Neb. Admin. Code § 316-21-019 — Correcting Mistakes in Income Tax Withholding

019.01 If less than the correct amount of income tax withholding is paid by the employer to the Department, a proper adjustment must be made on the first return filed after the error is discovered. If no withholding is deducted, or if less than the correct amount is withheld from any wages, the employer may deduct the amount of undercollection from later wages paid to the employee. The employer is liable to the Department for any underpayment, and reimbursement of the employer is between the employer and the employee. 019.02 In any filing period, if more than the correct amount of income tax withholding is deducted from any wages and paid to the Department, the excess deducted will not be repaid directly to the employer or to the employee. The Department may credit any overpayment against any income tax liability of the employee. Any balance will be refunded pursuant to the law regarding refunds. 019.03 If there has been an overpayment of income tax withholding to the Department by the employer, a refund will be made to the employer, but only to the extent that the amount of overpayment was not actually deducted and withheld by the employer from any wages. (Neb. Rev. Stat. §§ 77-2753, 77-2757, and 77-2791. October 26, 2014.) REG-21-020 Repealed Back to Top Resources Useful Links Legal Information IRS Information Motor Fuels Nebraska Lottery Charitable Gaming Contact Nebraska Department of Revenue PO Box 94818 Lincoln, NE 68509-4818 402-471-5729 800-742-7474 NE and IA Contact Us Other Locations Norfolk, NE North Platte, NE Omaha, NE © 2026 State of Nebraska Powered by Tyler Technologies Nebraska.gov Policies Login