Nebraska § 48-629.01 - Claims; advisement to claimant; amounts deducted; how treated.
Full text of Nebraska Revised Statutes of Nebraska § 48-629.01 — Claims; advisement to claimant; amounts deducted; how treated., with citation guidance and answers to common questions.
§ 48-629.01. Claims; advisement to claimant; amounts deducted; how treated.
(1) An individual filing a new claim for unemployment compensation shall, at the time of the filing of such claim, be advised that:
(a) Unemployment compensation is subject to federal and state income tax;
(b) Requirements exist pertaining to estimated tax payments;
(c) The individual may elect to have federal income tax withheld from the individual's payment of unemployment compensation at the amount specified in the Internal Revenue Code;
(d) The individual may elect to have state income tax withheld from the individual's payment of unemployment compensation at the rate of five percent; and
(e) The individual shall be permitted to change a previously elected withholding status.
(2) Amounts deducted and withheld from unemployment compensation for federal income tax purposes shall remain in the Unemployment Compensation Fund until transferred to the federal Internal Revenue Service as a payment of income tax. Amounts deducted and withheld from unemployment compensation for state income tax purposes shall remain in the Unemployment Compensation Fund until transferred to the Department of Revenue as a payment of income tax.
(3) The commissioner shall follow all procedures specified by the United States Department of Labor and the federal Internal Revenue Service pertaining to the deducting and withholding of income tax.
(4) Amounts shall be deducted and withheld under this section only after amounts are deducted and withheld for any overpayments of unemployment compensation, child support obligations, or any other amounts required to be withheld under the Employment Security Law.
Source: official Nebraska text · Last verified 2026-08-27
Frequently Asked Questions About Nebraska § 48-629.01
What does Revised Statutes of Nebraska § 48-629.01 cover?
Section 48-629.01 ("Claims; advisement to claimant; amounts deducted; how treated.") is part of the Revised Statutes of Nebraska, the codified statutory law of Nebraska. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Nebraska § 48-629.01?
A common citation format is "Revised Statutes of Nebraska § 48-629.01" (Nebraska). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Nebraska law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Nebraska official source linked on this page or consult a licensed Nebraska attorney.
How does Nebraska § 48-629.01 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Nebraska can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Nebraska.