NE - Form 3 Nebraska and Local Individual Consumers Use Tax Return

NE Form 3 should be used to report state and local use taxes when tax is owed to multiple Nebraska local jurisdictions. Where tax is owed to a single jurisdiction, use line 43 on Nebraska’s 1040N. The software will automatically compute the tax based on the current rate and information entered.

Per the Nebraska Use Tax Guide, "Form 3 is filed monthly, quarterly, or annually based on the annual use tax liability. If the annual liability is:

• $3,000 or more — returns are filed monthly;
• $900 to $2,999 — returns are filed quarterly; and
• Less than $900 — returns are filed annually.
  

The due date is the 20th day of the month following the tax period covered by the return. Example: For most individuals, this means your use tax return (Form 3) will be due on January 20th of each year."

Nebraska Form 3 must be filed separately from the Form 1040N. Mail the return and payment to:

Nebraska Department of Revenue
PO Box 98923
Lincoln, NE 68509-8923