Nebraska Inheritance Tax Forms & Deadlines
Last updated: 18 Oct 2025 • Author: Alexander Foelsche CPA (US), WP (DE), RE (CH)
Nebraska Inheritance Tax — Forms & Deadlines
One-stop page for Nebraska inheritance tax filing. Nebraska’s tax is determined and collected at the county level: the County Court enters the order; payment is made to the County Treasurer. This page covers who must file, which county forms you’ll typically use, due dates, interest, lien releases, and checklists.
Who must file?
Trigger
Any estate with Nebraska-situs real property or tangible personal property typically seeks a County Court Order Determining Inheritance Tax, even if the computed tax is $0 (e.g., all lineal heirs within exemption).
Residency
Residents file in the decedent’s county of domicile. Nonresidents file where the Nebraska property is located (often each county where property sits).
Who signs
The personal representative (or petitioner in a determination proceeding). Title/closings usually require the filed Order plus the Treasurer’s receipt.
Core county forms & what they do
Court filings (typical)
- Petition for Determination of Inheritance Tax — Opens the determination proceeding; lists heirs/legatees, relationship class, exemptions, and valuations.
- Beneficiary/Class Schedule — Matrix of each beneficiary’s statutory class (LB310), exemption, net taxable amount, and rate line.
- Proposed Order Determining Inheritance Tax — Sets the tax per class/beneficiary; used to obtain Treasurer payment and lien clearance.
- Supporting evidence — Appraisals, deeds/parcel IDs, bills of sale, valuation exhibits, and relationship proof (birth/marriage/adoption documents).
Payment & release
- County Treasurer Payment — Check or e-pay (if offered). Treasurer issues a Receipt showing tax paid.
- Discharge/Release — Some counties record a discharge or note in the case file; keep the Receipt for title companies.
- Refund/Adjustment — If the court later amends values or classes, the Treasurer issues a refund or balance due notice.
Names of forms vary by county; many counties publish a consolidated packet.
Deadlines, interest & practical timing
| Item | When due | Notes |
|---|---|---|
| Petition & Order | As soon as valuations are ready | File early if a sale/closing is pending. Courts often set prompt hearings when complete appraisals and draft orders are provided. |
| Tax payment | Within 12 months after death (typical statutory standard) | Payment is made to the County Treasurer. If paid after the statutory period, interest accrues until paid. |
| Interest | After the payment deadline | Applied per statute and county practice; rate and calculation may vary by year. Consider estimated payments if valuations are pending. |
| Lien | Attaches at death | An inheritance tax lien attaches to Nebraska real property at death and remains until the tax is determined and paid (or discharged). |
How to file, pay & clear title
File
- Download the county’s latest determination packet (petition, schedules, proposed order).
- Attach appraisals and relationship proof; verify LB310 classes/exemptions.
- Request a quick hearing if a closing is scheduled; provide the draft deed and payoff instructions if relevant.
Pay
- After the Order enters (or concurrently, if allowed), pay the County Treasurer the ordered tax.
- Obtain the Treasurer’s Receipt. Provide it to escrow/title and file it in your working papers.
- If interest is running, ask the Treasurer for a payoff through the intended payment date.
Lien release for closings
- Title companies typically require: (1) certified Order Determining Inheritance Tax and (2) Treasurer’s Receipt.
- Some counties also prepare a separate Discharge/Release document for recording—confirm local practice.
- For multi-county estates, clear the lien in each county where property is located.
Practical checklists
Before filing
- Confirm county of domicile (resident) and county where each Nebraska parcel sits (nonresident or multiple parcels).
- Collect appraisals, parcel IDs, deeds, and bills of sale for Nebraska property.
- Prepare the class/exemption matrix under LB310 and compute tentative tax.
At hearing/after order
- Bring the signed Proposed Order and exhibits.
- After entry, pay the Treasurer promptly—request a payoff if interest may apply.
- Deliver the Treasurer’s Receipt to the title company and keep certified copies in the court file.
FAQs
Is there a statewide Nebraska form?
No. Forms and checklists are county-specific. Most counties publish a packet with a petition, class schedule, and proposed order—use the latest version.
Where do I pay the inheritance tax?
To the County Treasurer of the county handling the determination. Keep the Treasurer’s Receipt for title and audit files.
When does interest start?
If payment is made after the statutory payment window (commonly 12 months from date of death), interest accrues until paid. Ask the Treasurer for an updated payoff.
What clears the lien for a real estate closing?
A certified Order Determining Inheritance Tax and the Treasurer’s Receipt. Some counties also record a discharge or release—confirm local practice.