Live in Nebraska, Work in New Hampshire: Which State Taxes Your Paycheck?
Answer
One state, one return: Nebraska. New Hampshire has no wage income tax, so working there changes nothing about what you owe. Your Nebraska resident return reports the New Hampshire income along with everything else, and there is no credit to claim because New Hampshire charged you nothing.
Last verified
Crossing into a state with no income tax does not lower your tax bill, because your home state is not taxing you on where you work — it is taxing you on where you live. Nebraska reaches all of a resident's income, and New Hampshire adds nothing on top.
What you file
- 1Resident return · Nebraska
File a Nebraska resident return reporting all of your income.
The two states, side by side
| Nebraska | New Hampshire | |
|---|---|---|
| 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 | New Hampshire Department of Revenue Administration |
| Last verified |
The other direction
Reversing the commute does not always reverse the answer. Living in New Hampshire 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 → New HampshireHome state only
- 1099 contractor: Nebraska → New HampshireHome state only — estimated payments
- Moved mid-year: Nebraska → New HampshireOne part-year return — the state you left
Other Nebraska pairs
Questions people actually ask
I live in Nebraska and work in New Hampshire. Which state takes the tax out of my paycheck?
One state, one return: Nebraska. New Hampshire has no wage income tax, so working there changes nothing about what you owe. Your Nebraska resident return reports the New Hampshire income along with everything else, and there is no credit to claim because New Hampshire charged you nothing.
Which state should my employer be withholding for?
Nebraska. Your employer should withhold Nebraska tax rather than New Hampshire tax on these wages. If a New Hampshire line is showing on your pay stub, raise it with payroll now rather than at filing time.
How current is this?
The Nebraska and New Hampshire rules on this page were last checked against Nebraska Department of Revenue and New Hampshire Department of Revenue Administration 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
- New Hampshire Department of Revenue Administration — individual income taxaccessed 2026-08-07