Nebraska Administrative Code — Title 316 (Revenue) + Title 350 (Property)
Neb. Admin. Code § 316-21-012
Credit for Income Tax Withheld but not Remitted to the Department
Official textrevenue.nebraska.gov
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.)
Source: view the official text
In this chapter (19 sections)
- 316-21-001 · Requirement to Withhold Nebraska Income Tax
- 316-21-002 · Definitions for Income Tax Withholding Purposes
- 316-21-003 · Nebraska Employer Identification Number
- 316-21-004 · Determining the Amount of Income Tax Withholding
- 316-21-005 · Determining Income Tax Withholding on Wages Paid to A…
- 316-21-006 · Determining Income Tax Withholding on Wages Paid to A…
- 316-21-007 · Employer's Returns and Payment of Withheld Income Taxes
- 316-21-008 · Information Statements
- 316-21-009 · Payments That are not Subject to Income Tax Withholding
- 316-21-010 · Income Tax Withholding Exemptions
- 316-21-011 · Nebraska Income Tax Withholding to be Separately Stated
- 316-21-012 · Credit for Income Tax Withheld but not Remitted to the…
- 316-21-013 · Manner of Filing Nebraska Reconciliation of Income Tax…
- 316-21-014 · Employer's Liability for Income Tax Withholding
- 316-21-015 · Employer's Failure to Withhold Income Tax
- 316-21-016 · Penalties for Failure to Withhold and Remit Income Taxes,…
- 316-21-017 · Repealed
- 316-21-018 · Department May Require an Early Return and Payment of…
- 316-21-019 · Correcting Mistakes in Income Tax Withholding