TAX DEBT RELIEF OPTIONS – Nebraska Department of Revenue

M&M Financial has been successfully resolving back tax liabilities for small businesses and individuals in Nebraska since 2007 and nationwide since 2005.  We deal with the IRS and State taxing authorities, so you do not have to!  

If you or your business owe the Nebraska Department of Revenue (NE-DOR) back-taxes we recommend first reading your Taxpayer Rights.

Below is some information that will help you start resolving your state tax liabilities.  If you have questions and would like to talk to a licensed Tax Resolution Specialist please do not hesitate to call us at 866-487-5624.


A good option for many individual taxpayers and businesses to resolve their Nebraska Department of Revenue tax debt is through a monthly Payment Agreement.  

Here are the basic parameters of NE-DOR Payment Agreements:
  • Individual income tax payment plans up to 24 months may be granted without submitting personal Collection Information Statements. 
  • Business payment plans up to 24 months may be granted without completing business Collection Information Statement forms. 
  • Payments MUST be made by Electronic Funds Transfer (EFT).
Request a Payment Plan

Contact Us, We Can Help You


Offer in Compromise

Nebraska is allowed to consider settling a tax liability for less than the full amount owed via an Offer in Compromise.  But, don't count on it.  Some of the reasons the state will consider an OIC are listed in REG-36-017:
"older unresolved accounts; corporate officer assessments; hardship cases; retired or limited income taxpayers; nonresident taxpayers; and over-assessed or canceled businesses "

Penalty Relief

The Nebraska Department of Revenue will only consider removing penalties for a few specific reasons and will not abate penalties associated with individual or corporate underpayment of estimated tax penalties.  

When submitting a Request for Abatement of Penalty, the NE-DOR requires a separate waiver request for each penalty assessed.  Use Form 21, Request for the Abatement of Penalty and provide a detailed explanation of the reasons that contributed to or caused the accrual of the tax liability.  

The NE-DOR will also look at your penalty (and abatement) history in determining whether to grant penalty relief.  You may also request the abatement of interest charges by completing and submitting Form 21A, Request for the Abatement of Interest.  

**A request for abatement of penalty will not be considered until the tax and interest have been paid in full.


The Nebraska Department of Revenue has some flexibility when it comes to back tax liabilities.  Each case varies based on factors such as your compliance history, type of tax owed and total amount past due.  Here are some case examples in your state negotiated by M&M.

page last reviewed 01/11/2024

Get Free Tax Guides & Evaluation