Does Nebraska require state 1099 tax filing?
Yes, if reporting backup withholding. For backup withholding reported on 1099s, you also need to file a state form W3-N
Does Nebraska participate in combined federal and state filing?
Yes, Nebraska does. Learn more about combined state and federal filing. In most cases, if you participated in combined filing for your 1099s, then you do not need to send 1099s to the state’s Department of the Revenue, they should already have a copy.
What is the agency responsible?
Nebraska Department of Revenue