Form 1040N-ES-2014 Fillable Nebraska Individual Estimated Income Tax Payment Voucher (12/2013)
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

$ 152 525 $182 525 0 438% ( 00438) of AGI above $152 525 $ 279 650 $335 650 0 438% ( 00438) of AGI above $279 650 $ 305 050 $365 050 0 438% ( 00438) of AGI above $305 050 $254 200 $284 200 0 438% ( 00438) of AGI above $254 200 (line 18 of estimated tax worksheet) 1 1 90% (66 2/3% for those engaged in farming ranching and fishing) of the tax liability for the year after reduction by 1 Amended estimated tax (enter here and on line 1 of the payment voucher) 1 1 April 1 Estimated federal adjusted gross income (AGI) 1 1 Estimated tax (or amended estimated tax) (line 18 of 1 Estimated tax (or amended estimated tax) (line 18 of 1 Estimated tax for the year ending 1 The primary SSN; 10 Estimated Nebraska taxable income (line 7 plus line 8 minus line 9) 10 11 Estimated Nebraska income tax amount on line 10 (See 2014 Nebr Estimated Tax Rate Schedule included 12 Estimated Nebraska other taxes (total of taxes from Federal Forms 4972 and 5329; multiplied by 296) 12 13 Total estimated Nebraska tax (total of lines 11 and 12) 13 14 Estimated Nebraska credits including: 15 Nebraska 2014 estimated income tax (line 13 minus line 14) If zero or less enter 0 15 16 a Multiply line 15 by 90% (66 2/3% if engaged in farming or fishing) 16a 17 Income tax withheld and estimated to be withheld during 2014 (including income tax withholding on 18 000 29 000 600 30 + 5 01% of the excess over $18 000 18 Subtract line 17 from line 16c (Note: If the result is zero or less or line 15 minus line 17 is less than $500 19 COMPUTATION OF INSTALLMENTS 2 100% of the tax shown on the Nebraska return for the full 12 month preceding tax year if federal AGI was $150 000 2 A notation identifying the payment as an estimated payment; and 2 Amount of the 2013 overpayment previously applied as a credit to 2014 estimated 2 Amount of this installment (line 19 of Estimated Tax 2 Amount of this installment (line 19 of Estimated Tax 2 Estimated federal itemized deductions (line 29 Federal Form 1040 Schedule A) 2 2 June 28 800 43 000 952 08 + 5 01% of the excess over $28 800 284 200 434 200 $ 131 40 + 0 333% ( 00333) of the excess over 284 200 29 000 1 151 4 + 6 84% of the excess over $29 000 29 000 1 151 40 + 6 84% of the excess over $29 000 3 000 18 000 $ 73 08 + 3 51% of the excess over $ 3 000 3 000 18 000 $ 73 80 + 3 51% of the excess over $ 3 000 3 110% (the applicable federal percentage) of the preceding year s tax reported on a Nebraska return if 2013 federal 3 Amount of overpayment from last year (all or part) 3 Amount of overpayment from last year applied to this 3 Amount of overpayment from last year applied to this 3 September 3 State and local income taxes (line 5 Schedule A) 3 3 The tax year to which the payment should be applied 3 Total amount previously paid for 2014 estimated tax installments 3 332 525 442 525 630 90 + 0 183% ( 00183) of the excess over $332 525 36 000 58 000 1200 60 + 5 01% of the excess over $36 000 4 Amount of this payment (line 2 minus line 3) Enter here 4 Amount of this payment (line 2 minus line 3) Enter here 4 January 4 Line 2 plus line 3 4 4 Nebraska itemized deductions (line 2 minus line 3) 4 43 000 1 663 50 + 6 84% of the excess over $43 000 434 200 544 200 626 40 + 0 183% ( 00183) of the excess over $434 200 442 525 832 20 5 600 28 800 $ 137 76 + 3 51% of the excess over $ 5 600 5 Standard deduction (enter Nebraska standard deduction amount): 5 Unpaid balance (line 1 minus line 4) 5 544 200 827 70 567 650 709 650 1 017 84 + 0 183% ( 00183) of the excess over $567 650 58 000 2302 80 + 6 84% of the excess over $58 000 6 000 36 000 $ 147 60 + 3 51% of the excess over $ 6 000 6 Amount to be paid (line 5 divided by number of remaining payments) 6 Enter the greater of line 4 or line 5 6 65 or older and blind 2 400 65 or older and blind 3 100 65 or older and/or blind (see reverse side) 5 65 or older or blind $1 200 65 or older or blind $1 550 665 050 885 050 1 261 80 + 0 183% ( 00183) of the excess over $665 050 7 Estimated Nebraska income before adjustments (line 1 minus line 6) 7 709 650 1 277 70 8 Estimated Nebraska adjustments increasing federal AGI (including non Nebraska state and municipal 885 050 1 664 40 9 Estimated Nebraska adjustments decreasing federal AGI (including federal bond interest) 9 A married individual (filing jointly or separately) or a qualifying widow(er) and Also enter of the amount on line 18 and on line 2 of Payment Voucher 4; Also enter of the amount on line 18 and on Vouchers 3 and 4; An unmarried individual (single or head of household) and and in your Record of Estimated Tax Payments 4 and in your Record of Estimated Tax Payments 4 And one spouse is also 65 or older 3 600 And one spouse is also blind 3 600 Angel Investment Tax Credit annual payment you may still owe tax when you file your return You must also make timely estimated applied to this installment 3 April 15 2014 enter of the amount on line 18 here and on line 2 of Payment Vouchers 1 2 3 and 4; at least the amount on line 16c you may owe a penalty for not paying enough estimated tax To avoid a b Enter the tax shown on your 2013 tax return (110% of