Nebraska business filing dates, 2027
State-level due dates for businesses filing in Nebraska. Every line links to the official page it came from, with the date that page was read. Where no official source has been verified, the line says so instead of showing a date.
Coverage · 2 of 6 fully dated
Income / franchise tax return
no fixed date · 2 not dated yetThe annual return for the business’s tax year, and in franchise-tax states the report that keeps the entity in good standing. Which form and which date depend on the entity type and the tax year. Where the source grants an extension, it extends the time to file; the source says whether it also extends the time to pay.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Form 1120N corporation income tax returnSource text“006.01 The due date for the Nebraska Corporation Income Tax Return, Form 1120N, is the same as the due date for the federal return, usually the 15th day of March following the close of the calendar year. If the corporate taxpayer is on a fiscal year basis, the due date is usually the 15th day of the third month following the close of the fiscal year.”verbatim · revenue.nebraska.gov · retrieved 2026-09-23 | Applies toA corporation's Form 1120N is due on the same date as its federal return, which this line does not compute. The full tax is due by that date regardless of any filing extension. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedrevenue.nebraska.gov/about/legal-information/regulations/chapter-24-corporate-income-tax (official source, opens in a new tab)retrieved |
| Form 1065N partnership return (2025)partnership | Applies toFor a calendar-year 2025 partnership, Form 1065N is due March 16, 2026. Fiscal-year filers are not covered. | Due ruleUnsupported | 2027 datesAuthority for 2026 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
| Form 1120-SN S corporation return (2025)S corporation | Applies toFor a calendar-year 2025 S corporation, Form 1120-SN is due March 16, 2026. Fiscal-year filers are not covered. | Due ruleUnsupported | 2027 datesAuthority for 2026 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
Estimated tax
1 date · 1 not dated yetInstallments paid during the year toward the year’s tax. Whether a business must pay them depends on its expected liability, which this page cannot know; the lines show when installments fall due for those who must.
Why no dates: Every date shown here is checked against its official source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Individual estimated tax (1040N-ES) for 2026Schedule C filerSource text“The first payment must be made on or before April 15, 2026, and on later dates as set out below. The estimated tax may be paid in full with the first payment, or in equal installments on or before April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. If the due date falls on a Saturday, Sunday, or legal holiday, taxpayers have until the next business day to make the payment.”verbatim · revenue.nebraska.gov · retrieved 2026-09-23 | Applies toAn individual (including a sole proprietor) paying 2026 Nebraska estimated tax pays in full by April 15, 2026 or in installments by April 15, June 15 and September 15, 2026 and January 15, 2027; a weekend or legal-holiday date moves to the next business day. | Due rule1st installment: April 15 of the year the calendar year begins; 2nd installment: June 15 of the year the calendar year begins; 3rd installment: September 15 of the year the calendar year begins; 4th installment: January 15 of the year after the calendar year beginsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.nebraska.gov/sites/default/files/doc/tax-forms/2025/f_1040N-ES.pdf (official source, opens in a new tab)retrieved |
| Individual estimated tax (1040N-ES) for 2026Schedule C filer | Applies toAn individual (including a sole proprietor) paying 2026 Nebraska estimated tax pays in full by April 15, 2026 or in installments by April 15, June 15 and September 15, 2026 and January 15, 2027; a weekend or legal-holiday date moves to the next business day. | Due ruleUnsupported | 2027 datesAuthority for 2027 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
Withholding
UnsupportedReturns and deposits of income tax withheld from employees’ wages. The agency assigns each employer a deposit frequency, usually from its past liability, so the dates differ by frequency.
Why no dates: Drafted from Nebraska's official source; dates show once the rule has been independently checked against that source.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Monthly withholding deposit (Form 501N) for 2026 | Applies toShown once verified | Due ruleUnsupported | 2027 datesNot yet verified against its official source; no date is shown until it is. | Source · retrievedNo verified source on file |
| Form W-3N reconciliation of income tax withheld (2025) | Applies toFor 2025, an employer the preparer attests withholds Nebraska income tax files Form W-3N with state copies of Forms W-2 and 1099 by February 2, 2026. | Due ruleUnsupported | 2027 datesAuthority for 2026 not yet published; no date is shown until it is. | Source · retrievedNo verified source on file |
Unemployment insurance
UnsupportedEmployer contribution and wage reports for unemployment insurance: the state program, and FUTA at the federal level.
