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.
| State 1099-NEC filing required? | Only if you withheld state income tax |
|---|---|
| Threshold | Follows federal ($2,000 for 2026 payments) |
| State due date | January 31 (state copies of 2026 Forms 1099-MISC/1099-NEC and Form W-3N are due January 31, 2027) |
| IRS CF/SF participant | Yes (direct filing still required) |
| Filing portal | https://revenue.nebraska.gov/businesses/electronic-and-media-reporting-w-2-and-1099-information |
How does Nebraska treat the new $2,000 federal threshold?
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.
What if you withheld Nebraska income tax?
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.
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Use our free 1099 Filing Checker to see whether a payment needs a federal 1099 and how Nebraska's rules apply.
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