that amount if you are Beginning Farmer Tax Credit bond interest) 8 Both spouses are 65 or older 2 400 Both spouses are 65 or older and both are blind 4 800 Both spouses are blind 2 400 c Required annual payment to avoid a penalty Enter the smaller of line 16a or 16b 16c Caution: If you do not prepay (through income tax withholding and estimated tax payments) City State Zip Code City State Zip Code Community Development Assistance Act credit Complete if an original or amended computation 1 Complete if an original or amended computation 1 Computation Schedule Computation Schedule Credit for tax paid to another state Credit for the elderly or the disabled and Current Mailing Address (Number and Street or PO Box) Current Mailing Address (Number and Street or PO Box) Earned income credit Enter here and on line 2 of the payment voucher 6 estimated tax worksheet) for the year ending estimated tax worksheet) for the year ending File only if you are making a payment of estimated tax File only if you are making a payment of estimated tax filing separately) or $279 650 (head of household) enter the amount from line 3 of Worksheet A 11 Financial institution tax credit 14 First Social Security Number on your Income Tax Return First Social Security Number on your Income Tax Return First Test You had zero federal tax liability for the full 12 month preceding tax year; Fiscal year taxpayers see instructions Fiscal year taxpayers see instructions For all taxpayers For full year residents For residents and partial year residents Form 3800N credit and greater than $254 200 (single) $305 050 (married filing jointly) $152 525 (married filing Head of Household $9 100; If a Joint Return Spouse s First Name and Initial Last Name If a Joint Return Spouse s First Name and Initial Last Name If AGI is: The tax to add is: If the first payment you are required to make is due to be filed on: If your estimated tax needs to be amended use the Amended If your estimated tax needs to be amended use the Amended in this booklet ) If AGI is above $254 200 (single) $305 050 (married filing jointly) $152 525 (married installment (and not applied to previous installments) 3 installment (and not applied to previous installments) 3 January 15 2015 enter the amount on line 18 here and on line 2 of Payment Voucher 4 19 June 16 2014 enter of the amount on line 18 here and on line 2 of Payment Voucher 2 Married Filing Jointly $12 400; Married Filing Separately $6 200; or Name that will be Shown First on your Income Tax Return Last Name Name that will be Shown First on your Income Tax Return Last Name not engaged in farming or fishing and the AGI shown on that return is more over but not over payments to avoid underpayment penalties If you prefer you can pay the amount shown on line 15 penalty make sure your estimate on line 15 is as accurate as possible Even if you pay the required pensions annuities certain deferred income etc ) 17 Personal exemption credit Refundable and nonrefundable credits for child and dependent care expense Second Test The total tax shown on your current income tax return minus the amount of tax paid through state separately) or $279 650 (head of household)] 2 September 15 2014 enter of the amount on line 18 here and on line 2 of Payment Voucher 3 Single $6 200; Spouse s Social Security Number Spouse s Social Security Number still have to make a payment at a later date See instruction titled Changes in Estimated Tax stop here You are not required to make estimated tax payments ) 18 Subtract $254 200 (single) $305 050 (married filing jointly) $152 525 (married filing separately) or $279 650 (head tax installments 2 than $150 000; ($75 000 if your filing status for 2014 is married filing separately) 16b Use this schedule if your estimated tax changes during the year Worksheet or line 6 of Amended Computation Schedule) 2 Worksheet or line 6 of Amended Computation Schedule) 2 Worksheet) 2 You may use the Amended Computation Schedule below to calculate your amended estimated tax if your estimated You were a U S citizen or Nebraska resident during that year; and Your Nebraska return for that year reported zero tax liability $ 0 $ 3 000 2 46% of the income $ 0 $ 5 600 2 46% of the income $ 0 $ 6 000 2 46% of the income $305 050 (married filing jointly) $152 525 (married filing separately) or $279 650 (head of household) (Column B plus Column C) 1 Nebraska Tax Table tax on line 10 estimated taxable income Form 1040N ES Worksheet 1 182 525 332 525 $ 131 40 + 0 333% ( 00333) of the excess over $182 525 2 Additional tax calculated from the Additional Tax Rate Schedule on next page [if AGI is 2013 Overpayment 2014 Nebraska Additional Tax Rate Schedule 2014 Nebraska Estimated Tax Rate Schedule 3 Total tax (line 1 plus line 2) Enter here and on line 11 Form 1040N ES Worksheet 3 335 650 567 650 245 28 + 0 333% ( 00333) of the excess over $335 650 365 050 665 050 $ 262 80 + 0 333% ( 00333) of the excess over $365 050 8 014 2013 8 014 2013 8 014 2013 800 742 7474 (NE or IA) or 402 471 5729 Additional Standard Deduction for Elderly and/or Blind AGI was above $150 000 Complete the Nebraska Individual Estimated Income Tax Worksheet below You may also Amended Computation Schedule amended estimated tax on line 1 