Moved from Kansas to Nebraska Mid-Year: Which State Tax Returns Do You File?
Answer
Two returns, split at the move date. Kansas 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
A mid-year move splits the tax year in two, and each state taxes its own half. That is a residency question, so the machinery that governs commuters — reciprocity agreements, convenience rules, nonresident withholding — is beside the point here.
What you file
- 1Part-year return · KansasForm K-40 with Schedule S Part B
File a Kansas part-year return covering the months you lived in Kansas. A part-year resident of Kansas reports the income received while a Kansas resident, plus any Kansas-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
| Kansas | Nebraska | |
|---|---|---|
| Taxes wages | Yes — graduated | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Form K-40 with Schedule S Part B | Form 1040N with Schedule III |
| Part-year return | Form K-40 with Schedule S Part B | Form 1040N with Schedule III |
| Credit for other-state tax | Form K-40 (credit for taxes paid to other states) | Form 1040N Schedule II |
| Nonresident safe harbour | None published | None published |
| Local income tax | No | No |
| Revenue department | Kansas 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 Kansas 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: Kansas → NebraskaBoth states — credit offsets the double tax
- Remote worker: Kansas → NebraskaConvenience-of-the-employer rule — both states tax you
- 1099 contractor: Kansas → NebraskaHome state, plus the client state if you work there
Other Kansas pairs
Questions people actually ask
I moved from Kansas to Nebraska mid-year. Do I have to file in both states?
Two returns, split at the move date. Kansas 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 Kansas and Nebraska?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Kansas resident belongs on the Kansas 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 Kansas and Nebraska rules on this page were last checked against Kansas 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.
- Kansas Department of Revenue — individual income taxaccessed 2026-08-07
- Nebraska Department of Revenue — individual income taxaccessed 2026-08-07