Business Tax Deadlines

State filing information

Nebraska

Business tax filing in Nebraska: state returns, sales tax, other business taxes, and the federal dates that apply everywhere.

checked 2026-09-01Verified against Nebraska Department of Revenue. 11 sources.

Corporate income tax return

April 15
15th day of the 4th month following the close of the taxable year (corporations with a June 30 fiscal year end: 15th day of the 3rd month)

Partnership / S corporation returns

March 15
Partnerships March 15; Same for S corporations

Sales tax return

20th of the following month
sales and use tax · Assigned by the Department based on yearly sales tax liability: annual if less than $900; quarterly if $900 or more but less than $3,000; monthly if...

Other business taxes

2 taxes
Corporate income tax rate phase-down (LB 754); Financial Institution Tax (in lieu of corporate income tax for banks)

Nebraska Department of Revenue

Other business taxes

TaxWho owes itDue
Corporate income tax rate phase-down (LB 754)C corporations filing Form 1120NWith Form 1120N
Financial Institution Tax (in lieu of corporate income tax for banks)Financial institutions–

Rules in full

Corporate income tax

15th day of the 4th month following the close of the taxable year (corporations with a June 30 fiscal year end: 15th day of the 3rd month)

Extension of time to file may not exceed 7 months after the return due date; obtained by filing Form 7004N on or before the due date, or by...

Partnerships and S corporations

Elective pass-through entity tax (LB 754, 2023). For tax years after 2022 the election is made by checking Box 5 on the Nebraska PTE return (1065N/1120-SN) or by filing Form PTET-E, on or before the return due date including extensions. PTET rate follows the top individual rate: 5.84% for 2024, 5.20% for 2025 (4.55% for 2026 and 3.99% for 2027+ per the statutory schedule). The retroactive 2018-2022 election window (Form PTET-ER) closed December 30, 2025. Late-payment penalty applies to PTET for 2023 and later.

Sales and use tax

Due date. On or before the 20th day of the month following the close of the reporting period (Neb. Rev. Stat. 77-2708; Reg-1-010)

Filing frequency. Assigned by the Department based on yearly sales tax liability: annual if less than $900; quarterly if $900 or more but less than $3,000; monthly if $3,000 or more. Tax Commissioner may allow annual filing for seasonal retailers.

Thresholds. Annual < $900/yr; Quarterly $900 to < $3,000/yr; Monthly >= $3,000/yr

Prepayments. None found in statute 77-2708 or Reg-1-010

Notes

No franchise tax or minimum tax administered by DOR; the corporation occupation tax/biennial report is a Secretary of State filing and is not covered here. Nebraska has no separate lodging-type general business tax; the corporate rate is on a statutory glide path to 3.99% in 2027.

What we could not confirm. The DOR corporation-income-tax landing page and sales-tax FAQ URLs returned 404, so the corporate due-date rule comes from the DOR Business Income Tax FAQs plus statute. Official DOR FAQ states corporate extension 'cannot exceed a total of seven months' while a secondary (instead.com) says six months; the official 7-month cap is used. Filing-frequency thresholds are confirmed from statute and the LII mirror of Reg-1-010 (the DOR-hosted reg PDF could not be parsed). Financial Institution Tax due date not verified.

Active IRS disaster relief in Nebraska

Taxpayers in the declared areas below have federal deadlines postponed. The IRS release governs who qualifies.

  1. FEB1Mon
    Nebraska
    April wildfires in central Nebraska
    Postponed to
  2. FEB1Mon
    Nebraska
    June wildfires in Nebraska
    Postponed to
  3. FEB1Mon
    Nebraska
    March wildfires in Nebraska
    Postponed to
  4. FEB1Mon
    Nebraska
    May wildfires in Nebraska
    Postponed to
  5. FEB1Mon
    Nebraska
    Severe storms in Nebraska
    Postponed to

All active postponements

Federal dates that apply in Nebraska

  1. SEP15Tue
    Individuals & Sole Proprietors
    Q3 2026 estimated tax payment (Form 1040-ES)
  2. SEP15Tue
    Partnerships
    Form 1065 extended return (Form 7004), tax year 2025
  3. SEP15Tue
    S-Corporations
    Form 1120-S extended return (Form 7004), tax year 2025
  4. SEP15Tue
    C-Corporations
    Q3 2026 corporate estimated tax (Form 1120-W)
  5. OCT15Thu
    Individuals & Sole Proprietors
    Form 1040 extended return (Form 4868), tax year 2025
  6. OCT15Thu
    C-Corporations
    Form 1120 extended return (Form 7004), tax year 2025

All 2026 federal deadlines

Sources

  1. https://revenue.nebraska.gov/ official
  2. https://revenue.nebraska.gov/businesses/sales-and-use-tax official
  3. https://revenue.nebraska.gov/about/frequently-asked-questions/business-income-tax-faqs official
  4. https://www.nebraskalegislature.gov/laws/statutes.php?statute=77-2734.02 official
  5. https://revenue.nebraska.gov/about/frequently-asked-questions/pass-through-entity-tax-faqs official
  6. https://www.nebraskalegislature.gov/laws/statutes.php?statute=77-2708 official
  7. https://www.expressextension.com/statetaxextension/nebraska/business-tax-extension/
  8. https://webflow.instead.com/state-tax-deadlines/2025-nebraska-state-tax-deadlines
  9. https://www.law.cornell.edu/regulations/nebraska/316-Neb-Admin-Code-ch-1-SS-010
  10. https://taxcloud.com/sales-tax/nebraska/
  11. https://taxfoundation.org/location/nebraska/

Checked 2026-09-01; researcher confidence 0.85. Corrections with a link to the state's own page: contact@businesstaxdeadlines.com.