TomD8
Level 15

State tax filing

@beeg203298 --

 

Be aware that Nebraska is one of very few states that have a "convenience of the employer" rule for non-resident remote workers.  Here is the text of Nebraska's law:

 

"If the nonresident's service is performed without Nebraska for his or her convenience, but the service is directly related to a business, trade, or profession carried on within Nebraska and except for the nonresident's convenience, the service could have been performed within Nebraska, the compensation for such services shall be Nebraska source income."

https://www.law.cornell.edu/regulations/nebraska/316-Neb-Admin-Code-ch-22-SS-003#:~:text=Compensatio...

 

Nebraska can tax non-residents on "Nebraska source" income.

 

A bill has been introduced in the Nebraska legislature which would repeal its "convenience of the employer" rule, but that bill has not yet been passed.

https://legiscan.com/NE/text/LB173/2023

 

**Answers are correct to the best of my ability but do not constitute tax or legal advice.