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                                                    Amended Nebraska Property Tax Credit                                                                       FORM PTCX
                                                  This form may only be used by individuals who previously filed their 2024 Form 1040N.
                                                    Enter the Part B information for each parcel from the Look-up Tool.                                        2024
                      Your First Name and Initial                        Last Name                             Please Do Not Write In This Space

                      If a Joint Return, Spouse’s First Name and Initial Last Name

 Please Type or Print Current Mailing Address (Number and Street or PO Box)

                      City                        State                                           ZIP Code      Your Social Security Number       Spouse’s Social Security Number

 c Check this box to indicate if the address provided is different from the most recent filing. Resulting overpayment will be refunded to this address.
                                                                           Part A — Computation of the Credit
 1                    Credit for community college property taxes. (Enter the amount from line 2a) ......................................................  1                 00
                                                  Part B — Individuals that Paid Nebraska Community College Property Taxes in 2024
  2 Community college property taxes paid in 2024. 

                           Property               Nebraska County Number                          Parcel ID Number                               Nebraska Community College 
                           Tax Year               (Do not enter numbers                        (Must include the dashes for                      Property Taxes You Paid
                      (For most this will         from license plates.)                            Lancaster County.)
                      be 2023.)

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                                                  DRAFT AS OF 10/10/2024                                                                                                     00
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                                                  DO NOT FILE                                                                                                                00
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 Total eligible community college property taxes you paid in 2024. ....................................................................      2a                              00
                           Under penalties of perjury, I declare that, as taxpayer or preparer, I have examined this form and to the best of my knowledge and belief, it is correct and complete.
  sign
 here                      Your Signature                                            Date                  Email Address 

                           Spouse’s Signature (if filing jointly, both must sign)    Daytime Phone
                      paid
preparer’s                 Preparer’s Signature                                      Date                  Preparer’s PTIN                       Email Address 
use only
                           Print Firm’s Name (or yours if self-employed), Address and Zip Code             EIN                                                 Daytime Phone 

                                                                         For Nebraska Department of Revenue Use Only
TRC 63                              NE ID Number  2210N                            Penalty        Interest      Line 43     Line 57                            Paragraph Code
                                                  $                                $              $             $           $
Comments:

                                                  revenue.nebraska.gov, 800-742-7474 (Ne and IA), 402-471-5729
                               Mail the form to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911
                                                                                                                                                               8-838-2024



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                                                  Instructions
This form can be completed quickly and easily using the Nebraska Property Tax Look-Up Tool (Look-Up Tool).  
Who May File. You may only use the 2024 Form PTCX if you filed an original 2024 Form 1040N with Nebraska and 
failed to claim the Community College Property Tax credit on your original 2024 Form 1040N. If you have not filed a 
2024 Form 1040N you cannot use this form and must file an original tax return to claim the tax credit.
Nebraska Property Tax Look-Up Tool.       You may determine the amount of community college property taxes 
(qualified property taxes) paid on a parcel in the 2024 calendar year, by using the Nebraska Department of Revenue’s 
(DOR’s) Nebraska Property Tax Look-Up Tool. DOR strongly recommends using this look up tool. 
Qualified Property Taxes Paid. The qualified property taxes are paid on the date received by the county treasurer. 
DOR obtains property tax data from each county treasurer. That data includes the amount of property taxes 
received during a calendar year. DOR will use the county treasurer data, unless you can show the county treasurer’s 
data is incorrect. 
Limitation on Qualified Property Taxes. Qualified property taxes paid does not include property taxes levied for 
bonded indebtedness, taxes levied as a result of an override of the limits on property tax levies approved by voters, 
or credits applied to the property taxes levied. The Look-up Tool automatically takes these items into account in 
computing the community college property taxes paid.
Beginning  September  2,  2023  qualified  property  taxes  paid  also  do  not  include  property  taxes  that  were  paid  after 
September 2, 2023 and were 5 years or more delinquent at the time of payment. 
LB 34 enacted in the 2024 special session created the School District Property Tax Relief Act. This act provides property 
tax relief for school district taxes directly on the property tax statement reducing property taxes before they are paid, 
instead of refunding taxes after they are paid.   
For tax years beginning on or after January 1, 2024, the Form PTCX will only be used to claim a credit for community 
college property taxes paid.
Enter All Qualified Property Tax Amounts as Whole Dollars. Round any amount from 50 cents to 99 cents to 
the next higher dollar. Round any amount less than 50 cents to the next lower dollar.
Who Must File. Form PTCX must be filed by an individual claiming the credits that were not claimed on your 2024 
Nebraska Individual income tax return, Form 1040N.
Need More Information? Visit the Nebraska Property Tax Credit  page on DOR’s website. 
When and Where to File. Form PTCX must be filed within three years from the date your original 2024 Form 
1040N was filed.
Mail the 2024 Form PTCX to:
Nebraska Department of Revenue
PO Box 98911
Lincoln, NE 68509-8911
For more detailed instructions see the 2024 Form PTC, Nebraska Property Tax Credit Instructions.
                              How to Complete the Form PTCX
Taxpayers claiming the credit should complete Part B before completing Part A. This form can be completed 
quickly and easily using the Look-Up Tool.
                              Part A – Computation of the Credit
Part A is used to compute the credit for qualified community college property taxes paid and reported in Part B that 
were not reported and claimed on your original 2024 Form 1040N and Form PTC. 
Part B – Individuals that Paid Nebraska Community College Property Taxes in 2024
Part B is used by individuals that paid qualified community college property taxes in 2024 but did not claim the 
credit for 2024. 
Fiscal Year Filers. The credit may be claimed in the first income tax year that begins in the calendar year the 
qualified property taxes were paid. Taxpayer’s with a fiscal year beginning in 2024 and ending in 2025 may complete 
Part B for community college property taxes paid during the entire 2024 calendar year. The credit claimed in this 
fiscal year cannot include any community college property taxes paid in 2025.
Information must be entered separately for each parcel for which community college property taxes were paid in 
calendar year 2024. A separate entry must also be made for each property tax year for which community college 
property taxes were paid in 2024. If Part B does not have enough rows to include all the parcels or years for which 
you paid community college property taxes, attach a schedule in the same format as Part B. 

