Calculating Nebraska Part Year and Nonresidents Tax

Article ID: 58849  

How Do Nebraska Part Year and Nonresidents Calculate Tax?


The calculation of tax for nonresidents and partial-year residents is not a matter of simply determining Nebraska source income and calculating tax based on that income. Nonresidents and partial-year residents must calculate a tentative tax based on all income, and then determine actual tax liability based on the percentage of Nebraska source income to all income.  This tax is calculated using Nebraska Schedule III. 

A person who is domiciled for the entire year in a state(s) other than Nebraska, and did not reside in Nebraska.

Partial-Year Resident. A partial-year resident is an individual who is a resident for part of the year, but less than the entire year. To be a partial-year resident, a taxpayer must change domicile during the year, either moving into or out of Nebraska.

For additional information, refer to the Determining Residency Status for Nebraska Individual Income Tax Filing Information Guide on the Nebraska website at .

Article Details
Views: 1841 Created on: Jun 15, 2013