Nebraska Schedule IV is the schedule the Nebraska Department of Revenue (DOR) uses to collect imports and exports of electronic nicotine delivery systems (ENDS) that contain more than three milliliters of consumable material. It is attached to Form 56, so it is the document to look for when you search for "schedule iv" in connection with Nebraska Form 56. On this page you can fill out the form online on FillingPDF and download or print the completed PDF; the original PDF is published by the Nebraska Department of Revenue.
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What is Schedule IV (Form 56)?
Nebraska Schedule IV, Consumable Material Greater Than 3mL Imported or Manufactured and Exported, is the attachment to Form 56 on which filers report to the Nebraska Department of Revenue (DOR) imports and exports of electronic nicotine delivery systems (ENDS) containing greater than three milliliters of consumable material.
The schedule has two reporting blocks. The first lists consumable material imported or manufactured in Nebraska, with a total on line 1 that is also entered on line 16 of Form 56. The second lists consumable material imported or manufactured in Nebraska and exported to other states, with a total on line 2 that is also entered on line 17 of Form 56. Each entry shows the invoice date and number, the vendor or customer, the brand family, the net invoice price, the number of ENDS (Column A), the volume of each in milliliters (Column B) and the total volume (Column C).
Schedule IV is not the schedule for smaller devices. Form 56, Schedule III is used to report imports and exports of ENDS containing three milliliters or less of consumable material.
The instructions define consumable material as any liquid solution or material containing nicotine or nicotine analogue that is depleted as an ENDS is being used. The printed revision is 5-270-2023 Rev. 7-2025, which supersedes 5-270-2023 Rev. 10-2023.
Who needs to file Schedule IV (Form 56)?
The schedule is completed by the persons the DOR instructions name as reporting imports, sales or exports of ENDS with more than three milliliters of consumable material, as part of their Form 56 filing:
- Nebraska wholesalers and importers report the consumable material imported into Nebraska during the month of the Form 56, with the name and address of the vendor it was purchased from.
- Non-Nebraska wholesalers who become licensed for Tobacco Products Tax report the name and address of the Nebraska customer to whom the consumable material was sold.
- Persons who manufacture consumable material in Nebraska and sell it to individuals and retailers in Nebraska include those sales on Schedule IV for the same tax period as the Form 56.
- Anyone who exported consumable material to other states during the same tax period lists each customer in the export block.
Do not use Schedule IV for ENDS containing three milliliters or less of consumable material; those are reported on Form 56, Schedule III. The form does not describe signature or representative rules of its own, because it is attached to Form 56.
When to file Schedule IV (Form 56)
Schedule IV is completed for the same tax period as the Form 56 it is attached to, and it is submitted with that form. The schedule has no separate due date printed on it.
Imports are reported for the month for which Form 56 is being filed: enter the consumable material imported into Nebraska during that month. Exports are reported for the same tax period as the Form 56. Sales by Nebraska manufacturers to individuals and retailers in Nebraska go on the schedule for the same tax period as well.
Returned material has its own timing rule. Credit for tax paid on consumable material returned to the manufacturer as unsaleable is claimed on line 24 of Form 56 only after the DOR has issued a credit memorandum; do not claim the credit before then. For the due date of Form 56 itself, check the Nebraska Department of Revenue.
Documents you need
- DOR credit memorandum: attach it to Form 56 when you claim credit on line 24 for consumable material returned to the manufacturer as unsaleable. Do not attach the manufacturer's affidavit or claim credit before the memorandum is issued.
- An additional schedule with the same information: attach it only if you need more space to list all imports and exports of consumable material.
How to fill out Schedule IV (Form 56)
Enter name, ID number and tax period
At the top, enter the name as it appears on Form 56, your Nebraska ID Number and the Tax Period. The tax period must match the Form 56 this schedule is attached to.
Start the imported or manufactured block
In the first block, report consumable material imported or manufactured in Nebraska during the month of the Form 56. Nebraska wholesalers and importers report the vendor purchased from; non-Nebraska wholesalers report the Nebraska customer sold to; Nebraska manufacturers report sales in Nebraska.
Enter invoice date, number and name
For each invoice, enter the invoice date and number, then the name, city and state of the vendor or customer that applies to you.
Enter brand family and net invoice price
Enter the brand family for the product reported. Net invoice price is the invoiced amount less all trade and cash discounts, including the cost of the ENDS device and consumable material.
Complete Columns A, B and C
Column A: the total number of ENDS imported, manufactured or sold. Column B: the exact volume in milliliters listed by the manufacturer, such as 4, 5.5 or 6. Column C: Column A multiplied by Column B.
