PDF document
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2023

Nebraska

Corporation Estimated

Income Tax Payment

Vouchers

Included in this Booklet:

Form 1120N-ES

Electronic payment options are available. 
See instructions.

Questions?

revenue.nebraska.gov 

Sign up for a FREE subscription service at the Nebraska Department 
of Revenue’s website to get email updates on your topics of interest.

800-742-7474 (NE or IA) or 402-471-5729

                                                                     8-013-2022



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                                           Instructions

Who Must Make Estimated Payments.        Every corporate taxpayer subject to taxation under the Internal Revenue 
Code must make estimated income tax payments if its Nebraska income tax liability can reasonably be expected to exceed 
allowable credits by $400 or more. 
Corporations that have elected to file under subchapter S, as defined by IRC § 1361, may make voluntary estimated payments 
in the same manner as other corporations.
When to Make Estimated Income Tax Payments.  Estimated income tax installments are due by the 15th day of the 
4th, 6th, 9th, and 12th months of the tax year. The estimated income tax may be paid in full with the first installment, or paid 
in equal installments on each due date.
If  you  miss  a  payment  of  estimated  income  tax,  or  if  you  made  a  mistake  which  caused  an  underpayment  in  earlier 
installments, make an immediate “catchup” payment with your next installment payment.
Methods of Payment. Some corporations are required to make their corporation payments electronically. A corporation 
with an electronic payment mandate from the Nebraska Department of Revenue (DOR) must make all estimated income 
tax payments using one of the electronic methods outlined below. All corporations are encouraged to make their estimated 
income tax payments electronically. 

                                         Electronic Payment Options
 Electronic Funds Withdrawal (EFW). With this payment option, you provide your payment information within 
 your electronically-filed return. Your payment will automatically be withdrawn from your bank account on the date 
 you specify. 
 Nebraska e-pay. Nebraska e-pay is the DOR’s web-based electronic payment system. You enter your payment and 
 bank account information, and choose a date (up to a year in advance) to have your account debited. You will receive 
 an email confirmation for each payment scheduled. 
 ACH Credit. You (or your bank) create an electronic file in the appropriate ACH file format. It is submitted to the 
 Federal Reserve and instructs your bank to “credit” the state’s bank account.
 Nebraska Tele-pay. Nebraska Tele-pay is the DOR’s phone-based electronic payment system. Call 800-232-0057, 
 enter your payment and bank account information, and choose a date (up to a year in advance) to have your account 
 debited. You will receive a confirmation number at the end of your call.
 Credit  Card.  Secure  credit  card  payments  can  be  initiated  through  ACI  Payments,  Inc.  at acipayonline.com or 
 via phone at 800-272-9829. Eligible credit cards include American Express, Discover, MasterCard, and VISA. A 
 convenience fee is charged to the card you use. This fee is paid to the credit card vendor, not the state, and will appear 
 on your credit card statement separately from the payment made to the DOR. At the end of your transaction, you will 
 be given a confirmation number. Keep this number for your records. [If you are making your credit card payment by 
 phone, you will need to provide the Nebraska Jurisdiction Code, which is 3700.]
 Cancel a Payment. To cancel a scheduled EFW payment, contact our Taxpayer Assistance office at 800-742-7474 
 or 402-471-5729 before 4:00 pm Central Time two business days prior to your scheduled payment date. You may 
 cancel a payment scheduled through Nebraska e-pay by logging into the e-pay program from our website and selecting 
 “cancel payment.” To cancel a credit card payment, contact Official Payments.

Check or Money Order. If you are not using one of the electronic payment options described above, include a check or 
money order payable to the Nebraska Department of Revenue with the payment voucher. Checks written to the DOR may 
be presented for payment electronically.
Calculating the Amount of Each Installment.
 1.  Corporate taxpayers complete the 2023 Nebraska Corporation Estimated Income Tax Worksheet. If line 9 is less 
  than $400, estimated income tax payments are not required.
 2.  Complete the appropriate payment voucher. The amount of any overpayment from last year may be applied in full 
  or in part to any estimated income tax payment installment if the corporation:
            Had an overpayment on the  2022 Nebraska Corporation Income Tax Return, Form 1120N, or the              2022 
              Nebraska S Corporation Income Tax Return, Form 1120-SN; and
            Elected to apply the overpayment to the 2023 estimated income tax.



