Nebraska amends numerous withholding regulations

The Nebraska Department of Revenue has amended nearly all of the existing personal income tax withholding regulations in order to make the regulations more complete and modern. The amended regulations accommodate revenue rulings issued by the Department regarding withholding on corporate directors and on the production of records. The exemption from income tax withholding for Native American Indians is clarified, and an exemption is created for nonresident members of the U.S. Uniformed Forces, or spouses of these servicemembers who are residents of the same state as the servicemember and are in Nebraska to accompany the servicemember. The amended regulations also address the electronic filing and payment of withholding. Finally, Regulation 21-017, which deals with a penalty for an employer failing to file a copy of the federal Form W-2 with the Department, and Regulation 21-020, which concerns employers with payrolls on automatic data equipment, are repealed. The texts of the amended regulations are available at

(Regulations 21-001, 21-002, 21-004, 21-005, 21-006, 21-007, 21-008, 21-009, 21-010, 21-011, 21-012, 21-013, 21-014, 21-015, 21-016, 21-018, and 21-019, Nebraska Department of Revenue, effective October 26, 2014.)

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