Nebraska 1099 filing requirements (2026)

Nebraska generally requires state 1099 filing only when you withheld Nebraska income tax from the payment. Those forms are due January 31 (state copies of 2026 Forms 1099-MISC/1099-NEC and Form W-3N are due January 31, 2027). Otherwise the federal filing is generally enough.

Nebraska sets no separate dollar threshold. Filing is triggered by Nebraska withholding: per Form W-3N instructions and Information Guide 21CM (Nov 2025), payors e-file or attach the Nebraska copies of federal Forms 1099-MISC/1099-NEC 'for each employee or payee who had Nebraska income tax withheld'. NE DOR has not published guidance on the OBBBA $2,000 federal threshold. Because filing is tied to Nebraska withholding rather than a dollar amount, the federal threshold change does not directly set the state trigger.

Nebraska participates in the IRS Combined Federal/State Filing (CF/SF) program. Direct filing with the state is still required.

Form W-3N (Nebraska Reconciliation of Income Tax Withheld) is due January 31. It must be filed by anyone licensed for NE withholding, even with no payments. Nebraska copies of 1099-MISC/1099-NEC showing NE withholding must be e-filed (mandatory if more than 50 forms) via NebFile for Business, or attached. W-3N has a checkbox for payors participating in the combined Federal/State 1099 program; W-3N lines 2-5 must be completed regardless of filing method. Line 5 covers nonemployee compensation subject to NE withholding as nonresident personal service payments, plus the mandatory 5% construction-contractor withholding. Penalty: $2 per statement, up to $2,000.

January 31 (state copies of 2026 Forms 1099-MISC/1099-NEC and Form W-3N are due January 31, 2027). Federal Form 1099-NEC for 2026 payments is due by February 1, 2027.