How to Get a Nebraska Tax ID Number: Apply, File, and Update

To get a Nebraska Tax ID number, file the Nebraska Tax Application (Form 20) with the Nebraska Department of Revenue. You can submit it through the Department’s online business registration portal or mail the paper form to Lincoln. There is no fee either way, and online applicants usually receive a confirmation number the same session. The Department then assigns a single Nebraska ID number that covers every state tax program you register for and that you’ll use on every return and payment going forward.¹

Do You Actually Need One

Nebraska ties registration to what your business does, not how big it is. You need a Nebraska Tax ID if any of the following apply:

You sell, lease, or rent taxable goods or services at retail. A sales tax permit must be in hand before the first sale.²
You pay wages for services performed in Nebraska, regardless of where the worker lives. That triggers income tax withholding registration.³
You deal in motor fuels, cigarettes, tobacco products, or alcohol, which carry their own excise tax registration.⁴

You don’t need a physical presence in Nebraska to owe sales tax. Out-of-state sellers and marketplace facilitators must register once they cross either $100,000 in gross Nebraska sales or 200 separate Nebraska transactions in the current or prior calendar year. A seller who only sells through a marketplace that already collects Nebraska tax generally doesn’t need a separate permit.⁵

What to Have Ready Before You Apply

Pull this together before you open the application. Missing pieces are the main reason registrations stall.

Federal Employer Identification Number. Partnerships, corporations, LLCs, and any business with employees need one. A sole proprietor with no employees can use a Social Security number instead.⁶
Legal business name as filed with the Nebraska Secretary of State.
Names, Social Security numbers, addresses, and titles for every owner, partner, member, or corporate officer.⁷
The date you began, or will begin, operating in Nebraska. The Department uses that date to set your first reporting period.
Your accounting method, cash or accrual.⁶
Your NAICS industry classification code.
An estimate of your annual sales tax liability, which sets your filing frequency.

If you’ll be selling from a temporary spot like a fair or flea market rather than a fixed retail location, you still need the permit, and the Department may require a bond as a condition of approval.⁸ If a preparer or accountant will file on your behalf, have a signed Power of Attorney (Form 33) ready to include.⁷

Applying Online

The Department of Revenue’s Online Business Registration portal is the quickest route. It’s open to businesses that don’t already have a Nebraska Tax ID. If you have an ID and just want to add a new tax program, the online portal won’t work; you’ll need to file a paper Form 20 by mail or fax instead.⁷

First-time users set up an account with a valid email address and then enter the business and owner details listed above. The portal handles most common programs in a single application:

Sales and use tax
Income tax withholding
Business income tax for corporations, partnerships, fiduciaries, and financial institutions
Miscellaneous taxes such as lodging tax, litter fee, tire fee, severance and conservation, and the prepaid wireless surcharge

Once you submit, the portal typically returns a confirmation number right away. Formal permits and your Nebraska ID card come by mail.

Applying by Mail

If you prefer paper, or you’re adding a program to an existing account, download Form 20 from the Department’s website, complete it, and send it to:

Nebraska Department of Revenue
PO Box 94818
Lincoln, NE 68509-4818⁹

Paper applications generally take about ten business days to process. When the Department approves the application, it mails your Nebraska ID number along with any permits you requested.

Setting Your Filing Frequency on the Application

The annual sales tax liability you estimate on Form 20 determines how often you’ll file Form 10 returns:⁶

$3,000 or more per year: monthly
$900 to $2,999 per year: quarterly
Under $900 per year: annually

Returns are due on the 20th of the month following the reporting period, shifting to the next business day when the 20th falls on a weekend or state holiday.¹⁰ Estimate honestly. If you undershoot, the Department can move you to a more frequent schedule later, and returns you didn’t know you owed can turn into penalties.

What Your Nebraska ID Lets You Do

Your sales tax permit must be posted where customers can see it at the business location. It’s permanent, non-transferable, and tied to the retailer and address on its face. A second location needs its own permit.¹¹ Sellers who work temporary locations need to carry the original or a copy and produce it on request.⁸

Once you have the number, you can also buy inventory tax-free for resale. Give your supplier a completed Nebraska Resale or Exempt Sale Certificate (Form 13) at the time of purchase. A blanket certificate covers all future purchases from that supplier until you revoke it in writing. The goods have to be resold in the same condition or built into something you sell; misusing the certificate costs $100 or ten times the tax that should have been paid, whichever is larger.¹²

Keeping the Account Current

File a Nebraska Change Request (Form 22) before a change takes effect. The situations that come up most often:

New address or legal name. Note that the location address has to be a street address, not a PO box.¹³
A change in officers, members, or partners. Provide the updated names, Social Security numbers, and titles, and identify anyone being removed.
A change in ownership. The old entity cancels its permits, and the new owner files a fresh Form 20 for a new Nebraska ID.¹³

Mail Form 22 to the Department at PO Box 98903, Lincoln, NE 68509-8903, or fax it to 402-471-5927.

Closing the Account

When the business ends, is sold, or reorganizes into a new entity, you have 20 days to file a final return for every tax program on the account. Check the cancellation box on each final return, or file Form 22 to cancel the permits. Employers ending income tax withholding within 30 days of closing must also file a final Form W-3N with the state copies of every W-2 issued.¹⁴ If you’re only pausing, a retailer can cancel a permit and later have it reinstated at no charge.¹¹

1
Nebraska Department of Revenue. Starting a Business in Nebraska
2
Nebraska Legislature. Nebraska Revised Statutes Chapter 77 – Statute 77-2703
3
Nebraska Legislature. Nebraska Revised Statutes Chapter 77 – Statute 77-2753
4
Legal Information Institute. 316 Neb Admin Code ch 73 001 – Nature of the Nebraska Fuels Tax
5
Nebraska Department of Revenue. Remote Seller and Marketplace Facilitator FAQs
6
Nebraska Department of Revenue. Form 20 Nebraska Tax Application
7
Nebraska Department of Revenue. Register Your New Business Online
8
Legal Information Institute. 316 Neb Admin Code ch 1 033 – Transient and Itinerant Sellers
9
Nebraska Department of Revenue. Contact Us
10
Nebraska Department of Revenue. Nebraska Tax Calendar
11
Legal Information Institute. 316 Neb Admin Code ch 1 004 – Permits
12
Nebraska Department of Revenue. Nebraska Resale or Exempt Sale Certificate Form 13
13
Nebraska Department of Revenue. Form 22 Nebraska Change Request
14
Nebraska Department of Revenue. Closing Your Business in Nebraska