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State program

Nebraska Research and Development Act Credit

A refundable and transferable credit with an enhanced rate for research performed on a university campus.

Run a mock audit for NebraskaOfficial source (opens in a new tab)
  • Refundable

Last reviewed October 2026

Program overview

Nebraska's research credit is refundable and may also be used against sales and use tax, making it one of the most flexible programs available. Businesses conducting research in Nebraska claim a percentage of their federal research credit attributable to Nebraska activity, with a significantly higher rate for research conducted on the campus of a Nebraska college or university or in a facility owned by one. Claims are filed annually with the Nebraska Department of Revenue.

Eligibility

Business firms with qualified research and experimental expenditures conducted in Nebraska that claim a federal research credit.

Benefits

Refundable credit that may be claimed as a refund of Nebraska sales and use tax or applied against income tax.

Caps, deadlines and forms

Caps and limits

No annual cap is stated for this program.

Deadlines

Claimed on the annual return; no separate application deadline is stated.

Forms

Filing forms are listed by the revenue authority: official source (opens in a new tab).

Nebraska IDR questions

What an examiner is likely to ask about this credit. S1–S7 apply to every state claim; the rest come from this program's own rules.

  1. S1Confirm the research was physically performed within Nebraska.
  2. S2Provide the Nebraska qualified research expense calculation and base amount.
  3. S3Reconcile Nebraska expenses to the federal Form 6765.
  4. S4Show how wages and supplies were apportioned between Nebraska and other locations.
  5. S5Provide the Nebraska return and credit schedule for each year claimed.
  6. S6Show the carryforward schedule for unused Nebraska credits.
  7. S7Confirm the entity claiming the credit is the entity subject to Nebraska tax.
  8. NE-1Show the Nebraska refund eligibility tests (such as small business status) were met in each year refunded.

Draft questions for illustration, reviewed by a specialist before any engagement.

Common weak spots

  • Expenses for research performed outside Nebraska included in the Nebraska claim.
  • Refund claimed without evidence that the eligibility tests were met.
  • Base amount computed from incomplete historical records.

See how your claim holds up

The mock audit drafts these questions for your own claim and scores the evidence behind each answer.

Run a mock audit for Nebraska

Information on this page is general in nature, not tax advice. Program details change frequently; always confirm current rules with the relevant revenue authority or engage a specialist before acting. Last reviewed October 2026.

Find out what your research actually qualifies for

A scoping conversation takes thirty minutes and costs nothing. You leave with a view on eligibility, likely credit range and the documentation you would need.

Free R&D mock audit: completely free. Book a call or email hello@creditarmor.ai for a login.

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