Amended Nebraska Property Tax Credit

Part A — Computation of the Credits

This form may only by used by individuals who previously led their 2023 Form 1040N.

Enter the Part B information for each parcel from the Look-up Tool.

FORM PTCX

2023

Please Type or Print

Your Social Security Number Spouse’s Social Security Number

Please Do Not Write In This Space

Your First Name and Initial Last Name

If a Joint Return, Spouse’s First Name and Initial Last Name

Current Mailing Address (Number and Street or PO Box)

City State ZIP Code

1 Credit for school district property taxes. Multiply line 3a (Total Nebraska school district property taxes you paid)

by 30% (.30) .......................................................................................................................................................... 1

2 Credit for community college property taxes. Multiply line 3b (Total Nebraska community college taxes you paid

by 55% (.55) .......................................................................................................................................................... 2

c Check this box to indicate if the address provided is different from the most recent ling. Resulting overpayment will be refunded to this address.

Part B — Individuals that Paid Nebraska School District and Community College Property Taxes in 2023

3 School district and community college property taxes paid in 2023.

Property

Tax Year

(For most this will

be 2022.)

Nebraska County Number

(Do not enter numbers

from license plates.)

Parcel ID Number

(Must include the dashes for

Lancaster County.)

Nebraska School

District Property

Taxes You Paid

Nebraska Community

College Property

Taxes You Paid

Total eligible school district and community college property taxes you paid in 2023. ................... 3a 3b

8-838-2023

sign

here

Under penalties of perjury, I declare that, as taxpayer or preparer, I have examined this form and to the best of my knowledge and belief, it is correct and complete.

Your Signature Date Email Address

Spouse’s Signature (if ling jointly, both

must sign) Daytime Phone

Preparer’s Signature Date Preparer’s PTIN Email Address

Print Firm’s Name (or yours if self-employed), Address and Zip Code EIN Daytime Phone

paid

preparer’s

use only

For Nebraska Department of Revenue Use Only

Comments:

TRC 63 NE ID Number 2210N

Penalty

Interest

Line 36

Line 37

Line 48

Paragraph Code

revenue.nebraska.gov, 800-742-7474 (Ne and IA), 402-471-5729

Mail the form to: Nebraska Department of Revenue, PO Box 98911, Lincoln, NE 68509-8911

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Instructions

This form can be completed quickly and easily using the Nebraska Property Tax Look-Up Tool (Look-Up Tool).

Who May File. You may only use the 2023 Form PTCX if you led an original 2023 Form 1040N with Nebraska and failed

to claim the School District and Community College Property Tax credits on your original 2023 Form 1040N. If you have

not led a 2023 Form 1040N you cannot use this form and must le an original tax return to claim the tax credit.

Nebraska Property Tax Look-Up Tool. You may determine the amount of school district and community college

property taxes (qualied property taxes) paid on a parcel in the 2023 calendar year, by using the Nebraska Department

of Revenue’s (DOR’s) Nebraska Property Tax Look-Up Tool. DOR strongly recommends using this look up tool.

Qualied Property Taxes Paid. The qualied property taxes are paid on the date received by the county treasurer.

DOR obtains property tax data from each county treasurer. That data includes the amount of property taxes received

during a calendar year. DOR will use the county treasurer data, unless you can show the county treasurer’s data is

incorrect.

Limitation on Qualied Property Taxes. Qualied property taxes paid does not include property taxes levied for

bonded indebtedness, taxes levied as a result of an override of the limits on property tax levies approved byvoters,

or credits applied to the property taxes levied. The Look-up Tool automatically takes these items into account in

computing the school district and community college property taxes paid.

Qualied property taxes paid also do not include property taxes that were paid after September 2, 2023 and were 5 years or

more delinquent at the time of payment.

Enter All Qualied Property Tax Amounts as Whole Dollars. Round any amount from 50 cents to 99 cents to

the next higher dollar. Round any amount less than 50 cents to the next lower dollar.

Who Must File. Form PTCX must be led by an individual claiming the credits that were not claimed on your 2023

Nebraska Individual income tax return, Form 1040N.

Need More Information? Visit the Nebraska Property Tax Credit page on DOR’s website.

When and Where to File. Form PTCX must be led within three years from the date your original 2023 1040N

wasled.

Mail the 2023 Form PTCX to:

Nebraska Department of Revenue

PO Box 98911

Lincoln, NE 68509-8911

For more detailed instructions see the 2023 Form PTC, Nebraska Property Tax Credit Instructions.

How to Complete the Form PTCX

Taxpayers claiming the credit should complete Part B before completing Part A. This form can be completed quickly

and easily using the Look-Up Tool.

Part A – Computation of the Credit

Part A is used to compute the credit for qualied property taxes paid and reported in Part B that were not reported

and claimed on your original 2023 1040N and Form PTC.

Part B – Individuals that Paid Nebraska School District and Community College Property

Taxes in 2023

Part B is used by individuals that paid qualied property taxes in 2023 but did not claim the credit for 2023.

Fiscal Year Filers. The credit may be claimed in the rst income tax year that begins in the calendar year the

qualied property taxes were paid.

Fiscal Year Filers. Taxpayer’s with a scal year beginning in 2023 and ending in 2024 may complete Part B

for school district and community college property taxes paid during the entire 2023 calendar year. The credit

claimed in this scal year cannot include any school district or community college property taxes paid in 2024.

Information must be entered separately for each parcel for which school district and community college property

taxes were paid in calendar year 2023. A separate entry must also be made for each property tax year for which school

district and community college property taxes were paid in 2023. If Part B does not have enough rows to include all

the parcels or years for which you paid school district and community college property taxes, attach a schedule in the

same format as Part B.

Example 1. Joe Pear owns two parcels in Lancaster County and paid property taxes on those parcels for the 2022

and 2023 property tax year during the 2023 calendar year. Joe owned parcel 17-12-345-678-000 for the entire 2023

calendar year and purchased parcel 17-87-654-321-000 on July 1, 2022. The total property taxes paid on those parcels

were as follows:

Property Tax Year. Enter the property tax year for which the Nebraska school district and community college

property taxes were levied. Most taxpayers pay their property taxes in the year after the taxes were levied. If more

than one year of property taxes were paid in the 2023 calendar year, a separate entry must be made for each property

tax year. See example 1 above.

Nebraska County Number. Enter the number assigned to the county where the parcel is located. This number is

provided by DOR’s Look-Up Tool or may be found on the County Parcel ID Search. This number is not the same as

the county number used for license plates. Do not enter the county number from a license plate.

Parcel ID Number. Enter the parcel ID number assigned by the county assessor to the parcel. This number may

be found on the Real Estate Tax Statement issued by the county treasurer where the parcel is located. The parcel

ID number may also be found using DOR's Look-Up Tool. Some counties use the term “property ID” rather than

“parcel ID”. Parcel ID numbers assigned by Lancaster County include dashes. The parcel ID number entered on

Form PTCX for parcels located in Lancaster County must include the dashes. The parcel ID numbers for the other

92 counties have either 9 or 10 digits and no dashes.

Qualied Property Taxes Paid. Enter in the appropriate column the amount of qualied property taxes you paid

on the parcel during the 2023 calendar year. This amount may be computed using DOR’s Look-Up Tool or the

taxpayer’s records. Those records include, but are not be limited to, the Real Estate Tax Statement issued by the

county treasurer where the parcel is located.

Total Eligible School District and Community College Property Taxes You Paid in 2023. On lines 3a and 3b

enter the sum of the school district and community college property taxes paid on the parcel or parcels listed in Part B.

Property

Tax Year

Nebraska County Number

(Do not enter numbers

from license plates.)

Parcel ID Number

(Include the dashes for

Lancaster County.)

Nebraska School

District Property

Taxes You Paid

Nebraska Community

College Property

Taxes You Paid

2022 55 17-12-345-678-000 2,880 259

2023 55 17-12-345-678-000 3,050 275

2022 55 17-87-654-321-000 1,325 119

2023 55 17-87-654-321-000 2,745 247

Total eligible school district and community college property taxes you paid in 2023 . . . . . . . . . . . . . . 3a

10,000 900

Property

Tax Year

Parcel ID Number Total Property Taxes Paid

2022 17-12-345-678-000 $5,760

2023 17-12-345-678-000 $6,100

2022 17-87-654-321-000 $2,650

2023 17-87-654-321-000 $5,490

Joe used the Look-up Tool to compute the school district and community college property taxes he paid. Joe entered

in the Look-up Tool the total property taxes he paid for the “Actual payments made by Joe Pear to Lancaster County

Treasurer in calendar year 2023. Part B of Form PTCX should be completed as follows using the information from

the Look-up Tool.