Iowa and Nebraska wages in W2

[KLD]

Employer located in Nebraska but W2 lists state wages in both Iowa and Nebraska. Iowa wages only$112. Do Iowa state taxes have to be filed?

[Hal_Al]

The general rule is: your report all your income on your home state return, even the income earned out of state. You file a non-resident state return for the state you worked in and pay tax to that state. Your home state will give you a credit, or partial credit, for what you paid the non-resident state.

If IA is the non resident state: 

Nonresidents must file an Iowa income tax return (IA 1040) if their net income from Iowa sources is $1,000 or more. 

Reference: https://tax.iowa.gov/im-not-iowa-resident

[SteamTrain]

@KLD 

You didn't really make it clear whether you were an IA or a NE resident.    IF you are an IA resident, you would likely have to file an IA tax return based on total income  (cutoff income requirements are different), not just the within-IA portion.

For example, I imagine quite a few people living in Council Bluffs, IA work primarily in Omaha.

[KLD]

@SteamTrain 
Nebraska resident

[SteamTrain]

Check, so you're good to go so far

......I was just checking out a possible complication to your situation.