of the next payment voucher filed If making payments electronically do not file a amount of the estimated tax If you file your 2014 Nebraska Individual Income Tax Return Form 1040N on or before Amount Paid and bank account information and choose a date (up to a year in advance) to have your account debited You will and Credited avoid underpayment of estimated income tax penalties brackets beginning in tax year 2014 The Nebraska alternative minimum tax and the credit for calculate your estimated tax for 2014 in light of these changes Calculating Your Payment changes can be found on page 6 Changes in Estimated Tax If your income increases during the year you may be required to begin filing or increase Check or Money Order If you are not using one of the electronic payment options described above include a check or Claim this amount on your 2014 Nebraska Complete the Estimated Income Tax Worksheet (Worksheet) to compute your 2014 estimated tax If line 18 is less Consider paying electronically Otherwise mail this voucher and your check or money order to: Consider paying electronically Otherwise mail this voucher and your check or money order to: Credit Card Secure credit card payments can be initiated through Official Payments at officialpayments com; via credit card statement separately from the tax payment At the end of your transaction you will be given a confirmation credits other than withholding or estimated payments; Date Filed Do not use it to compute an amount for any tax returns Each individual who has underpaid estimated tax must file a Form 2210N with the Form 1040N The estimated tax is Electronic Funds Withdrawal (EFW) With this payment option you provide your payment information within Electronic Payment Options Electronic payment options are available electronically vouchers are not required elements of the Nebraska tax calculation are included in this year's changes You should Enter the additional tax calculated from this schedule on line 2 of Worksheet A Estimated Tax Form 2210N estimated tax payments at the next due date If you need to change the amount of an estimated payment and you have expected to exceed withholding and other credits by $500 or more then estimated income tax Farmers and Ranchers If at least two thirds of your gross income for 2013 or 2014 is derived from farming filing jointly return is not filed for the taxable year the estimated tax for the year may be divided between spouses A copy fiscal year and the first month of the following fiscal year If the due date falls on a Saturday Sunday or legal holiday Fiscal Year Taxpayers Fiscal year taxpayers must report by the 15th day of the fourth sixth and ninth months of the Form 1040N before making your payment Form 1040N ES FORM 1040N ES FORM 1040N ES Form 1040N ES Worksheet is: Form 1040N ES Worksheet is: Head of Household household) then complete Worksheet A included in this booklet Subtract the amount of any carryover from the 2013 If AGI is: The tax to add is: If AGI is: The tax to add is: If estimated payments have been made under a spouse s Social Security number (SSN) and this spouse dies during the If line 10 The Nebraska estimated tax is: If line 10 The Nebraska estimated tax is: If married filing separately these amounts apply only if you can claim an exemption for your spouse If you are not making electronic payments of estimated taxes you can download the payment vouchers from our website If your estimated Nebraska taxable income is less than $58 000 perform the following calculation: If your line 10 estimated taxable income is less than the 10% difference calculated enter 6 84% ( 0684) of line 10 income If your Nebraska individual income tax after allowance of personal exemption credits is Important: Social Security numbers must be entered below Important: Social Security numbers must be entered below In 2013 LB 970 reduced the first three tax rates in the tax rate schedule and expanded the tax include American Express Discover MasterCard and VISA A convenience fee (2 49% of the tax payment $1 Included in this Booklet: Income Tax Payment income tax withholding is less than $500 Income Tax Worksheet Individual Estimated Individual Income Tax Return Form 1040N Installment Instructions Joint Payments Payments of estimated income tax may be made on a married filing jointly basis for Nebraska tax June 16 2014 September 15 2014 and January 15 2015 List the names and SSNs in the same order on the joint voucher as you will list them on your joint return Make appropriate entries in your Record of Estimated Tax Payments Make the smart choice pay electronically using the Department s e pay program or by credit card When paying March 2 2015 and pay the total tax due at that time you do not need to file any estimated tax payments for 2014 Married Filing Jointly and Surviving Spouses Married Filing Separately minimum) is charged to the card you use This fee is paid to the credit card vendor not the state and will appear on your money order payable to the Nebraska Department of Revenue Checks written to the Department may be presented for Multiply this difference by 10% ( 10) names and SSNs in the same order on the voucher as you will list them on your married filing jointly return Nebraska