Payroll Taxes

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Nebraska Income Tax Withholding Requirements

Employers in Nebraska must conform with these state rules relating to income tax withholding and administration.

General Withholding Requirement: Nebraska income tax generally must be withheld from wages paid to resident employees for services performed either within or without the state and from wages paid to nonresident employees for services performed in the state. However, if a resident is subject to withholding in another jurisdiction by the same employer, the amount of Nebraska income tax withheld is reduced by the amount of tax required to be withheld by the other jurisdiction.

Employee Withholding Exemption Forms: Nebraska does not have a state withholding exemption certificate. However, Federal Form W-4, which must be completed by each employee to determine the appropriate level of federal income tax to withhold from earnings, also should be used for state withholding purposes.

Reciprocal Agreements: None.


Nebraska Department of Revenue
State Office Building
P.O. Box 94818
Lincoln, Nebraska 68509-4818
Telephone: 800-742-7474

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