How to pay Nebraska estimated taxes.

Nebraska collects its own estimated tax through the Nebraska Department of Revenue, separate from the IRS. Here’s who needs to pay, when, and how to pay online.

Do you need to pay?

You must make estimated payments if your Nebraska income tax, after personal exemption credits, is expected to exceed your withholding and other credits by $500 or more.

You avoid the penalty if your payments equal at least the lesser of 90% of your current-year tax (66 2/3% for farming, ranching, and fishing), 100% of your prior-year Nebraska tax if your prior-year federal AGI was $150,000 or less, or 110% of your prior-year tax if your 2025 federal AGI was above $150,000 ($75,000 if married filing separately).

If you underpay: 8% a year on delinquent tax from January 1, 2025 onward, and Nebraska has already set 8% for January 1, 2027 through December 31, 2028 (Revenue Ruling 99-26-2, which superseded 99-24-1).

For how to pick a safe amount, see how much to pay in estimated taxes.

Deadlines

Pay in full by April 15, 2026, or in equal installments due April 15, 2026, June 15, 2026, September 15, 2026, and January 15, 2027. This matches the federal schedule. If at least two-thirds of your gross income is from farming, ranching, or fishing, you can instead pay all your estimated tax by January 15, 2027, or skip estimates entirely by filing your 2026 Form 1040N by March 1, 2027, and paying all the tax then.

Payment	Due
1st	April 15
2nd	June 15
3rd	September 15
4th	January 15 of the next year

A date on a weekend or holiday moves to the next business day. Pay at least two business days early.

Paying Nebraska, step by step

What you need

An account with Nebraska e-pay (Individual Estimated Income Tax). Set it up before your first deadline.
Your Social Security number and a copy of last year's Nebraska return.
Your bank routing and account numbers.

Start at Nebraska e-pay (Individual Estimated Income Tax), Nebraska's official payment site.

On the department's Estimated Income Tax page, click the link to pay your 2026 Individual Estimated Income Tax.
If this is your first time, click Register and enter your SSN, a password, and contact information. Otherwise, log in with your SSN and password.
Enter your payment amount and scheduled payment dates (up to a year ahead). If you file jointly, add your spouse's name and SSN.
Enter your bank routing number, account number, and account type.
Review, check the Terms and Conditions box, click Confirm, and save your confirmation number. Payments must be completed by 5:00 p.m. Central on the due date.

Other ways to pay: Pay by credit card through ACI Payments (acipayonline.com or 800-272-9829, jurisdiction code 3700). ACI charges a convenience fee. You can also use electronic funds withdrawal when you e-file, or mail a check payable to Nebraska Department of Revenue with the 1040N-ES voucher.

Nebraska will not fill these payments in for you. Your preparer has to enter each estimated payment on your Nebraska return. Keep your own record of the date, amount, and confirmation number.

Extension payments

A federal extension automatically extends your Nebraska filing date for the same period, up to six months. You only need Form 4868N if you are making a tentative payment or did not get a federal extension. An extension does not give you more time to pay, and interest runs from April 15 on any unpaid tax.

Make this year's first estimated payment as a separate transaction, marked as an estimate for the current year.

Good to know

Nebraska e-pay for estimated tax requires you to register with your SSN and a password. It has no guest option.
To count as on time, an e-pay payment must be completed by 5:00 p.m. Central on the due date.
For 2026, Nebraska's top income tax rate is 4.55%.
Nebraska has no local income taxes.
Paying other states? See the payment links for every state's official site, and the federal walkthrough.

Official sources

Checked October 2026 against the Nebraska Department of Revenue's own publications.

This guide is for general education and reflects rules as of October 2026. Tax law and agency websites change, and your situation may have details that change the answer. Please talk with your tax professional before acting on it.