Nebraska DOR Issues Information Guide on Computer Reporting Procedure for Forms 1099, 21CM

The Nebraska Department of Revenue (DOR) Dec. 1 issued an information guide on the computer reporting procedures for Forms 1099, 21CM. Employers and payors licensed for Nebraska income tax withholding must report non-employee compensation, other payments, and withholding to the DOR. The Nebraska Reconciliation of Income Tax Withheld, Form W-3N, and all Forms 1099-MISC, 1099-NEC, 1099-R, and W-2G showing Nebraska income and withholding must be filed with the DOR on or before Jan. 31 of the year following the reporting period. If Jan. 31 falls on a weekend or holiday, the deadline will extend to the next business day. Payroll ...