43-323. Place and form of filing
returns


A. All returns required by this title shall be in such form as the department may
from time to time prescribe and shall be filed with the department.


B. The department shall prescribe a short form return for individual taxpayers who:


1. Are eligible and elect to pay tax based on the optional tax tables pursuant to
section 43-1012.


2. Elect to claim the optional standard deduction pursuant to section 43-1041.


3. Elect not to file for credits against income tax liability other than those
contained in section 16-954, subsection B and sections 43-1072, 43-1072.01 and 43-1073.


4. Are not required to add any income under section 43-1021 and do not elect any
subtractions under section 43-1022, except for the exemptions allowed under section
43-1023.


C. The department may provide a simplified return form for individual taxpayers
who:


1. Are eligible and elect to pay tax based on the optional tax tables pursuant to
section 43-1012.


2. Are residents for the full taxable year.


3. File as single individuals or married couples filing joint returns under section
43-309.


4. Are not sixty-five years of age or older or blind at the end of the taxable
year.


5. Claim no exemptions under section 43-1023 for the taxable year.


6. Elect to claim the optional standard deduction under section 43-1041.


7. Are not required to add any income under section 43-1021 and do not elect to
claim any subtractions under section 43-1022 or file for any credits under chapter 10,
article 5 of this title except the credits provided by sections 43-1072.01 and 43-1073.


8. Do not elect to contribute a portion of any tax refund as provided by any
provision of chapter 6, article 1 of this title. Notwithstanding any provision of chapter
6, article 1 of this title, a simplified return form under this subsection shall not
include any space for the taxpayer to so contribute a portion of a refund.


D. The department shall prepare blank forms for the returns and shall distribute
them throughout the state and furnish them upon application. Failure to receive or secure
the form does not relieve any taxpayer from making any return required.