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 .