Live in Nebraska, Work in Nevada: Which State Taxes Your Paycheck?
Answer
Only Nebraska taxes you. Nevada levies no personal income tax on wages, so nothing is withheld there and you file no Nevada return. Nebraska taxes its residents on all income wherever earned, which means your Nevada earnings go on a Nebraska resident return in full.
Last verified
The instinct that working in a no-tax state means paying no tax is the single most expensive misunderstanding in this niche. Nevada takes nothing, but Nebraska still taxes residents on income earned anywhere, so the full amount lands on your Nebraska return.
What you file
- 1Resident return · Nebraska
File a Nebraska resident return reporting all of your income.
The two states, side by side
| Nebraska | Nevada | |
|---|---|---|
| Taxes wages | Yes — graduated | No |
| Reciprocity partners | None | None |
| Convenience rule | Yes — general rule | No |
| Nonresident 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 | Nevada Department of Taxation |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in Nevada and working in Nebraska gives:Work state only.
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.
- Remote worker: Nebraska → NevadaHome state only
- 1099 contractor: Nebraska → NevadaHome state only — estimated payments
- Moved mid-year: Nebraska → NevadaOne part-year return — the state you left
Other Nebraska pairs
Questions people actually ask
I live in Nebraska and work in Nevada. Which state takes the tax out of my paycheck?
Only Nebraska taxes you. Nevada levies no personal income tax on wages, so nothing is withheld there and you file no Nevada return. Nebraska taxes its residents on all income wherever earned, which means your Nevada earnings go on a Nebraska resident return in full.
Which state should my employer be withholding for?
Nebraska. Your employer should withhold Nebraska tax rather than Nevada tax on these wages. If a Nevada line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The Nebraska and Nevada rules on this page were last checked against Nebraska Department of Revenue and Nevada Department of Taxation 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
- Nevada Department of Taxation — individual income taxaccessed 2026-08-07