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Changes in Estimated Income Tax. If the corporate taxpayer’s income increases substantially, or if the corporate 
taxpayer's estimated income tax changes substantially for another reason, it may be required to amend its estimated 
income tax. Use the Amended Computation schedule to calculate the amended estimated income tax and use the 
amended amounts on the next payment voucher.
Penalty For Not Paying Enough Estimated Income Tax. A penalty is due on corporate taxpayers for underpayment 
of estimated income tax installments. An underpayment exists when the estimated income tax payments plus allowable 
credits are less than the income tax liability. The penalty is not due if the corporation qualifies for any of the methods that 
avoid penalty listed on the Corporation Underpayment of Estimated Tax, Form 2220N.
Each  corporate  taxpayer  with  an  underpayment  of  estimated  income  tax  must  file  a  Form  2220N  with  its  Nebraska 
Corporation Income Tax Return, Form 1120N.
Overpayment of Estimated Income Tax.      A corporation that has overpaid its estimated income tax may apply for a 
refund of the overpayment if the overpayment is both:
At least 10% of the corporation’s expected income tax liability; and
At least $500.
To apply for this refund, a corporation must file a Corporation Application for Adjustment of Overpayment of Estimated 
Tax, Form 4466N, on or before the 15th day of the third month after the end of its tax year, and before it files its tax return.
Unitary Business. Corporate taxpayers who are required to file a single Nebraska Corporation Income Tax Return, 
Form 1120N, for a unitary business may file combined estimated income tax payments for the group. A combined Nebraska 
ID number is used for the group and can be requested in writing from the DOR. The same combined ID number used to file 
estimated income tax payments is assigned to the corporate taxpayer’s Nebraska corporation income tax return.



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                                                                        PRINT FORM RESET FORM
                                                                                                                                                                          FORM 1120N-ES
                                 Nebraska Corporation Estimated
                                                                                                                                                                          2023
                                        Income Tax Worksheet                                                                                                              Worksheet

 1   Estimated federal taxable income ....................................................................................................................             1

  2  Estimated Nebraska taxable income ................................................................................................................                2

  3  Enter the amount from line 2 or $100,000, whichever is less ...........................................................................                           3

  4  Line 2 minus line 3 ...........................................................................................................................................   4

  5  Tax on line 3 (line 3 multiplied by 5.58%) .................................................................   5

  6  Tax on line 4 (line 4 multiplied by 7.25%) .................................................................   6

  7  Nebraska corporation estimated income tax before credits (line 5 plus line 6) ................................................                                    7

  8  Estimated credits ..............................................................................................................................................  8

  9  Nebraska corporation estimated income tax (line 7 minus line 8) ....................................................................                              9
  10 Computation of Installments.
     If the original payment is due to be filed on:
     • 15th day of the fourth month – Enter 1/4 of the amount from line 9 here and on line 2 of the
       payment vouchers.
     • 15th day of the sixth month – Enter 1/3 of the amount from line 9 here and on line 2 of the remaining
       payment vouchers.
     • 15th day of the ninth month – Enter 1/2 the amount from line 9 here and on line 2 of the remaining
       payment voucher.
     • 15th day of the twelfth month – Enter the amount from line 9 here and on line 2 of the appropriate
       payment voucher.                                                                                                                                              10

                                               Amended Computation Schedule
                                 Use if the corporation’s estimated income tax changes during the year.
 1   Amended estimated income tax (enter here and on line 1 of the payment voucher) ...................................                                              1
  2  Amount of the 2022 overpayment previously applied as a credit to 2023 estimated income tax installments ..                                                      2
  3  Total amount previously paid for 2023 estimated income tax installments ...................................................                                     3
  4  Line 2 plus line 3 ..........................................................................................................................................   4
  5  Unpaid balance (line 1 minus line 4) ............................................................................................................               5
  6  Amount to be paid (line 5 divided by number of remaining payments).
   Enter here and on line 2 of the payment voucher.........................................................................................                          6

                     Record of Estimated Income Tax Payments
                                                                        (B)                                          (C)                                               (D)
                     Payment       Installment     (A)        Amount Paid                                           2022 Overpayment Total Amount Paid
                     Number        Date            Date Filed           (Line 4 of                                   (Line 3 of      and Credited
                                                              Payment Voucher)                                      Payment Voucher) [Col. (B) plus Col. (C)]
                     1             4th Month
                     2             6th Month
                     3             9th Month
                     4             12th Month
     Claim this amount on your 2023 Nebraska Corporation Income Tax Return, Form 1120N,                              TOTAL
                       or 2023 Nebraska S Corporation Income Tax Return, Form 1120-SN.
 Note:      If a corporate taxpayer is not required to make an estimated income tax payment on the first installment date, it may 
            still be required to make payments at a later date. See instruction entitled, “Changes in Estimated Income Tax.”
                                   RETAIN A COPY FOR YOUR RECORDS — DO NOT FILE.



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                                                                                                                                                      FORM 1120N-ES
           Nebraska Corporation Estimated Income Tax
                                                                                                         Payment Voucher                              2023

   1  Estimated income tax for the 2023 tax year (line 9 of estimated                                      
        income tax worksheet) ..................................................................         1
    2 Amount of this installment (line 10 of estimated income tax
        worksheet).....................................................................................  2
    3 Amount of overpayment from last year (all or part)
        applied to this installment ..............................................................       3                    Nebraska Corporation Income Tax Rates for 2023
                                                                                                                              First $100,000 of       Taxable Income in
    4 Amount of this payment (line 2 minus line 3). Enter here and                                                            Taxable Income    5.58% Excess of $100,000 7.25%
        in your Record of Estimated Income Tax Payments ......................                           4
 Name Doing Business As (dba)                                                                              Nebraska ID Number Federal ID Number       Taxable Year Ending

 Legal Name
                                  
 Street or Other Mailing Address                                                                            This installment is due on or before the
                                                                                                            15th day of the 4th month of the taxable year.
 City                            State                           Zip Code
                                                                                                           1

                                 Use our safe and secure Nebraska e-pay system to make and manage your
        Nebraska business tax payments. Please visit revenue.nebraska.gov for additional information about e-pay. 
Do not mail if you are paying electronically. If you are paying by check or money order, mail this voucher and payment to: 
                                 Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.

