The Nebraska Department of Revenue says it will allow farmers and ranchers to file taxes later than usual without any penalty.

The department said on Monday that it's recognizing the IRS' recent decision to extend the filing date to April 15. Farmers and ranchers normally file their taxes by March 1 to avoid penalties.

The IRS says delays in Congress caused the agency to need more time to finalize federal tax forms farmers and ranchers use.

Farmers and ranchers filing the state individual income tax return and individual underpayment of estimated tax forms are eligible for the extension, but must check the farmer/rancher box on the tax return form.