NE only allows full-year residents to claim credit for taxes paid to other states because they are entitled to taxes on all income earned by a full-year resident. I assumed most states allow credit for part-year residents but I think NE is a little different. They eliminated this credit for part-year residents by simplifying it to only paying taxes on NE source income as written above. I will have to contact NE Dept of Revenue to straighten this out.
