Thank you once again - no tax liability at all from both IA and NE. All of it will be refunded and yes, we are filing to all three states (IL, IA, NE).
We have an inquiry into the HR department of where she worked (IA facility) on why the NE withholdings, just for our understanding in case of a next time.
At the start of all this, I was tying the Employer's address in Box C (which is an Omaha, NE address) of the W-2 as the income derived from Nebraska sources, which crossed me up on all of this since she physically worked in the IA plant.
I appreciate your feedback!
