Moved from Nebraska to Texas Mid-Year: Which State Tax Returns Do You File?
Answer
Nebraska once, and then nothing. Because Texas does not tax personal income, this move takes you out of the state income tax system entirely. File the Nebraska part-year return for the pre-move income and make sure Nebraska withholding actually stopped when you left.
Last verified
Moving to a state with no income tax ends your state filing obligation on the day your residency changes — but not a day earlier. Nebraska taxes everything you received while you still lived there.
What you file
- 1Part-year return · NebraskaForm 1040N with Schedule III
File a Nebraska part-year return covering the months you lived in Nebraska. Texas has no wage income tax, so the move ends your state filing obligation.
The two states, side by side
| Nebraska | Texas | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | Yes — general rule | No |
| Nonresident return | Form 1040N with Schedule III | Not applicable |
| Part-year return | Form 1040N with Schedule III | Not applicable |
| Credit for other-state tax | Form 1040N Schedule II | No income tax |
| Nonresident safe harbour | None published | Not applicable |
| Local income tax | No | No |
| Revenue department | Nebraska Department of Revenue | Texas Comptroller of Public Accounts |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Texas and working in Nebraska gives:One part-year return — the state you moved to.
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: Nebraska → TexasHome state only
- Remote worker: Nebraska → TexasHome state only
- 1099 contractor: Nebraska → TexasHome state only — estimated payments
Other Nebraska pairs
Questions people actually ask
I moved from Nebraska to Texas mid-year. Do I have to file in both states?
Nebraska once, and then nothing. Because Texas does not tax personal income, this move takes you out of the state income tax system entirely. File the Nebraska part-year return for the pre-move income and make sure Nebraska withholding actually stopped when you left.
How do I split my income between Nebraska and Texas?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Nebraska resident belongs on the Nebraska return and income received afterwards on the Texas return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Nebraska and Texas rules on this page were last checked against Nebraska Department of Revenue and Texas Comptroller of Public Accounts 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.
- Nebraska Department of Revenue — individual income taxaccessed 2026-08-07
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07