Nebraska Tax Application (Form 20) walks Employers through registering with the Nebraska Department of Revenue to report income tax withholding and other state tax programs.
This guide explains How To obtain a Federal EIN, complete Form 20, submit your registration, and manage updates to stay compliant.
1. Overview of Form 20 and Who Must Register
Nebraska requires businesses that will withhold state income tax or engage in taxable sales or activities within the state to register using the Nebraska Tax Application, Form 20.
This includes Corporations, Partnerships, Sole Proprietorships, Nonprofit Organizations, and other business structures with Nebraska employees or taxable operations.
What Does Form 20 Register You For?
Form 20 is used to enroll in tax programs such as Income Tax Withholding and Sales and Use Tax administered by the Nebraska Department of Revenue.
It also begins the process to receive a Nebraska ID number and, where applicable, a Nebraska Withholding Certificate for Employers.
2. Before You Start: Obtain a Federal EIN
A Federal Employer Identification Number from the Internal Revenue Service is required for Nebraska state tax registration.
If you do not yet have an EIN when submitting Form 20, you must provide it to the Nebraska DOR later by filing a Nebraska Change Request, Form 22.
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3. How To Complete Form 20
Provide accurate Business Information including the Legal Business Name, Mailing Address, and a Contact Email for correspondence.
List Ownership Details such as Owner, Partner, Member, or Corporate Officer names, Social Security numbers, addresses, and Titles as requested on the form.
Describe your Business Operations with a brief explanation of products sold or services offered and include your NAICS code if available.
Indicate the Tax Programs you are applying for, for example Income Tax Withholding or Sales and Use Tax, and any relevant start or commencement dates.
4. How To Submit Form 20
New businesses should register online through the Nebraska Department of Revenue website for the fastest processing and often immediate assignment of a Nebraska ID number.
If your business already has a Nebraska ID number and you only need to add tax programs, submit Form 20 by mail or fax since the online system is intended for new registrations only.
Mail submissions should be sent to PO Box 98903, Lincoln, NE 68509-8903 and the DOR accepts faxes at 402-471-5927.
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5. Withholding Certificates and Nebraska ID Number
After successful registration the Nebraska DOR will issue a Nebraska Withholding Certificate that includes your permanent Nebraska employer identification number.
This Number is unique to your business entity and should be recorded in Payroll Software and on filing documents for withholding and other state tax filings.
6. Updating Your Registration and Form 22
If you change your Business Address, Ownership, or receive your EIN after initial submission, complete and submit Nebraska Change Request, Form 22, to update records.
Keeping information current prevents correspondence delays and reduces the risk of filing or payment errors with the Nebraska DOR.
7. Best Practices For Employers
Collect and confirm Owner, Partner, Member, and Corporate Officer details before starting the application to avoid delays.
Obtain your Federal EIN early and enter it on Form 20, or plan to file Form 22 immediately after receiving the EIN if you register first.
Document the Nebraska ID and Withholding Certificate number in Payroll and Accounting systems as soon as it is issued.
Consult an Accountant or Payroll Provider to set up withholding schedules and filing frequencies according to Nebraska rules.
Checklist For New Employers
- Obtain a Federal EIN from the IRS before or shortly after registration.
- Complete Form 20 with Business Information and Ownership Details.
- Register online if you are a new business or mail/fax Form 20 if adding programs to an existing Nebraska ID.
- File Form 22 to report address, ownership, or EIN updates after registration.
- Record your Nebraska Withholding Certificate number in payroll systems.
Common Mistakes To Avoid
Do not assume the online portal accepts additions to an existing Nebraska ID; use mail or fax for those updates.
Do not forget To provide the EIN either on Form 20 or promptly by submitting Form 22 after you obtain it.
8. Quick Reference Table of Accounts and Agencies
| Account Type | Agency | How To Register |
|---|---|---|
| Federal EIN | Internal Revenue Service | Apply online at the IRS for immediate issuance; provide EIN on Form 20 or later via Form 22 |
| Nebraska ID / Withholding Certificate | Nebraska Department of Revenue | Register using Form 20; new businesses may register online for immediate assignment |
| Income Tax Withholding | Nebraska Department of Revenue | Indicate withholding on Form 20 to receive your Nebraska employer identification number and withholding certificate |
| Sales and Use Tax | Nebraska Department of Revenue | Apply for sales and use tax on Form 20 when engaging in taxable sales in Nebraska |
| Registration Updates | Nebraska Department of Revenue | Submit Nebraska Change Request, Form 22, to update EIN, address, or ownership details |
9. Additional Resources For Registration and Forms
- Nebraska Department of Revenue - Register Your New Business Online
- Nebraska Department of Revenue - Starting a Business in Nebraska
- Nebraska Department of Revenue - Income Tax Withholding FAQs
- Nebraska Department of Revenue - Income Tax Withholding Forms
- Nebraska Department of Revenue - Chapter 21: Income Tax Withholding Regulations
Nebraska Tax Application (Form 20): Conclusion
Filing Form 20 is a required step for Employers who will withhold Nebraska income tax or conduct taxable business in the state.
Follow the steps above: secure a Federal EIN, complete Form 20 accurately, use the online portal if you are a new business, and file Form 22 for any updates to maintain compliance with Nebraska tax requirements.
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