                   DRAFT AS OF 10/10/2024 

                   DO NOT FILE



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Example 1. Joe Pear owns two parcels in Lancaster County and paid property taxes on those parcels for the 2023 
and 2024 property tax year during the 2024 calendar year. Joe owned parcel 17-12-345-678-000 for the entire 2024 
calendar year and purchased parcel 17-87-654-321-000 on July 1, 2023. The total property taxes paid on those parcels 
were as follows:

        Property                   Parcel ID Number                    Total Property Taxes Paid
        Tax Year

        2023                       17-12-345-678-000                                     $5,760           
        2024                       17-12-345-678-000                                     $6,100
        2023                       17-87-654-321-000                                     $2,650
        2024                       17-87-654-321-000                                     $5,490

Joe used the Look-up Tool to compute the qualified community college property taxes he paid. Joe entered in the 
Look-up Tool the total property taxes he paid for the “Actual payments made by Joe Pear to Lancaster County 
Treasurer in calendar year 2024.” Part B of Form PTCX should be completed as follows using the information from 
the Look-up Tool.
        Property                   Nebraska County Number                                        Parcel ID Number                                          Nebraska Community College 
                                   (Do not enter numbers                                         (Include the dashes for
        Tax Year                   from license plates.)                                            Lancaster County.)                                          Property Taxes You Paid
        2023                                55                                                     17-12-345-678-000                                                 259               00
        2024                                55                                                     17-12-345-678-000                                                 275               00
        2023                                55                                                     17-87-654-321-000                                                 119               00
        2024                                55                                                     17-87-654-321-000                                                 247               00
  Total eligible community college property taxes you paid in 2024 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .2a. . . .900               00

Property Tax Year. Enter the property tax year for which the qualified community college property taxes were levied. 
Most taxpayers pay their property taxes in the year after the taxes were levied. If more than one year of property taxes 
were paid in the 2024 calendar year, a separate entry must be made for each property tax year. See example 1 above.
Nebraska County Number. Enter the number assigned to the county where the parcel is located. This number is 
provided by DOR’s Look-Up Tool or may be found on the County Parcel ID Search. This number is not the same as 
the county number used for license plates. Do not enter the county number from a license plate.
Parcel ID Number.          Enter the parcel ID number assigned by the county assessor to the parcel. This number may 
be found on the Real Estate Tax Statement issued by the county treasurer where the parcel is located. The parcel 
ID number may also be found using DOR's Look-Up Tool. Some counties use the term “property ID” rather than 
“parcel ID”. Parcel ID numbers assigned by Lancaster County include dashes. The parcel ID number entered on 
Form PTCX for parcels located in Lancaster County must include the dashes. The parcel ID numbers for the other 
92 counties have either 9 or 10 digits and no dashes.
Qualified Property Taxes Paid.              Enter the amount of qualified community college property taxes you paid on the 
parcel during the 2024 calendar year. This amount may be computed using DOR’s Look-Up Tool or the taxpayer’s 
records. Those records include, but are not be limited to, the Real Estate Tax Statement issued by the county treasurer 
where the parcel is located. Beginning September 2, 2023, any community college property taxes paid that were 
delinquent for five years or more at the time of payment cannot be included in the tax credit calculation. For taxable 
years beginning on or after January 1, 2024, only community college property taxes paid are included in the property 
tax credit.
Total Eligible Community College Property Taxes You Paid in 2024. On line 2a enter the sum of the community 
college property taxes paid on the parcel or parcels listed in Part B.

                 DRAFT AS OF 10/10/2024 

                 DO NOT FILE






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