Nebraska: more than 6 months (statutory resident)
Up to 181 days (about 6 months) in Nebraska each calendar year
About This Rule
Counts your days in Nebraska each calendar year, the tax year for most people. You are a resident if, for an aggregate of more than six months, you both maintain a permanent place of abode in Nebraska and are present there; the Department of Revenue puts it as at least 183 days in the tax year and counts any part of a day. The rule doesn't convert months to days, and the shortest six months is 181 days, so this warns on day 182, one day before the department's figure. If Nebraska is your domicile, you are a resident; this tracks the day count only and doesn't decide your residency.
Also Requires
- A permanent place of abode in Nebraska
Sources
- revenue.nebraska.gov › chapter-22-individual-income-tax
- revenue.nebraska.gov › f_Individual_Income_Tax_Booklet (PDF)
- revenue.nebraska.gov › 8-645 (PDF)
Reviewed October 1, 2026
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