Mail your Nebraska Form 1040N to one of two PO Boxes in Lincoln. If you’re sending a payment with the return, use PO Box 98934. If you’re expecting a refund or owe nothing, use PO Box 98912. Both go to the Nebraska Department of Revenue, and picking the wrong one can slow processing by weeks.
The Two Mailing Addresses
The Department of Revenue sorts incoming returns into separate PO Boxes during filing season, so the address you use depends on whether money is attached:
- Returns with payment: Nebraska Department of Revenue, PO Box 98934, Lincoln, NE 68509-8934
- Refund returns or returns with no payment due: Nebraska Department of Revenue, PO Box 98912, Lincoln, NE 68509-8912
If you’re mailing a payment on its own with Payment Voucher 1040N-V (not with the full return), that voucher has its own mailing address printed on the form. Don’t assume it shares a box with the return.
One boundary worth knowing before you drop anything in the mail: these are USPS PO Boxes. FedEx, UPS, and other private carriers cannot deliver to a PO Box, so if you’re using one of those services, send it to the Department’s street address instead: Nebraska State Office Building, 301 Centennial Mall S, Lincoln, NE 68508.1Nebraska Department of Revenue. Contact Us
What to Put in the Envelope
A paper Nebraska return needs more than the 1040N itself. The Department requires a complete copy of your federal return, including supporting schedules, attached to the state return. Without it, the state has no baseline for verifying your Nebraska taxable income.2Nebraska Department of Revenue. Nebraska Individual Income Tax and Amended Return Booklet
Attach every federal form that shows Nebraska income tax withholding:
- Form W-2 from each employer
- Forms W-2G, 1099-R, 1099-MISC, and 1099-NEC showing withholding
Your withholding credit will be denied if these forms are missing or if they show withholding from a state other than Nebraska.2Nebraska Department of Revenue. Nebraska Individual Income Tax and Amended Return Booklet If you’re claiming a Schedule II credit for tax paid to another state, attach a complete copy of that state’s return too.
For a balance due, include a check or money order payable to the Nebraska Department of Revenue, and write your Social Security number on it so the payment can be matched to your account if it’s ever separated from the return. Enclosing Payment Voucher 1040N-V with the check speeds up processing.3Nebraska Department of Revenue. Nebraska Individual Income Tax Payment Voucher Sign the return, and keep a signed copy of the whole package for yourself before sealing the envelope.
Mail It So the Date Sticks
Certified mail with a return receipt through USPS is cheap insurance. The receipt proves the date you mailed the return, which matters if the Department later says it never arrived or came in late. USPS treats a return as timely if it’s postmarked by the due date, so ask the clerk for a hand-stamped postmark at the counter; the machine postmark sometimes prints the wrong date.4USPS. Mail Your Tax Return
USPS keeps certified mail tracking data for two years, and you can extend that to ten through Tracking Plus. Hang on to the mailing receipt yourself, because the Postal Service won’t keep a copy for you.4USPS. Mail Your Tax Return
If you use FedEx, UPS, or another private carrier, send it to 301 Centennial Mall S, Lincoln, NE 68508. Those carriers give you their own tracking and delivery confirmation.1Nebraska Department of Revenue. Contact Us
Nebraska individual returns for the 2025 tax year are due April 15, 2026. Build in enough mailing time that your postmark lands on or before that date.
A Faster Alternative
Before you seal the envelope, know that paper returns take at least three months to process. Nebraska offers a free e-filing system called NebFile for full-year residents with a valid email address, and electronic returns move through considerably faster.5Nebraska Department of Revenue. NebFile for Individuals NebFile won’t handle every situation, including the special capital gains and extraordinary dividends deduction and certain pass-through entity dividends. If one of those applies to you, commercial tax software that supports Nebraska e-filing is another option before falling back to paper.