Neb. Admin. Code § 316-21-012 — Credit for Income Tax Withheld but not Remitted to the Department

012.01 Any amount of income tax actually deducted and withheld from a payment to an employee by an employer is deemed to have been paid to the Department on behalf of the employee, and may be taken as a credit on the employee's income tax return even if the employer subsequently fails to remit the withheld income tax to the Department. To claim the credit on the income tax return for the taxable year, the employee must attach the state copy of Federal Form W-2 or 1099-MISC. (Neb. Rev. Stat. § 77-2755. October 26, 2014.)