I agree that driving in multiple state does not require a tax return from each state. However, does that apply if he lives is one state (Ohio), but his main place of work (Tax Home) is another state (Nebraska)? I haven't looked at the rules, but I would THINK it would all be applied to the state that he 'works out of' (Tax Home, Nebraska). *IF* that is the case, he would need to file both a Ohio and Nebraska return.
