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The form defines effective date rules, signature requirements for taxpayers and spouses, and filing instructions, including submission to the Nebraska Department of Revenue. It provides statute of limitation periods by return filing status for sales, use, lodging, income tax, and withholding, and notes additional periods may apply under Nebraska statutes.",{"@graph":14,"@context":73},[15,34,56],{"@type":16,"itemListElement":17},"BreadcrumbList",[18,23,27,31],{"item":19,"name":20,"@type":21,"position":22},"https://docshare.wps.com","Home","ListItem",1,{"item":24,"name":25,"@type":21,"position":26},"https://docshare.wps.com/template/","Template",2,{"item":28,"name":29,"@type":21,"position":30},"https://docshare.wps.com/template/forms/","Forms",3,{"item":32,"name":10,"@type":21,"position":33},"https://docshare.wps.com/template/statute-of-limitations-agreement-nebraska-extension-of-statute-of-limitations-agreement-form-872n/303883/",4,{"url":32,"name":10,"@type":35,"image":36,"author":41,"headline":10,"publisher":44,"fileFormat":47,"inLanguage":8,"description":12,"dateModified":48,"datePublished":49,"encodingFormat":47,"isAccessibleForFree":50,"interactionStatistic":51},"DigitalDocument",{"url":37,"@type":38,"width":39,"height":40},"https://docshare.wps.com/thumbnails/statute-of-limitations-agreement-nebraska-extension-of-statute-of-limitations-agreement-form-872n/303883.png","ImageObject",442,249,{"name":42,"@type":43},"Oliver","Person",{"url":19,"name":45,"@type":46},"DocShare","Organization","application/pdf","2026-09-24","2026-09-19",true,{"@type":52,"interactionType":53,"userInteractionCount":55},"InteractionCounter",{"@type":54},"ViewAction",5,{"@type":57,"mainEntity":58},"FAQPage",[59,65,69],{"name":60,"@type":61,"acceptedAnswer":62},"What does the Nebraska Extension of Statute of Limitations Agreement (Form 872N) extend?","Question",{"text":63,"@type":64},"It extends the limitation period for the mailing of a notice of deficiency for Nebraska and local tax, or for filing a claim for overpayment of tax, for the tax categories selected on the form. It does not change the due date for filing a tax return.","Answer",{"name":66,"@type":61,"acceptedAnswer":67},"How is the effective date determined on Form 872N?",{"text":68,"@type":64},"The agreement becomes effective on the later of the date entered in the Effective Date box or the date when both the DOR and the taxpayer have signed the agreement (and any attachment for additional business entities).",{"name":70,"@type":61,"acceptedAnswer":71},"What statute of limitations periods apply when a return is timely filed versus filed late?",{"text":72,"@type":64},"For timely filed returns, sales/use/lodging and other listed fees are three years from the last day of the calendar month following the deficiency period, while income tax is three years from the due date and withholding is three years from April 15 of the next calendar year. Filed late generally uses three years from the date the return was filed (with withholding using the later of that date or the timely-filed period).","https://schema.org",{"og:url":32,"og:type":75,"og:title":10,"og:site_name":45,"og:description":12},"article",{"robots":77,"canonical":32},"index,follow",{"doc_id":79,"site_id":7},303883,1789807988,{"code":4,"msg":82,"data":83},"success",[84,89,94,99,104,109,113,118,122],{"id":85,"doc_module":22,"doc_module_name":25,"category_name":86,"show_sort_weight":87,"slug":88},11,"Presentations",90,"presentations",{"id":90,"doc_module":22,"doc_module_name":25,"category_name":91,"show_sort_weight":92,"slug":93},12,"Resumes",80,"resumes",{"id":95,"doc_module":22,"doc_module_name":25,"category_name":96,"show_sort_weight":97,"slug":98},14,"Invoices",70,"invoices",{"id":100,"doc_module":22,"doc_module_name":25,"category_name":101,"show_sort_weight":102,"slug":103},15,"Posters",60,"posters",{"id":105,"doc_module":22,"doc_module_name":25,"category_name":106,"show_sort_weight":107,"slug":108},16,"Social Media",50,"social-media",{"id":110,"doc_module":22,"doc_module_name":25,"category_name":29,"show_sort_weight":111,"slug":112},17,40,"forms",{"id":114,"doc_module":22,"doc_module_name":25,"category_name":115,"show_sort_weight":116,"slug":117},18,"Letters",30,"letters",{"id":119,"doc_module":22,"doc_module_name":25,"category_name":120,"show_sort_weight":55,"slug":121},21,"Paper Templates","papers-templates",{"id":123,"doc_module":22,"doc_module_name":25,"category_name":124,"show_sort_weight":4,"slug":125},158,"General","general-158",{"code":4,"msg":82,"data":127},{"doc_id":79,"user_id":128,"nickname":42,"user_avatar":129,"doc_module":22,"category_id":110,"category_name":29,"doc_title":10,"doc_description":12,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":55,"is_deleted":4,"is_public":22,"is_downloadable":22,"audit_status":22,"page_count":26,"language":135,"language_code":8,"site_id":7,"html_lang":8,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":12,"update_tm":80,"read_time":22},8796095461610,"https://ap-avatar.wpscdn.com/davatar_276721f389ce27ea32af1340a28f341c","of  \nNebraska Extension  \nPRINT FORM  \nStatute of Limitations Agreement  \n• See limitation periods in the table below.  \n| Name |  |  | Your Social Security Number\u003Cbr>| Spouse’s Social Security Number\u003Cbr>|\n| --- | --- | --- | --- | --- |\n| Street or Other Mailing Address |  |  | Nebraska ID Number |  |\n| City State ZIP Code |  |  | Federal ID Number |  |\n| Effective Date | Date Agreement Extended to | Check if:\u003Cbr> Streamlined Sales TaxTM Compliance Audit (SSTCA) |  |  |\n\nTax Categories  \n Sales Tax  \n Use Tax  \n Litter Fee  \n Corporate Income Tax  Individual Income Tax  Partnership Income Tax  \nIncome Tax Withholding  \nWaste Reduction and Recycling Fee Lodging Tax  \n Other  \n Other  \n______________________  \n______________________  \nThe Nebraska Department of Revenue and the taxpayer agree that a notice of deficiency (or the filing of a claim for overpayment) for the amount of Nebraska and local tax (determined under existing or prior law) in the tax categories listed above, may be given at anytime on or before the “date agreement extended to.” A notice of deficiency may include any tax period that could have been included had a notice of deficiency been issued on the effective date of this agreement.  \nsign  \nhere  \nAuthorized Signature Title  \nPrint Name  \nEmail Address  \nSpouse’s Signature (If Married, Filing Jointly Return)  \nDate  \nPrint Name  \nFor Nebraska Department of Revenue Use Only  \nsign  \nhere  \nDepartment of Revenue Authorized Signature  \nTitle  \nDate  \nStatute of Limitation Periods for Assessment of Tax in the Absence of an Agreement  \n\n| Return\u003Cbr>Filing Status | Statute of Limitation Periods for Various Tax Categories |  |  |\n| --- | --- | --- | --- |\n|  | Sales Tax, Use Tax, Lodging Tax, and\u003Cbr>Other Listed Fees\u003Cbr>(other than Income Tax or Withholding) | Income Tax | Income Tax Withholding |\n| Timely Filed | Three years from the last day of the calendar month following the period of the deficiency | Three years from the due date of the return | Three years from April 15 of the next calendar year |\n| Filed Late | Three years from the date the return was filed | Three years from the date the return was filed | Three years from the date the return was filed, or the above“Timely Filed” period, whichever is later |\n| No Return Filed | Six years from the last day of the calendar month following the period of the deficiency | No limitation period | No limitation period |\n| Underreported by 25% or More | Six years from the last day of the calendar month following the period of deficiency | Six years from the date the return was filed | Not Applicable |\n\nThe above chart summarizes the most common statutes of limitations affecting taxpayers. However, other statute of limitation periods may apply. For additional information see Neb. Rev. Stat. §§ 77-2708 , 77-2709 (sales, use, lodging, and litter fee), 77-2786 , 77-2787, and 77-2793 (income tax) .  \nInstructions  \nWhen and Where to File. A Nebraska Extension of Statute of Limitations Agreement, Form 872N, is completed when the taxpayer and the Nebraska Department of Revenue (DOR) agree to extend the period of limitation for the mailing of a notice of deficiency of Nebraska tax, or filing a claim for overpayment of tax.  \nAn extension signed on behalf of a flow-through entity will also extend the time allowed for a deficiency determination against the entity’s partners, shareholders, or members with respect to the entity income received by the partner, shareholder, or member. The Nebraska Extension of Statute of Limitations Agreement for Motor Fuels Programs, Form 872-MF, is used for all motor fuels tax programs.  \nMail this agreement to: Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818  \nPlease retain a copy of this agreement for your records.  \n8-209-1972 Rev. 7-2024  \nSupersedes 8-209-1972 Rev. 3-2021  \nName and Address. An individual must enter his or her name, as entered on the tax return covered by this agreement, and current address. The spou","cbCainm6mDr4uHUc","https://ap.wps.com/l/cbCainm6mDr4uHUc","pdf",187282,"English","# Statute of Limitations Agreement (Form 872N)\n## Effective date, signature, and filing instructions\n## Tax categories and covered notice/claims\n## Statute of limitation periods by return filing status","[{\"question\":\"What does the Nebraska Extension of Statute of Limitations Agreement (Form 872N) extend?\",\"answer\":\"It extends the limitation period for the mailing of a notice of deficiency for Nebraska and local tax, or for filing a claim for overpayment of tax, for the tax categories selected on the form. It does not change the due date for filing a tax return.\"},{\"question\":\"How is the effective date determined on Form 872N?\",\"answer\":\"The agreement becomes effective on the later of the date entered in the Effective Date box or the date when both the DOR and the taxpayer have signed the agreement (and any attachment for additional business entities).\"},{\"question\":\"What statute of limitations periods apply when a return is timely filed versus filed late?\",\"answer\":\"For timely filed returns, sales/use/lodging and other listed fees are three years from the last day of the calendar month following the deficiency period, while income tax is three years from the due date and withholding is three years from April 15 of the next calendar year. Filed late generally uses three years from the date the return was filed (with withholding using the later of that date or the timely-filed period).\"}]","Statute of Limitations Agreement - Nebraska Extension of Statute of Limitations Agreement (Form 872N) | PDF"]