Nebraska R&D Tax Credit Summary

R&D Tax Credit Available:

Yes


Eligible Entities:

C-Corporations, S-Corporations, LLCs, Partnerships


Deadline for Tax Filing:

Due with Nebraska Tax Return


Data Required to Compute Credit:

Claim Period Nebraska Qualified R&D Expenses (QREs)


Credit Carryforward:

20 Years


R&D Credit Summary:

The R&D tax credit equals:

  • 15% of the federal credit
  • 35% of the federal credit if Nebraska R&D activities are performed on the campus of a college or university

Special Notes:

All business firms claiming the tax credit must electronically verify the work eligibility status of all newly-hired employees in Nebraska during the tax year in which the credit is claimed.

Research Tax Credit
Important Links and Forms

Form 3800N
Nebraska DOR

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