[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-302487-105":53,"doc-detail-302487-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","nebraska-individual-estimated-income-tax-payment-vouchers-form-1040n-es-instructions","Nebraska Individual Estimated Income Tax Payment Vouchers - Form 1040N-ES - Instructions","","Nebraska Individual Estimated Income Tax Payment Vouchers provide guidance for taxpayers who must make estimated income tax payments when Nebraska income tax, after personal exemption credits, is expected to exceed withholding and other credits by $500 or more. It explains when payments are due for calendar-year and fiscal-year taxpayers, special rules for farmers and ranchers, and added quarterly payment requirements for certain cash-device distributors and operators. It also instructs how to calculate payments, track them, handle income increases, and pay electronically or by check, including options such as EFW and Nebraska e-pay.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/nebraska-individual-estimated-income-tax-payment-vouchers-form-1040n-es-instructions/302487/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/nebraska-individual-estimated-income-tax-payment-vouchers-form-1040n-es-instructions/302487.png","ImageObject",442,249,{"name":88,"@type":89},"Dipper","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":76},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who is required to make Nebraska estimated income tax payments?","Question",{"text":108,"@type":109},"Every resident and nonresident must make estimated payments if Nebraska income tax after personal exemption credits is expected to exceed withholding and other credits by $500 or more. Employees may request additional withholding instead of making the four estimated payments.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"When are estimated income tax payments due for 2024?",{"text":113,"@type":109},"The first payment is due on or before April 15, 2024, and may be paid in full then. Otherwise, installments are due on or before April 15, June 15, September 15, and January 15, 2025. If a due date falls on a weekend or legal holiday, payment is allowed until the next business day.",{"name":115,"@type":106,"acceptedAnswer":116},"What electronic payment options are available?",{"text":117,"@type":109},"Nebraska offers Electronic Funds Withdrawal (EFW), Nebraska e-pay (a web-based payment system with scheduled debits and email confirmations), and credit card payments via ACI Payments or by phone. If paying electronically, vouchers are not required.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},302487,1790188804,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":76,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":135,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":76},1374404997633,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","2024  \nNebraska Individual Estimated Income Tax Payment Vouchers  \nIncluded in this Booklet:  \nForm 1040N-ES  \n Electronic payment options are available. e-pay See instructions inside.  \nIf your Nebraska individual income tax, after allowance of Nebraska personal exemption credits, is expected to exceed withholding and other credits by $500 or more, then estimated income tax payments may be required.  \nVarious indexed values for the Nebraska personal exemption credit, Nebraska standard deduction, and other elements of the Nebraska tax calculation are included in this year's changes. You should calculate your estimated tax for 2024 in light of these changes.  \nTaxpayers must ensure that adequate and timely estimated payments are made to avoid underpayment of estimated income tax penalties.  \nFor more information or to use any of our  \nelectronic services, [go to revenue.nebraska.gov](go to revenue.nebraska.gov).  \nSign up for a FREE subscription service at the Nebraska Department of Revenue’s website to get email updates on your topics of interest.  \n800-742-7474 (NE or IA) or 402-471-5729  \n8-014-2023 Rev. 7-2024  \nInstructions  \nWho Must Make Estimated Income Tax Payments. Every resident and nonresident must make estimated income tax payments if their Nebraska income tax, after Nebraska personal exemption credits, is expected to exceed their income tax withholding and other credits by $500 or more. If you are an employee with income tax being withheld from your earnings, you may ask your employer to withhold an additional amount for state income taxes, rather than make these four estimated income tax payments.  \nWhen to Pay Your Estimated Income Tax. The first payment must be made on or before April 15, 2024, and on later dates as set out below. The estimated tax may be paid in full with the first payment, or in equal installments on or before April 15, 2024, June 15, 2024, September 15, 2024, and January 15, 2025. If the due date falls on a Saturday, Sunday, or legal holiday, taxpayers have until the next business day to make the payment.  \n• Farmers and Ranchers. If at least two-thirds of your gross income for 2023 or 2024 is derived from farming, ranching, or fishing, you may pay all of your estimated income tax on or before January 15, 2025 and still avoid a penalty for underpayment of estimated income tax. If you file your 2024 Nebraska Individual Income Tax Return, Form 1040N, on or before March 1, 2025, and pay the total income tax due at that time, you do not need to make any estimated income tax payments for 2024.  \n• Fiscal Year Taxpayers. Fiscal year taxpayers must pay their estimated income tax by the 15th day of the fourth, sixth, and ninth months of the fiscal year, and the first month of the following fiscal year. If the due date falls on a Saturday, Sunday, or legal holiday, taxpayers have until the next business day to make the payment.  \nDistributors and Operators of Cash Devices. In addition to the estimated payment requirements indicated above, effective July 19, 2024 distributors and operators of cash devices must make quarterly income tax payments. The payments are due January 1st, April 1st, June 1st, and October 1st of each year. The quarterly payments for distributors are based on the distributor’s income tax liability. The quarterly payments for operators are based on the income generated by each cash device. Distributors and operators that are individuals (sole proprietorships or disregarded entities) may submit these payments with a Form 1040N-ES.  \nHow to Calculate Your Estimated Income Tax Payment. Complete the Estimated Income Tax Worksheet (Worksheet) to compute your 2024 estimated income tax. If line 18 is less than $500, estimated income tax payments are not required, but may still be made. Subtract the amount of any carryover from the 2023 Form 1040N before making your payment.  \nMake appropriate entries in your Record of Estimated Tax Payments.  \nChanges in Estimated Income Tax. If your inc","cbCais1trnw9RdmN","https://ap.wps.com/l/cbCais1trnw9RdmN","pdf",578060,8,"English","# Who Must Make Estimated Income Tax Payments\n## When to Pay Your Estimated Income Tax\n## How to Calculate Your Estimated Income Tax Payment\n## Changes in Estimated Income Tax\n## How to Pay Your Estimated Income Tax\n## Electronic Payment Options","[{\"question\":\"Who is required to make Nebraska estimated income tax payments?\",\"answer\":\"Every resident and nonresident must make estimated payments if Nebraska income tax after personal exemption credits is expected to exceed withholding and other credits by $500 or more. Employees may request additional withholding instead of making the four estimated payments.\"},{\"question\":\"When are estimated income tax payments due for 2024?\",\"answer\":\"The first payment is due on or before April 15, 2024, and may be paid in full then. Otherwise, installments are due on or before April 15, June 15, September 15, and January 15, 2025. If a due date falls on a weekend or legal holiday, payment is allowed until the next business day.\"},{\"question\":\"What electronic payment options are available?\",\"answer\":\"Nebraska offers Electronic Funds Withdrawal (EFW), Nebraska e-pay (a web-based payment system with scheduled debits and email confirmations), and credit card payments via ACI Payments or by phone. If paying electronically, vouchers are not required.\"}]","Nebraska Individual Estimated Income Tax Payment Vouchers - Form 1040N-ES - Instructions | PDF",1789793434]