Neb. Admin. Code § 316-24-006 — Corporate Income Tax Returns: Due Date and Payment of Tax

006.01 The due date for the Nebraska Corporation Income Tax Return, Form 1120N, is the same as the due date for the federal return, usually the 15th day of March following the close of the calendar year. If the corporate taxpayer is on a fiscal year basis, the due date is usually the 15th day of the third month following the close of the fiscal year. 006.02 The corporate taxpayer must pay the entire amount of tax on or before the prescribed due date, without regard to any extension granted for filing the return. 006.03 The Tax Commissioner may require some or all corporate taxpayers to file returns and remit payments electronically. (Neb. Rev. Stat. §§ 77-1784 and 77-2768. July 3, 2013.)