Domicile considerations for Nebraska taxes
In addition to the day count test, Nebraska also considers your domicile when determining residency for state tax purposes. Domicile is your fixed, permanent home where you intend to return after absences. Factors like voter registration, driver's license, property ownership, and community ties are evaluated. Even if you spend less than 183 days in Nebraska, you may still be subject to NE state income tax if the state is your domicile. This can affect your tax obligations when filing Nebraska taxes online or through the Nebraska taxes online US system.