Premium Tax Notes
If the company is filing on the prior year basis, then no quarterly return is required if their prior year tax liability was below $4,000.
If the company is filing on the current year basis, then a quarterly return is required regardless of their prior year or estimated current year tax liability, even if no premiums were written and it is a zero filing.
Important Premium Tax Due Dates
State Premium Tax Contact Information
Martha Hettenbaugh
Phone: (402) 471-4671
Martha.Hettenbaugh@nebraska.gov
Kristy Hadden
Phone: (402) 471-0373
Kristy.hadden@nebraska.gov
Surplus Lines Tax Notes
Important Surplus Lines Tax Due Dates
State Surplus Lines Contact Information
Deb Bush
Phone: (402) 471-4646
Doi.surpluslines@nebraska.gov
Kristy Hadden
Phone: (402) 471-0373
Kristy.hadden@nebraska.gov