Why no dates: No official source confirmed yet for Nebraska's unemployment insurance report due dates.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
| Unemployment insurance | Applies toShown once verified | Due ruleUnsupported | 2027 datesNo official source confirmed yet for Nebraska's unemployment insurance report due dates. | Source · retrievedNo verified source on file |
Sales and use tax
17 datesReturns for sales and use tax collected under a permit. The agency assigns each permit holder a filing frequency; the dates differ by frequency.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Sales and use tax return (Form 10)annual filerSource text“You will file monthly, quarterly, or annually, based on the amount of state sales tax collected. Sales tax returns are initially mailed out after the state identification number is assigned. Thereafter, returns are usually mailed around the 6th of the month following the tax period, and are due the 20th of the month.”verbatim · revenue.nebraska.gov · retrieved 2026-09-23 | Applies toFilers are assigned monthly, quarterly or annual frequency by state sales tax collected; returns are due the 20th of the month after the tax period. | Due ruleSales tax return: 20th day of the month after the calendar year endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.nebraska.gov/businesses/starting-business-nebraska (official source, opens in a new tab)retrieved |
Sales and use tax return (Form 10)quarterly filerSource text“You will file monthly, quarterly, or annually, based on the amount of state sales tax collected. Sales tax returns are initially mailed out after the state identification number is assigned. Thereafter, returns are usually mailed around the 6th of the month following the tax period, and are due the 20th of the month.”verbatim · revenue.nebraska.gov · retrieved 2026-09-23 | Applies toFilers are assigned monthly, quarterly or annual frequency by state sales tax collected; returns are due the 20th of the month after the tax period. | Due ruleSales tax return: 20th day of the month after the quarter endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.nebraska.gov/businesses/starting-business-nebraska (official source, opens in a new tab)retrieved |
Sales and use tax return (Form 10)monthly filerSource text“You will file monthly, quarterly, or annually, based on the amount of state sales tax collected. Sales tax returns are initially mailed out after the state identification number is assigned. Thereafter, returns are usually mailed around the 6th of the month following the tax period, and are due the 20th of the month.”verbatim · revenue.nebraska.gov · retrieved 2026-09-23 | Applies toFilers are assigned monthly, quarterly or annual frequency by state sales tax collected; returns are due the 20th of the month after the tax period. | Due ruleSales tax return: 20th day of the month after the month endsA date on a weekend moves to the next business day; state holidays are not compiled. | 2027 dates
State legal holidays are not compiled: if this date is a state holiday, the deadline moves to the next business day. | Source · retrievedrevenue.nebraska.gov/businesses/starting-business-nebraska (official source, opens in a new tab)retrieved |
Annual report
1 dateThe annual or biennial report an entity files with the Secretary of State (or its equivalent) to stay in good standing. Some are keyed to the month the entity was formed.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
LLP annual reportLLPSource text“Limited Liability Partnership annual reports are due every year by April 1, delinquent June 16.”verbatim · sos.nebraska.gov · retrieved 2026-09-23 | Applies toA limited liability partnership the preparer attests is registered with the Nebraska Secretary of State files its annual report every year by April 1 (delinquent June 16). The source states no weekend rule, so the stated date is shown. | Due ruleAnnual report: April 1 of the year the calendar year ends | 2027 dates
| Source · retrievedsos.nebraska.gov/business-services/annualbiennial-reporting (official source, opens in a new tab)retrieved |
Biennial reports (corporations and LLCs)Source text“Domestic and Foreign Business Corporations and Professional Corporations biennial occupation tax reports are due in the even numbered years by March 1, delinquent April 15. Limited Liability Partnership annual reports are due every year by April 1, delinquent June 16. Domestic and Foreign Limited Liability Companies and Professional Limited Liability Companies biennial reports are due in the odd numbered years by April 1, delinquent June 16.”verbatim · sos.nebraska.gov · retrieved 2026-09-23 | Applies toBusiness corporations file biennial occupation tax reports in even-numbered years by March 1 (delinquent April 15); LLCs file biennial reports in odd-numbered years by April 1 (delinquent June 16). The even/odd cycle is not dated here. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedsos.nebraska.gov/business-services/annualbiennial-reporting (official source, opens in a new tab)retrieved |
Due-date rules
no fixed dateThe conventions other lines cite: how a date on a weekend or holiday moves, and how a disaster declaration postpones deadlines.
| Obligation | Applies to | Due rule | 2027 dates | Source · retrieved |
|---|---|---|---|---|
Weekend and holiday due datesSource text“If the due date falls on Saturday, Sunday, or legal holiday, the return or voucher may be filed on the first business day after the due date.”verbatim · revenue.nebraska.gov · retrieved 2026-09-23 | Applies toA Nebraska return or voucher due on a Saturday, Sunday or legal holiday may be filed on the first business day after. | Due ruleNo date: see the source text | 2027 dates— | Source · retrievedrevenue.nebraska.gov/about/tax-calendar (official source, opens in a new tab)retrieved |
Dates are computed from the linked pages as they read on each retrieval date. Agencies change their pages, and the IRS postpones deadlines after disasters; confirm with the source before filing.
Tracking these for a list of clients? FilingDates builds each client’s calendar from the same rules, with every date linked to its source.