Does my husband have to file a NE return if he has no NE income? Moved from NE to TX but I still have job in NE working remotely

[mkboyer]

husband got new job in TX 11/22 and has no NE income on his 23 W2.  Sold our NE home 6/23 & moved to TX.  I still have NE job & work remotely,  NE income for last 1/2 of 23.  

[PatriciaV]

If you file together (married filing jointly), you will need to file a Nebraska state income tax return to report your income.

But if you're filing separately, your husband would not file a state income tax return because he had no Nebraska income and Texas has no income tax.