It depends -
Since the NE filing instructions state that you do not need to include income taxed in another state on your part-year resident state income tax return, then just file a part-year NE resident return but include $0 NE sourced income. (This way you can get back any withholdings.)
You
must mail in this NE nonresident state income tax return and include your state
W-2 information. You will want to include an explanatory statement with your NE
return stating your situation (that your only income while a part-year resident of NE was IA-sourced income taxed in IA.)
