Moved from Texas to Nebraska Mid-Year: Which State Tax Returns Do You File?
Answer
Only the state you moved to wants a return. Living in Texas produced no state filing obligation at all, and Nebraska taxes you from the date your residency began. Expect Nebraska withholding to start with your first post-move paycheck.
Last verified
This move takes you into the state income tax system rather than out of it. Texas asked nothing of you; Nebraska does, from the date your residency there begins.
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 there is nothing to file for the earlier part of the year.
The two states, side by side
| Texas | Nebraska | |
|---|---|---|
| Taxes wages | No | Yes — graduated |
| Reciprocity partners | None | None |
| Convenience rule | No | Yes — general rule |
| Nonresident return | Not applicable | Form 1040N with Schedule III |
| Part-year return | Not applicable | Form 1040N with Schedule III |
| Credit for other-state tax | No income tax | Form 1040N Schedule II |
| Nonresident safe harbour | Not applicable | None published |
| Local income tax | No | No |
| Revenue department | Texas Comptroller of Public Accounts | Nebraska Department of Revenue |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Nebraska and working in Texas gives:One part-year return — the state you left.
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: Texas → NebraskaWork state only
- Remote worker: Texas → NebraskaConvenience-of-the-employer rule — employer state taxes you
- 1099 contractor: Texas → NebraskaClient state only, if you work there
Other Texas pairs
Questions people actually ask
I moved from Texas to Nebraska mid-year. Do I have to file in both states?
Only the state you moved to wants a return. Living in Texas produced no state filing obligation at all, and Nebraska taxes you from the date your residency began. Expect Nebraska withholding to start with your first post-move paycheck.
How do I split my income between Texas and Nebraska?
By when you received it, measured against the date your domicile actually changed. Income received while you were a Texas resident belongs on the Texas return and income received afterwards on the Nebraska return. Keep evidence of the move date — a lease, a closing statement, a licence issue date.
How current is this?
The Texas and Nebraska rules on this page were last checked against Texas Comptroller of Public Accounts 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.
- Texas Comptroller of Public Accounts — individual income taxaccessed 2026-08-07
- Nebraska Department of Revenue — individual income taxaccessed 2026-08-07