Form PTCX — Amended Nebraska Property Tax Incentive Act Credit

# preamble

Amended Nebraska Property Tax Credit This form may only be used by individuals who previously fled their 2025 Form 1040N. Enter the Part B information for each parcel from the Look-up Tool.

# FORM PTCX

Please Type or Print Y our Social Security Number Spouse's Social Security Number Please Do Not Write In This Space Y our First Name and Initial Last Name If a Joint Return, Spouse's First Name and Initial Last Name Current Mailing Address (Number and Street or PO Box) City State ZIP Code c Check this box to indicate if the address provided is different from the most recent fling. Resulting overpayment will be refunded to this address. Part A- Computation of the Credit 001 Credit for community college property taxes. (Enter the amount from line 2a)...................................................... 1 Part B - Individuals that Paid Nebraska Community College Property Taxes in 2025 2 Community college property taxes paid in 2025. Property Tax Year (For most this will be 2024.) Nebraska County Number (Do not enter county numbers from license plates.) Parcel ID Number (Must include the dashes for Lancaster County.) Nebraska Community College Property Taxes You Paid Total eligible community college property taxes you paid in 2025..................................................................... 2a 00 Under penalties of perjury, I declare that, as taxpayer or preparer, I have examined this form and to the best of my knowledge and belief, it is correct and complete. sign here Y our Signature Date Email Address Spouse's Signature (if fling jointly, both must sign) Daytime Phone paid preparer's Preparer's Signature Date Preparer's PTIN Email Address use only Print Firm's Name (or yours if self-employed), Address and ZIP Code EIN Daytime Phone For Nebraska Department of Revenue Use Only TRC 63 NE ID Number 2210N Penalty Interest Line 45 Line 63 Paragraph Code $ $ $ $ $ Comments: revenue.nebraska.gov, 800-742-7474 (Ne and IA), 402-471-5729 Mail the form to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911 8-838-2025

# Instructions

This form can be completed quickly and easily using the Nebraska Property Tax Look-Up Tool (Look-Up Tool). Who May File. You may only use the 2025 Form PTCX if you filed an original 2025 Form 1040N with Nebraska and failed to claim the Community College Property Tax credit on your original 2025 Form 1040N. If you have not filed a 2025 Form 1040N, you cannot use this form and must file an original tax return to claim the tax credit. Nebraska Property Tax Look-Up Tool. You may determine the amount of community college property taxes (qualifed property taxes) paid on a parcel in the 2025 calendar year, by using the Nebraska Department of Revenue's (DOR's) Nebraska Property Tax Look-Up Tool. DOR strongly recommends using this look up tool. Qualifed Property Taxes Paid. The qualifed property taxes are paid on the date received by the county treasurer. DOR obtains property tax data from each county treasurer. That data includes the amount of property taxes received during a calendar year. DOR will use the county treasurer data, unless you can show the county treasurer's data is incorrect. Limitation on Qualifed Property Taxes. Qualifed property taxes paid does not include property taxes levied for bonded indebtedness, taxes levied as a result of an override of the limits on property tax levies approved by voters, or credits applied to the property taxes levied. The Look-up Tool automatically takes these items into account in computing the community college property taxes paid. Qualified property taxes paid do not include property taxes that were paid after September 2, 2023 and were five years or more delinquent at the time of payment. LB 34 enacted in the 2024 special session created the School District Property Tax Relief Act. This act provides property tax relief for school district taxes directly on the property tax statement reducing property taxes before they are paid, instead of refunding taxes after they are paid. For tax years beginning on or after January 1, 2024, the Form PTCX will only be used to claim a credit for community college property taxes paid. Enter All Qualifed Property Tax Amounts as Whole Dollars . Round any amount from 50 cents to 99 cents to the next higher dollar. Round any amount less than 50 cents to the next lower dollar. Who Must File. Form PTCX must be fled by an individual claiming the credits that were not claimed on your 2025 Nebraska Individual income tax return, Form 1040N. Need More Information? Visit the Nebraska Property Tax Credit page on DOR's website. When and Where to File. Form PTCX must be fled within three years from the date your original 2025 Form 1040N was fled. Mail the 2025 Form PTCX to: Nebraska Department of Revenue PO Box 98911 Lincoln, NE 68509-8911 For more detailed instructions, see the 2025 Form PTC, Nebraska Property Tax Credit Instructions. How to Complete the Form PTCX Taxpayers claiming the credit should complete Part B before completing Part A. This form can be completed quickly and easily using the Look-Up Tool. Part A - Computation of the Credit Part A is used to compute the credit for qualifed community college property taxes paid and reported in Part B that were not reported and claimed on your original 2025 Form 1040N and Form PTC. Part B - Individuals that Paid Nebraska Community College Property Taxes in 2025 Part B is used by individuals that paid qualifed community college property taxes in 2025 but did not claim the credit for 2025. Fiscal Year Filers. The credit may be claimed in the frst income tax year that begins in the calendar year the qualifed property taxes were paid. Taxpayers with a fscal year beginning in 2025 and ending in 2026 may complete Part B for community college property taxes paid during the entire 2025 calendar year. The credit claimed in this fscal year cannot include any community college property taxes paid in 2026. Information must be entered separately for each parcel for which community college property taxes were paid in calendar year 2025. A separate entry must also be made for each property tax year for which community college property taxes were paid in 2025. If Part B does not have enough rows to include all the parcels or years for which you paid community college property taxes, attach a schedule in the same format as Part B.

