A resident of Nebraska is an individual who:
- Has a permanent home or domicile in the state
- Is physically present in the state and maintains a permanent place of abode within the state for an aggregate of more than six months
Are there any exceptions?
If you are present and maintain a permanent place of abode in Nebraska for at least 183 days during the tax year, you are a Nebraska resident. This applies even if you are domiciled in another state. For this purpose, Nebraska considers any part of a day spent in Nebraska as a day spent in the state.
For more information on determining your state residency, click here!
