Amended Nebraska Property Tax Credit                                                                                                      FORM PTCX
                                                                                                      This form may only by 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 Credits
 1                                                               Credit for school district property taxes. Multiply line 3a (Total Nebraska school district property taxes you paid) 
                                                                   by xx% (.xx) ...........................................................................................................................................................  1                      00
  2                                                              Credit for community college property taxes. (Enter the amount from line 3b) ......................................................                                         2                      00
                                                                                 Part B — Individuals that Paid Nebraska School District and Community College Property Taxes in 2024
  3 School district and community college property taxes paid in 2024. 

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

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                      DRAFT AS OF 7/24/2024                           DO NOT FILE
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 Total eligible school district and community college property taxes you paid in 2024. ...................  3a                                                                                                                               00    3b                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 36         Line 37                 Line 48                                                 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

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 School District and Community College Property Tax credits 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 school district and 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 school district and 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.
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 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 property taxes paid and reported in Part B that were not reported 
and claimed on your original 2024 1040N and Form PTC. 
Part B – Individuals that Paid Nebraska School District and Community College Property 
Taxes in 2024
DRAFT AS OF 7/24/2024 DO NOT FILE
Part B is used by individuals that paid qualified 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.
Fiscal Year Filers. Taxpayer’s with a fiscal year beginning in 2024 and ending in 2025 may complete Part B 
for school district and community college property taxes paid during the entire 2024 calendar year. The credit 
claimed in this fiscal year cannot include any school district or community college property taxes paid in 2025.
Information must be entered separately for each parcel for which school district and community college property 
taxes were paid in calendar year 2024. A separate entry must also be made for each property tax year for which school 
district and 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 school district and community college property taxes, attach a schedule in the 
same format as Part B. 

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 school district and 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 School Nebraska Community 
(Do not enter numbers (Include the dashes for District Property College Property
Tax Year from license plates.)  Lancaster County.)  Taxes You Paid  Taxes You Paid
2023 55 17-12-345-678-000  2,880       00 259 00
2024 55 17-12-345-678-000 3,050 00 275 00
2023 55 17-87-654-321-000 1,325 00 119 00
2024 55 17-87-654-321-000 2,745 00 247 00
  Total eligible school district and community college property taxes you paid in 2024 . . . . . . . . . . . . . .   3a 10,000 00 3b 900 00
Property Tax Year. Enter the property tax year for which the Nebraska school district and 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 in the appropriate column the amount of qualified 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 
DRAFT AS OF 7/24/2024 DO NOT FILE
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 school district and 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.
Total Eligible School District and Community College Property Taxes You Paid in 2024. On lines 3a and 3b 
enter the sum of the school district and community college property taxes paid on the parcel or parcels listed in Part B.