Total the imports on line 1
Enter the total net invoice amount of consumable material imported or manufactured in Nebraska on line 1, and enter the same total on line 16 of Form 56.
List exports to other states
In the second block, list each customer to whom you exported consumable material during the same tax period, with the invoice date and number, the Sold To name, city and state, brand family, net invoice price and Columns A to C. Leave out material on which no tax was previously paid.
Total the exports on line 2
Enter the total net invoice price of consumable material exported to other states on line 2, and enter the same total on line 17 of Form 56.
Report returned material as negatives
Nebraska wholesalers and importers report returns from customers outside Nebraska on line 2 as a negative number. Non-Nebraska wholesalers report returns from customers in Nebraska on line 1 as a negative number.
Add pages if you need more space
If the printed rows are not enough, attach a schedule with the same information so every import and export is listed.
Review and download the completed PDF
Check the totals on lines 1 and 2 against Form 56, then download or print the completed PDF from FillingPDF and attach it to Form 56 as described under How to submit. Keep a copy for your records.
How to submit Schedule IV (Form 56)
Schedule IV is submitted with Form 56, by mail or on electronic media.
- By mail: attach the completed schedule to Form 56 and mail it to Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818.
- Electronic media: a schedule that has the same format and information may be submitted on electronic media, such as a CD, USB drive or flash drive, to report your imports and exports. Attach the completed schedule to Form 56 and return it to the DOR.
If you need more room to list all imports and exports, attach a schedule with the same information. Retain a copy for your records. If you claim credit for returned consumable material, attach the DOR-issued credit memorandum to Form 56 as described in the instructions. The form names no fee and no other channel. FillingPDF lets you fill out and download the PDF; submission follows the channels above.
Common mistakes to avoid
- Using Schedule IV for ENDS containing three milliliters or less of consumable material; the instructions send those to Form 56, Schedule III.
- Listing exported consumable material on which no tax was previously paid; the export block covers only material on which tax was previously paid.
- Claiming credit for returned consumable material before the DOR has issued the credit memorandum, or attaching the manufacturer's affidavit early; incorrect amounts are disallowed and may bring penalty and interest.
- Entering a rounded or estimated volume in Column B instead of the exact volume the manufacturer lists, such as 4, 5.5 or 6 milliliters.
- Reporting returns from customers as positive amounts; they go on line 2 (customer outside Nebraska) or line 1 (non-Nebraska wholesaler, customer in Nebraska) as a negative number.
- Entering the invoice price before trade and cash discounts; net invoice price is the invoiced amount less those discounts and includes the ENDS device and the consumable material.
- Not carrying the line 1 total to line 16 of Form 56 and the line 2 total to line 17 of Form 56.
- Claiming both consumable material returned to manufacturer and consumable material returned from customers for the same item, which non-Nebraska wholesalers cannot do.
Frequently asked questions
What is Nebraska Schedule IV used for?
Nebraska Schedule IV is the attachment to Form 56 for reporting imports and exports of ENDS that contain greater than three milliliters of consumable material. Its totals feed line 16 and line 17 of Form 56.
What is the difference between Schedule III and Schedule IV on Form 56?
Schedule IV covers ENDS containing greater than three milliliters of consumable material. Form 56, Schedule III is used to report imports and exports of ENDS containing three milliliters or less. Choose the schedule by the volume of consumable material.
Who has to file Schedule IV?
Nebraska wholesalers and importers, non-Nebraska wholesalers licensed for Tobacco Products Tax, and Nebraska manufacturers selling in Nebraska report on it, as do filers who exported consumable material to other states. It is submitted with Form 56.
Where do I mail Nebraska Schedule IV?
Attach it to Form 56 and mail it to Nebraska Department of Revenue, PO Box 94818, Lincoln, NE 68509-4818. The instructions also allow a schedule in the same format on electronic media such as a CD, USB drive or flash drive.
What do I enter in Column B of Schedule IV?
Enter the exact volume of consumable material per ENDS as listed by the manufacturer, in milliliters, for example 4, 5.5 or 6. Column C is then Column A (number of ENDS) multiplied by Column B.
How do I report returned consumable material?
Returns from customers are reported as negative numbers: on line 2 by Nebraska wholesalers and importers (customer outside Nebraska), and on line 1 by non-Nebraska wholesalers (customer in Nebraska). Credit for material returned to the manufacturer is claimed on line 24 of Form 56 with a DOR credit memorandum.
Can I fill out the schedule iv form online?
Yes. You can fill out Nebraska Schedule IV online on FillingPDF and download or print the PDF. FillingPDF is an independent service and does not file it for you; you submit it with Form 56 through the Department of Revenue's channels.
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