State Tax Updates

REVENUE RULING 99-20-1, SIGNATURE REQUIREMENTS

To assist taxpayers who may be working from home to combat the spread of COVID-19, the Nebraska Department of Revenue will accept as a taxpayer signature any mark, handwritten or digital, applied with actual or apparent intent to authenticate the filing by the signer, unless there is evidence of fraud. This principle will apply to most forms and filings for which there is no separate NDOR filing system. However, a Power of Attorney (Form 33 or other), the Nebraska Extension of Statute of Limitation Agreements Forms (Forms 872N or 872N-MF), and Nebraska Tax Return Copy Request (Form 23) must have a handwritten taxpayer signature. Forms will be accepted by the NDOR whether mailed, faxed, or sent via electronic means. The NDOR will not require the original document if transmitted by fax or electronic means.

STATE INCOME TAX FILING DEADLINE EXTENDED

As announced by Governor Ricketts on March 23, 2020, Nebraska will join the federal government in extending the income tax filing deadline from April 15, 2020 to July 15, 2020. The filing deadline has thus been extended for state income tax payments and estimated payments that were originally due on April 15, 2020. The state nonetheless encourages taxpayers to file and/or pay by the original deadline if they are able.

Iowa has also extended the filing and payment deadline for several state tax types, including income, franchise, and moneys and credits taxes originally due on or after March 19, 2020 and before July 31, 2020 to a new deadline of July 31, 2020.