What is Form W-4N?
Form W-4N, the Nebraska Withholding Allowance Certificate, tells your employer or pension payer your marital status and how many withholding allowances to use for Nebraska income tax. It's issued by the Nebraska Department of Revenue; the current edition is 8-810-2019 Rev. 1-2022. The instructions explain it exists because federal and Nebraska law differ on standard deductions, and because Nebraska allows personal exemption credits.
Since January 1, 2020, a Nebraska W-4N must be completed for every federal Form W-4 an employer receives — otherwise the employer withholds as if you were single with no allowances. Since 2022 it's also used with the federal W-4P for pensions and annuities. The form has three lines (allowances, extra withholding, or 'Exempt'), and a Personal Allowances Worksheet below the tear-off line that you keep for your records.
FileIt lets you fill out the W-4N online in a guided form. It adds up the worksheet and carries the total to line 1, pre-fills your name from the People records in your vault, and prints your answers into the Department's official PDF. The finished form is saved in your vault and can be sent for e-signature. FileIt never submits anything — you give it to your employer or payor yourself.
- Who fills it
- The employee or pension / annuity payee.
- Given to
- Your employer or payor. Keep the worksheet part for your records.
- When
- With every federal W-4 (and W-4P from 2022); by February 15 each year to keep an employee exemption.
- Signatures
- The employee or other payee signs under penalties of perjury.
- Edition
- 8-810-2019 Rev. 1-2022.
- Cost
- Free to fill out on any FileIt account.
Who needs to fill out Form W-4N?
- Employees who give their employer a federal Form W-4 and have Nebraska income tax withheld.
- Pension and annuity recipients who complete a federal Form W-4P on or after January 1, 2022.
- Payees who chose no federal withholding on Form W-4P and want to be exempt from Nebraska withholding.
- Anyone who wants extra Nebraska income tax withheld, including from nonperiodic payments or rollover distributions.
- Employees who meet both conditions for exemption from withholding.
When to use Form W-4N
- Whenever you give your employer a federal Form W-4.
- When you complete a federal Form W-4P for a pension or annuity.
- When your personal or financial situation changes.
- By February 15 each year, if you're an employee continuing an exemption — an exemption is valid for only 1 year.
What you need before you start
- Your name, Social Security number and mailing address.
- Your marital status for withholding (married filing separately and head of household filers check Single).
- Whether someone else can claim you as a dependent, how many jobs or pensions you and your spouse have, and your spouse's wages.
- The number of children and dependents you'll list on your Nebraska return.
- Any additional amount you want withheld from each check.
What’s on Form W-4N
The 2022 edition has 3 pages. FileIt asks for it in 4 parts, and it is signed by Employee:
- Your detailsEmployee
- Lines 1–3: Allowances, extra withholding or exemptionEmployee
- Personal Allowances Worksheet (keep for your records)Employee
- SignatureEmployee
How to fill out Form W-4N, step by step
1 Your details and marital status
Enter your name, Social Security number and mailing address. Check Single or Married Filing Jointly or Qualifying Widow(er). The form notes that if you're married filing separately, or your spouse is a nonresident alien, you check Single, and head of household filers check Single too.
2 Personal Allowances Worksheet (lines 4a–4f)
4a: 1 for yourself if no one else can claim you as a dependent. 4b: 1 if you're single with one job or one pension, married with one job and a non-working spouse, or your second job's or spouse's wages total $1,500 or less, or you have more than one pension. 4c: 1 for your spouse, though you may enter 0 if you have a working spouse, more than one pension or more than one job. 4d: your children and dependents who qualify for the federal child or dependent tax credit. 4e: 1 if you'll file as head of household. FileIt totals them on 4f.
3 Line 1: Total allowances
The total from worksheet line 4f. Each allowance reduces the amount withheld. You don't have to claim every allowance — claiming fewer can help you avoid owing a penalty for underpayment.
4 Line 2: Additional amount
Enter any extra amount you want withheld from each check for Nebraska income tax.
5 Line 3: Exempt
Only if you can give your employer satisfactory evidence that last year you had a right to a refund of all Nebraska tax withheld because you had no liability, and this year you expect the same. FileIt writes 'Exempt' on line 3; skip lines 1 and 2. You can't claim exemption if another person can claim you on their return and your total income exceeds $1,100 and includes more than $350 of unearned income.
6 Sign and separate
Sign under penalties of perjury; FileIt prints the date. Give the top part to your employer or payor and keep the worksheet for your records.
Common mistakes to avoid
- Giving your employer a federal W-4 without a Nebraska W-4N — you'll be withheld on as single with no allowances.
- Checking Married Filing Jointly when you file separately or your spouse is a nonresident alien.
- Writing 'Exempt' and also filling in lines 1 and 2.
- Forgetting to renew an employee exemption by February 15.
- Claiming 1 for your spouse on 4c when you both work — the form suggests 0 may help avoid under-withholding.
After you fill it out
Sign the W-4N and give the top part to your employer or payor. FileIt saves the finished PDF in the person's folder in your vault.
Your employer may ask for documentation to support a claim for exemption or low withholding, as the instructions explain.
Check your pay stubs, and file a new W-4N when your situation changes.
Fill out Form W-4N online with FileIt
- Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
- Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 19 fields in all. Your answers save as you go.
- Check the live preview. Watch your answers land on the real Nebraska Department of Revenue form, and let FileIt do any worksheet arithmetic.
- Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.
FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.
Start Form W-4N now — it’s freeForm W-4N: frequently asked questions
What is Form W-4N?
It's the Nebraska Withholding Allowance Certificate. It tells your employer or payor your marital status and allowances for Nebraska income tax withholding, any extra amount, or that you're exempt.
Do I need a W-4N if I filled out a federal W-4?
Yes. For every federal Form W-4 received after January 1, 2020, a Nebraska W-4N must be completed. Without it your employer withholds as if you were single with no allowances.
Can I fill out the W-4N online?
Yes. FileIt lets you fill it out online free, totals the Personal Allowances Worksheet, and prints your answers into the Department of Revenue's official PDF.
Can I use Form W-4N for my pension?
Yes. Pension and annuity payors use the W-4N when you complete a federal W-4P on or after January 1, 2022. Payees who chose no federal withholding may write 'Exempt' on line 3.
How long does a W-4N exemption last?
For employees, 1 year — give your employer a new W-4N by February 15 each year. For pensions and annuities, it stays in effect until you change your W-4P to withhold federal tax or change your W-4N.
Is the W-4N filed with the Department of Revenue?
You give it to your employer or payor. FileIt doesn't submit it anywhere.
Official sources
- Blank form (PDF), published by Nebraska Department of Revenue: https://revenue.nebraska.gov/sites/default/files/doc/tax-forms/w4n.pdf
- Official instructions and guidance: https://revenue.nebraska.gov/about/forms/income-tax-withholding-forms
- Edition shown on this page: 8-810-2019 Rev. 1-2022 (checked 2026-09-28).
FileIt is not affiliated with or endorsed by Nebraska Department of Revenue or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-09-28.