What's my Nebraska residency status?

When filing Nebraska income taxes, a taxpayer may be a resident, a nonresident, or a partial-year resident.

  • A resident is an individual who is domiciled in this state, even if absent for a period of time, or who has maintained a permanent place of abode and spent over six months in Nebraska.
  • A nonresident is anyone who is not a resident.
  • An individual who is neither a resident nor a nonresident for the entire year is a partial-year resident.

  • For additional information, refer to the Determining Residency Status for Nebraska Individual Income Tax Filing Information Guide .

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