Example 1. Joe Pear owns two parcels in Lancaster County and paid property taxes on those parcels for the 2024 and 2025 property tax year during the 2025 calendar year. Joe owned parcel 17-12-345-678-000 for the entire 2025 calendar year and purchased parcel 17-87-654-321-000 on July 1, 2024. The total property taxes paid on those parcels were as follows: Property Tax Year Parcel ID Number Total Property Taxes Paid 2024 17-12-345-678-000 $5,760 2025 17-12-345-678-000 $6,100 2024 17-87-654-321-000 $2,650 2025 17-87-654-321-000 $5,490 Joe used the Look-up Tool to compute the qualifed community college property taxes he paid. Joe entered in the Look-up Tool the total property taxes he paid for the "Actual payments made by Joe Pear to Lancaster County Treasurer in calendar year 2025." Part B of Form PTCX should be completed as follows using the information from the Look-up Tool. Property Tax Year Nebraska County Number (Do not enter county numbers from license plates.) Parcel ID Number (Include the dashes for Lancaster County.) Nebraska Community College Property Taxes You Paid 2024 55 17-12-345-678-000 259 00 2025 55 17-12-345-678-000 275 00 2024 55 17-87-654-321-000 119 00 2025 55 17-87-654-321-000 247 00 Total eligible community college property taxes you paid in 2025 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a 900 00 Property Tax Year. Enter the property tax year for which the qualifed community college property taxes were levied. Most taxpayers pay their property taxes in the year after the taxes were levied. If more than one year of property taxes were paid in the 2025 calendar year, a separate entry must be made for each property tax year. See example 1 above. Nebraska County Number. Enter the number assigned to the county where the parcel is located. This number is provided by DOR's Look-Up Tool or may be found on the County Parcel ID Search. This number is not the same as the county number used for license plates. Do not enter the county number from a license plate. Parcel ID Number. Enter the parcel ID number assigned by the county assessor to the parcel. This number may be found on the Real Estate Tax Statement issued by the county treasurer where the parcel is located. The parcel ID number may also be found using DOR's Look-Up Tool. Some counties use the term "property ID" rather than "parcel ID". Parcel ID numbers assigned by Lancaster County include dashes. The parcel ID number entered on Form PTCX for parcels located in Lancaster County must include the dashes. The parcel ID numbers for the other 92 counties have either 9 or 10 digits and no dashes. Qualifed Property Taxes Paid. Enter the amount of qualifed community college property taxes you paid on the parcel during the 2025 calendar year. This amount may be computed using DOR's Look-Up Tool or the taxpayer's records. Those records include, but are not be limited to, the Real Estate Tax Statement issued by the county treasurer where the parcel is located. Any community college property taxes paid that were delinquent for fve years or more at the time of payment cannot be included in the tax credit calculation. For taxable years beginning on or after January 1, 2024, only community college property taxes paid are included in the property tax credit. Total Eligible Community College Property Taxes You Paid in 2025. On line 2a enter the sum of the community college property taxes paid on the parcel or parcels listed in Part B.