Neb. Rev. Stat. § 77-27,233

The department shall establish a form for an account holder to annually report information about a first-time home buyer savings account, including, but not limited to, how the money from the account is used, and shall identify any supporting documentation that is required to be maintained. To be eligible for the subtraction in subsection (27) of section 77-2716 , an account holder must annually file with his or her state income tax return the completed form, the 1099 form for the account issued by the financial institution, and any other supporting documentation the department requires.