Effective Jan 1, 2025, wages earned by nonresidents are taxable in Nebraska if:
- the employee works in another state for their own convenience (that is, the employer doesn't need the employee to work out of state),
- the work can be performed within Nebraska, and
- the employee works within Nebraska for more than seven days
Based on the information provided, you're correct that your income would be taxable to Nebraska due to the convenience of employer rule.
Your income would also be taxable to North Carolina. To avoid paying tax twice on the same income, North Carolina will give you a credit for some or all of the tax paid to Nebraska.
