Nebraska Department of Revenue Asserts Authority to Review Federal Income Tax Returns

The Nebraska Department of Revenue recently clarified it has authority to examine and adjust items on federal income tax returns in addition to state income tax returns.  Relying on constitutional and statutory provisions, the Department concluded it may make these adjustments to ensure that returns comply with the Internal Revenue Code, Treasury Regulations, and other authority governing federal income tax law.  Nebraska taxpayers should be aware of this extra level of review of their federal income tax returns.

The Nebraska Department of Revenue’s article may be found in the October newsletter of the Nebraska Society of CPAs at

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