State of Nebraska
Business Income Tax Extensions

Nebraska Filing Due Date: Corporation tax returns are due by March 15 — or by the 15^th day of the 3^rd month following the end of the taxable year (for fiscal year filers).

Extended Deadline with Nebraska Tax Extension: Nebraska offers a 7-month extension for business returns, which moves the filing deadline to October 15 (for calendar year filers).

Nebraska Tax Extension Form: To request a business extension, file Nebraska Form 7004N by the original deadline of your return.

Nebraska Extension Payment Requirement: An extension of time to file is not an extension of time to pay. To avoid interest and penalties, your Nebraska tax must be paid by the original due date. If you owe tax, you can submit an extension payment with Form 7004N. Or you can make your payment electronically through Nebraska’s Business E-Pay center: www.revenue.nebraska.gov/bus_e-pay

Nebraska Tax Extension Tips: If you have a valid Federal tax extension (IRS Form 7004), you will automatically receive a Nebraska tax extension. Make sure to attach a copy of your Federal extension to your Nebraska tax return when you file. If you e-filed Form 7004 online, you must make a Schedule that lists your IRS confirmation number and explains you have an approved Federal extension. Then attach the Schedule to your Nebraska tax return when you file.

Do not file Form 7004N if you have an approved Federal extension and you owe zero Nebraska tax.