Payroll Factor; Consistency in Reporting

375.01 When filing a Nebraska return, if the taxpayer departs from or modifies the treatment of compensation from that used in returns for prior years, the taxpayer must disclose in the return for the current year the nature and extent of the departure or modification in the return for the current year. 375.02 If the returns or reports filed with all states to which the taxpayer reports are not uniform in the treatment of compensation paid to employees, the Nebraska return must disclose the nature and extent of the variance in the Nebraska return. (Neb. Rev. Stat. §§ 77-2734.06 and 77-2774. December 27, 2015.)