Moved from Arizona to Nebraska Mid-Year: Which State Tax Returns Do You File?
Answer
Two returns, split at the move date. Arizona and Nebraska both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
Last verified
Part-year returns are designed so that neither state taxes the whole year. The risk is not double taxation by default; it is misassigning income received near the move date, and losing the proration on deductions and credits.
What you file
- 1Part-year return · ArizonaForm 140PY
File a Arizona part-year return covering the months you lived in Arizona. A part-year resident of Arizona reports the income received while a Arizona resident, plus any Arizona-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
- 2Part-year return · NebraskaForm 1040N with Schedule III
File a Nebraska part-year return covering the months you lived in Nebraska. A part-year resident of Nebraska reports the income received while a Nebraska resident, plus any Nebraska-source income received during the rest of the year, and prorates the deductions and credits to the residency period.
The two states, side by side
| Arizona | Nebraska | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Form 140NR | Form 1040N with Schedule III |
| Part-year return | Form 140PY | Form 1040N with Schedule III |
| Credit for other-state tax | Form 309 | Form 1040N Schedule II |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Arizona Department of Revenue | Nebraska Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Nebraska and working in Arizona gives:Two part-year returns.
Same two states, different situation
The withholding answer turns on how you are paid and where the work happens, not only on which two states are involved.
- W-2 commuter: Arizona → NebraskaBoth states — credit offsets the double tax
- Remote worker: Arizona → NebraskaConvenience-of-the-employer rule — both states tax you
- 1099 contractor: Arizona → NebraskaHome state, plus the client state if you work there
Other Arizona pairs
Questions people actually ask
I moved from Arizona to Nebraska mid-year. Do I have to file in both states?
Two returns, split at the move date. Arizona and Nebraska both tax residents, so each takes the portion of the year you were one. This is a residency question rather than a sourcing question — reciprocity agreements and convenience rules have nothing to do with it.
How do I split my income between Arizona and Nebraska?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Arizona resident belongs on the Arizona return and income received afterwards on the Nebraska return, with each state prorating your deductions, exemptions and credits to its own part of the year. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Arizona and Nebraska rules on this page were last checked against Arizona Department of Revenue and Nebraska Department of Revenue on 2026-08-07. We re-check the full grid every December after state legislative sessions close, and re-check the convenience-of-the-employer states quarterly because that is where the rules move fastest.
Sources
Every fact above comes from the revenue department that publishes the rule. We do not cite secondary summaries, and we do not restate a figure we could not find at source.
- Arizona Department of Revenue — individual income taxaccessed 2026-08-07
- Nebraska Department of Revenue — individual income taxaccessed 2026-08-07