

Q

The businesses operating (as general Corporation) in Nebraska need to file Form 7004N with the state to obtain an extension of up to 7-month to file their business income tax return with the state.

  • Form 7004N - Request for Automatic Extension of Time to File (to file extension for Nebraska Corporation, Fiduciary, or Partnership Tax Return)

When is the deadline to file Form 7004N with the state of Nebraska?

Q
Nebraska General Corporation Tax Extension

Nebraska State Corporation tax return Form 1120N is due by the 15th day of the 4th month following the end of the corporation reporting period.

For corporations operating on a calendar year, this deadline is on April 15, 2021

To file an extension for Form 1120N, apply for an extension using Form 7004N on or before the same date the business tax return is due.

Form 7004N grants an automatic extension of up to 7-month time to file Form 1120N.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Nebraska S-Corporation Tax Extension

Nebraska state S-Corporation tax return Form 1120-SN is due within the 15th day of the 3rd month following the end of the S-Corporation reporting period.

For S-Corporations operating on the calendar year, this deadline is on March 15, 2021.

To file an extension for Form 1120-SN, apply for an extension using Form 7004N on or before the same date the business tax return is due.

Form 7004N grants an automatic extension of up to 7-month of time to file Form 1120-SN.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Nebraska Partnership Tax Extension

Nebraska State Partnership tax return Form 1065N is due by the 15th day of the third month after the end of the partnership reporting period.

For partnership operating on the calendar year, this deadline is on March 15, 2021.

To file an extension for Form 1065N, apply for an extension using Form 7004N on or before the same date the partnership tax return is due.

Form 7004N grants an automatic 6-month extension of time to file Form 1065N.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

Nebraska Fiduciary Tax Extension

Nebraska State Fiduciary Form 1041N is due by the 15th day of the fourth month after the end of the reporting period.

For fiduciary operating on the calendar year, this deadline is on April 15, 2021.

To file an extension for Form 1041N, apply for an extension using Form 7004N on or before the same date the partnership tax return is due.

Form 7004N grants an automatic 6-month extension of time to file Form 1041N.

Note: Make sure to pay any taxes due along with the extension Form to avoid penalties and interest.

How do I pay my balance due along with the extension Form?

Q

You can choose to pay your balance due along with your return by using any one of the following options:

  • EFT or credit card (visit https://revenue.nebraska.gov/)
  • Check or money order

Where do I mail the Nebraska extension Form 7004N?

Q

Mail Nebraska extension Form 7004N to the following address

NEBRASKA DEPARTMENT OF REVENUE,
PO BOX 94818, LINCOLN,
NE 68509-4818