Nebraska Department of Revenue PO Box 98911 Lincoln NE 68509 8911 Nebraska Department of Revenue PO Box 98911 Lincoln NE 68509 8911 Nebraska e pay Nebraska e pay is the Department s web based electronic payment system You enter your payment Nebraska Individual Estimated Nebraska Individual Estimated Income Tax Nebraska Individual Estimated Income Tax not required Simply claim the agreed upon amounts on each spouse s return Note: If you are not required to make an estimated tax payment on the first installment date you may Number number Keep this number for your records [If you are making your credit card payment by phone you will need to of a signed agreement to divide the estimated payments should be attached to each Form 1040N When e filing a letter is of household) from your federal AGI; and on Form 1040N ES and indicate what SSN will be used in filing a Form 1040N ES for the next year on line 3 Nebraska Estimated Tax Worksheet; otherwise complete the additional tax calculation above or before April 15 2014 or before January 15 2015 or before June 16 2014 or before September 15 2014 or include an information sheet with the following: or less; or or more If you are an employee with income tax being withheld from your earnings you may ask your employer to over but not over over but not over over but not over over but not over Overpayment Credit From 2013 If you had an overpayment on your 2013 Form 1040N and elected to apply it to owe a penalty if estimated payments are not filed in a timely manner Payment payment electronically Payment Voucher Payment Voucher payments may be required Penalty For Not Paying Enough Estimated Income Tax A penalty is imposed for underpayment of estimated phone at 800 2PAY TAX; or by downloading the OPAY app from your smart phone s app store Eligible credit cards previously scheduled an electronic payment be sure to cancel and reschedule your payment prior year minimum tax are eliminated from the tax base by LB 308 beginning in 2014 These provide the Nebraska Jurisdiction Code which is 3700 ] purposes Married filing jointly payments may not be made if the spouses are separated under a decree of either divorce or Questions? ranching or fishing you may pay all of your estimated tax on or before January 15 2015 You must then pay the entire receive an email confirmation for each payment scheduled Record of Estimated Tax Payments Retain a copy for your records Do not file the amended computation schedule on the reverse side revenue nebraska gov See instructions inside separate maintenance or if they have different taxable years If married filing jointly payments are made but a married Sign up for a FREE subscription service at the Department s Single Taxpayer Special Instructions Subtract $128 from the table calculation for each federal personal exemption allowed tax installments The penalty is not due if you qualify for any of the exceptions listed on the Individual Underpayment of tax substantially changes or if your income substantially increases When making payment by paper check show the taxpayers have until the next business day to make the payment Taxpayers must ensure that adequate and timely estimated payments are made to than $254 200 (single) $305 050 (married filing jointly) $152 525 (married filing separately) or $279 650 (head of than $500 estimated tax payments are not required but may still be made If 2014 federal AGI is expected to be more The estimated tax may be paid in full with the first payment or in equal installments on or before April 15 2014 the Form 1040N and give the date of death next to the SSN Verify that the surviving spouse s name and SSN are correct The penalty does not apply if either of the following two tests is met: their Nebraska income tax after personal exemption credits is expected to exceed withholding and other credits by $500 This installment is due on This installment is due on TOTAL Total Amount Paid underpaid if the payments (including withholding) are not equal to at least: Use this rate schedule only for computing 2014 estimated tax Use this worksheet if your estimated 2014 federal AGI is more than $254 200 (single) Various indexed values for the personal exemption credit standard deduction and other voucher to show the change Vouchers website to get email updates on your topics of interest When to File The first payment must be filed on or before April 15 2014 and on later dates as set out below Who Must Make Estimated Payments Every resident and nonresident must make estimated income tax payments if withhold an additional amount for state income taxes rather than make these four estimated income tax payments Worksheet Worksheet A Nebraska Estimated Tax year please indicate deceased on any e filed return when prompted On paper returns write DECEASED at the top of You must enter your SSN (and your spouse s SSN if applicable) on the payment vouchers where indicated List the you specify your 2014 estimated income tax the amount of that overpayment may be applied in full or in part to any installment your electronically filed return Your payment will automatically be withdrawn from your bank account on the date Your Nebraska standard deduction is increased by this amount if at the end of 2014 you are: