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 (qualied 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.
Qualied Property Taxes Paid. The qualied 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 Qualied Property Taxes. Qualied 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 byvoters,
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.
Qualied 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 Qualied 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
wasled.
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 qualied 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 qualied 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
qualied 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.