INSTRUCTIONS: STATEMENT OF NEBRASKA INCOME TAX WITHHELD FOR NONRESIDENT INDIVIDUAL (Form 14N)

When nonresidents deriving income from Nebraska have the state income tax withheld, the businesses must file a form 14N documenting this withheld income with the state Department of Revenue. This document is found on their website. Do not file this document to note any income withheld from entities, only from individuals.

Statement Of Nebraska Income Tax Withheld For Nonresident Individual 14N Step 1: On the left, enter the organization name and address.

Statement Of Nebraska Income Tax Withheld For Nonresident Individual 14N Step 2: Enter your Nebraska identification number, federal identification number and the starting and ending dates of the taxable year of your corporation.

Statement Of Nebraska Income Tax Withheld For Nonresident Individual 14N Step 3: Indicate with a check mark whether this is filed on behalf of an estate or trust, an S corporation, a partnership or a limited liability company.

Statement Of Nebraska Income Tax Withheld For Nonresident Individual 14N Step 4: On the right, give the name and address of the individual in question.

Statement Of Nebraska Income Tax Withheld For Nonresident Individual 14N Step 5: Give the Social Security number of the nonresident individual, as well as that of their spouse if they file their return jointly.

Statement Of Nebraska Income Tax Withheld For Nonresident Individual 14N Step 6: On line 1, indicate whether you are documenting income withheld from Schedule II, column E, form 1041N, income withheld from Schedule III, column E, form 1065N, or income withheld from Schedule III, column E, form 1120-SN.

Statement Of Nebraska Income Tax Withheld For Nonresident Individual 14N Step 7: On line 2, indicate how much Nebraska income tax was withheld and remitted. This figure should be equal to the value of line 1 multiplied by the state rate of 6.84%.

Statement Of Nebraska Income Tax Withheld For Nonresident Individual 14N Step 8: When nonresidents receive their copy of the form 14N, they are required to use it to file a Nebraska Individual Income Tax Return, form 1040N. You will need to attach a copy of the form 14N. However, nonresidents are not required to file a form 1040N in the event that their only connection with Nebraska is the conduct of business activities or if the organization has withheld tax attributable to the nonresident's share of the organization's income.