Ezel / Tax Rulings / NE
NE 99-91-1 All Nebraska Taxes 1991-09-12

Can I file my Nebraska tax returns on reproduced or substitute forms instead of the official printed ones?

Short answer: Yes. Nebraska accepts reproduced and substitute versions of its official tax returns and schedules for every Nebraska tax program, as long as the forms follow the Department's 'Guidelines for Reproduced and Substitute Tax Forms' and the preparer, printing company, or software producer signs a letter of intent and gets the Department's approval before producing them. The Department will furnish reproduction-quality proofs or reader's copies of the official forms to those who want to make their own. This ruling supersedes Revenue Ruling 99-90-2.

Apply this to your situation

This page answers the general question as of 1991. Ezel answers yours, under current Nebraska tax law, with citations.

Currency note: this ruling is from 1991
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an official Revenue Ruling of the Nebraska Department of Revenue, a guidance document stating the Department's interpretation of how Nebraska tax law applies. Each Nebraska guidance document carries the notice that it 'is advisory in nature but is binding on the Nebraska Department of Revenue until amended.' Unlike a private letter ruling, a Revenue Ruling is a general statement of Department policy rather than advice to a single taxpayer, but it can be amended, superseded, or made obsolete by a later ruling or a change in statute or regulation, many rulings in this series have been rescinded or superseded, so confirm it is still in effect before relying on it. Nebraska's local option sales and use taxes are administered by the Department, not self-collected by home-rule cities. This summary is informational only and is not legal or tax advice. Consult a licensed Nebraska tax professional about your situation.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page as a PDF) is the authoritative source for any reliance.
View original ruling (PDF)

Plain-English summary

Nebraska lets you file your tax returns on reproduced or substitute forms — for example, forms generated by tax-preparation software or printed by a commercial forms company — instead of the official paper forms the Department mails out. This applies to every Nebraska tax program, not just one.

There are two conditions:

  1. The reproduced or substitute forms must comply with the Department's "Guidelines for Reproduced and Substitute Tax Forms."
  2. Any tax return preparer, printing company, software producer, or other company that intends to produce its own forms must sign a letter of intent and get the Department's approval before doing so.

To help, the Department will supply reproduction-quality proofs or reader's copies of the official returns and schedules to anyone who wants to produce their own versions under these conditions.

This ruling supersedes Revenue Ruling 99-90-2 and was approved by State Tax Commissioner M. Berri Balka on September 12, 1991.

What this means for you

Software companies and commercial forms printers

If you generate Nebraska tax forms in software or print them commercially, you can't just copy the official layout and ship it. You need to build to the Department's reproduced-and-substitute-forms guidelines, sign a letter of intent, and clear the Department's approval first. Request the Department's reproduction-quality proofs so your output matches the official forms.

Tax preparers and businesses filing on substitute forms

You may file on software-generated or reproduced forms across all Nebraska tax programs — income, sales and use, withholding, and the rest — provided the forms came from an approved source that met the guidelines. If you produce your own, the same approval process applies to you.

Common questions

Q: Can I file Nebraska returns on forms printed by my tax software instead of the official ones?
A: Yes, as long as the forms comply with the Department's "Guidelines for Reproduced and Substitute Tax Forms." Producers of those forms must also sign a letter of intent and get Department approval.

Q: Which taxes does this cover?
A: All of Nebraska's tax programs — the ruling applies to reproductions and substitutions of the official returns and related schedules for every program.

Q: How do I get started producing my own forms?
A: The Department will furnish reproduction-quality proofs or reader's copies of the official returns and schedules. You must sign a letter of intent and receive the Department's approval before producing forms.

Citations and references

  • Nebraska Department of Revenue, "Guidelines for Reproduced and Substitute Tax Forms" — the standards a reproduced or substitute form must meet.
  • Revenue Ruling 99-90-2 — the earlier ruling this one supersedes.

Source

Original ruling text

Revenue Ruling 99-91-1
Supersedes Revenue Ruling 99-90-2

September 12, 1991

State Taxation - Reproduction and Substitution of Nebraska Tax Returns and Related
Schedules. NEBRASKA WILL ACCEPT, FOR FILING PURPOSES, REPRODUCTION AND
SUBSTITUTIONS OF TAX RETURNS AND RELATED SCHEDULES FOR ALL NEBRASKA
TAX PROGRAMS PROVIDED CERTAIN CONDITIONS ARE MET.
Advice has been requested regarding the reproduction and substitution of the official tax returns
and related schedules for all of Nebraska’s tax programs.
Reproductions of the official tax returns and related schedules for all of Nebraska’s tax programs are
acceptable if the reproductions comply with the guidelines contained in the Nebraska Department
of Revenue’s “Guidelines for Reproduced and Substitute Tax Forms.” In addition, those tax return
preparers, printing companies, software producers, or other companies who intend to produce
their own forms subject to the guidelines mentioned, must sign a letter of intent before receiving
approval from the Department of Revenue.
The Nebraska Department of Revenue will furnish reproduction quality proof or reader’s copies
of the official tax returns and schedules for all tax programs to those tax return preparers, printing
companies, software producers, or other companies that desire to produce their own forms subject
to the conditions cited.
APPROVED:

M. Berri Balka
State Tax Commissioner
September 12, 1991

Nebraska Department of Revenue, P.O. Box 94818, Lincoln, Nebraska 68509-4818

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