Enterprise
Individual & Small Business
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Federal 2026 estimated tax due dates, for comparison: April 15, 2026, June 15, 2026, September 15, 2026, January 15, 2027.
Who must pay Nebraska estimated tax?
Nebraska Individual Estimated Income Tax Payments must be filed by every resident and nonresident of Nebraska if the individual's Nebraska income tax after allowance of personal exemption credits can reasonably be expected to exceed withholding and other credits by $500 or more.
How do you avoid a Nebraska underpayment penalty?
No underpayment penalty if timely payments equal the lesser of: 90% (66 2/3% farming, ranching, fishing) of the current-year tax; 100% of the prior year's Nebraska tax (full 12-month year) if prior-year federal AGI was $150,000 or less; or 110% of the prior year's tax if prior-year federal AGI was above $150,000 (Form 2210N). Safe-harbor text is from the Form 1040N-ES edition the DOR still links (2022).
How much should you pay?
Start with your federal estimate: the free Quarterly Estimated Tax Calculator works out your 2026 federal payments and safe harbor. Nebraska figures its own tax, so the state amount is separate.