Nebraska residents are subject to tax on their entire federal adjusted gross income including income earned for services performed outside of the state. A credit can be received by those individuals who pay taxes to another state upon completion of the Nebraska schedule II form attached with form 1040N along with copies of their other state income tax forms.


Any individual whose domicile (permanent home) is in Nebraska, or who spends more than six months (183 days) in the state during the year while maintaining a permanent place of residence within the state is considered a Nebraska resident.


A Nebraska resident who changes domicile or nonresident who establishes domicile in the state during the year is considered to be a part-year resident of Nebraska. Part-year residents must file both form 1040N and Nebraska schedule III


Individuals that do not meet the requirements of resident or part-year resident are considered nonresidents. Nonresidents are subject for filing form 1040N if they have income sourced from Nebraska.

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