My daughter received a 1099 for $2400 from Nebraska for a summer job with $96 being withheld. Does she have to file state taxes with Nebraska?

She is a student in Indiana, but lives in California.

She is paying federal taxes and California State taxes already.

Retirement tax questions

Yes, if she earned the money working in Nebraska she will need to file a Nebraska state return.  She would file that first and then get a credit on the CA return for taxes paid to Nebraska

http://www.revenue.nebraska.gov/info/8-645.pdf

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