I truly believe I do not owe NE any taxes because as a part-year resident, I should only owe tax on NE-sourced income and there was $0 earned from NE sources.
[NE Schedule III Part-Year Residents: Enter the income derived from Nebraska sources, or attach a schedule with the sources and amounts of income and deductions, characterized as they were on the federal return. Nebraska income for a partial-year resident includes all items of Nebraska income for a nonresident plus all of the income earned while a Nebraska resident that is not taxed by another state.]
According to this instruction:
Nebraska income for a partial-year resident includes all items of Nebraska income (ZERO INCOME) for a nonresident plus all of the income earned while a Nebraska resident that is not taxed by another state (NOT APPLICABLE - INCOME WAS TAXED BY IOWA)