                                                                                                                                                                         8-013-2022

                                                                                                                                                      FORM 1120N-ES
           Nebraska Corporation Estimated Income Tax
                                                                                                         Payment Voucher                              2023

   1  Estimated income tax (or amended estimated income tax).  
     Complete if this is an original or amended computation ...............                              1
   
    2 Amount of this installment (line 10 of estimated income tax
     worksheet or line 6 of Amended Computation Schedule) .............                                  2
    3 Amount of overpayment from last year applied to this
     installment (and not applied to the previous installment)...............                            3                    Nebraska Corporation Income Tax Rates for 2023
                                                                                                                              First $100,000 of       Taxable Income in
    4 Amount of this payment (line 2 minus line 3). Enter here and                                                            Taxable Income    5.58% Excess of $100,000 7.25%
     in your Record of Estimated Income Tax Payments ......................                              4
 Name Doing Business As (dba)                                                                              Nebraska ID Number Federal ID Number       Taxable Year Ending

 Legal Name
                                  
 Street or Other Mailing Address                                                                            This installment is due on or before the
                                                                                                            15th day of the 6th month of the taxable year.
 City                            State                           Zip Code                                  2

                                 Use our safe and secure Nebraska e-pay system to make and manage your
        Nebraska business tax payments. Please visit revenue.nebraska.gov for additional information about e-pay. 
Do not mail if you are paying electronically. If you are paying by check or money order, mail this voucher and payment to: 
                                 Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.

                                                                                                                                                                         8-013-2022



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                                                                                                                               FORM 1120N-ES
           Nebraska Corporation Estimated Income Tax
                                                                                  Payment Voucher                              2023

   1  Estimated income tax (or amended estimated income tax).                       
        Complete if this is an original or amended computation ...............    1
    2 Amount of this installment (line 10 of estimated income tax
        worksheet or line 6 of Amended Computation Schedule) .............        2
    3 Amount of overpayment from last year applied to this
        installment (and not applied to the previous installment)...............  3                    Nebraska Corporation Income Tax Rates for 2023
                                                                                                       First $100,000 of       Taxable Income in
    4 Amount of this payment (line 2 minus line 3). Enter here and
        in your Record of Estimated Income Tax Payments ......................    4                    Taxable Income    5.58% Excess of $100,000 7.25%
 Name Doing Business As (dba)                                                       Nebraska ID Number Federal ID Number       Taxable Year Ending

 Legal Name
                                  
 Street or Other Mailing Address                                                     This installment is due on or before the
                                                                                     15th day of the 9th month of the taxable year.
 City                            State                           Zip Code           3

                                 Use our safe and secure Nebraska e-pay system to make and manage your
        Nebraska business tax payments. Please visit revenue.nebraska.gov for additional information about e-pay. 
Do not mail if you are paying electronically. If you are paying by check or money order, mail this voucher and payment to: 
                                 Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.

                                                                                                                                                  8-013-2022

                                                                                                                               FORM 1120N-ES
           Nebraska Corporation Estimated Income Tax
                                                                                  Payment Voucher                              2023

   1  Estimated income tax (or amended estimated income tax).                       
        Complete if this is an original or amended computation ...............    1
    2 Amount of this installment (line 10 of estimated income tax
        worksheet or line 6 of Amended Computation Schedule) .............        2
    3 Amount of overpayment from last year applied to this
        installment (and not applied to the previous installment)...............  3                    Nebraska Corporation Income Tax Rates for 2023
                                                                                                       First $100,000 of       Taxable Income in
    4 Amount of this payment (line 2 minus line 3). Enter here and                                     Taxable Income    5.58% Excess of $100,000 7.25%
        in your Record of Estimated Income Tax Payments ......................    4
 Name Doing Business As (dba)                                                       Nebraska ID Number Federal ID Number       Taxable Year Ending

 Legal Name
                                  
 Street or Other Mailing Address                                                     This installment is due on or before the
                                                                                     15th day of the 12th month of the taxable year.
 City                            State                           Zip Code
                                                                                    4

                                 Use our safe and secure Nebraska e-pay system to make and manage your
        Nebraska business tax payments. Please visit revenue.nebraska.gov for additional information about e-pay. 
Do not mail if you are paying electronically. If you are paying by check or money order, mail this voucher and payment to: 
                                 Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.

                                                                                                                                                  8-013-2022






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