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Category: Nebraska

Nebraska Military Filing Information

Domicile
The place an individual considers his or her permanent home. A domicile, once established, continues until a new, fixed and permanent home is established. There is no change in domicile when moving to a new location if the individual’s intention is to remain for a limited time, even if it is several years.

Resident
An individual who is domiciled in Nebraska or who maintained a permanent place of abode and resided in Nebraska for six months or more during 2013.

Nonresident
An individual who is domiciled for the entire year in a state other than Nebraska, and did not reside in Nebraska for more than six months during 2013.

Partial-Year Resident
An individual who either begins or ends his or her domicile in Nebraska during the tax year or who resides in Nebraska for more than six months during the year.

Active Duty Military Servicemembers
Your active duty military pay is taxed only by the state where you are a legal resident. Your place of legal residence at the time of entry into the service is presumed to be your state of legal residence. Your state of legal residence stays the same until it is established in another state. Moving to a new location for a limited period of time, including a permanent change of station, does not change your legal residence. Nebraska income tax is imposed on the total federal AGI of a Nebraska resident who is a member of the armed forces, regardless of where the income is received.

Check the box “Active Military” on Form 1040N if you or your spouse are active military servicemembers at any time during the tax year (including National Guard or Reserve personnel called to active duty). Taxpayers receiving combat pay have the same extended due date for filing a Nebraska return as for the federal return.

Military pay received by a nonresident servicemember stationed in Nebraska is not subject to Nebraska income tax. Other income derived from Nebraska sources by a servicemember, such as income earned from a separate job not connected with the servicemember’s military service, is subject to Nebraska income tax. See special instructions for line 59, Nebraska Schedule I.

The Federal Military Spouses Residency Act provides that Nebraska cannot tax the income of a nonresident servicemember’s spouse when the spouse has the same state of residence as the servicemember and is in Nebraska only in support of the servicemember. Also, a Nebraska resident servicemember’s spouse who works and resides in another state will now be required to file a Nebraska income tax return. More information is available in the instructions for lines 59 and 66, Nebraska Schedule I, or at the Department’s website.

For Nebraska Income Tax For Military Servicemembers (Their Spouses) and Civilians Working with U.S. Forces in Combat Zones information click here