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MILITARY SERVICE PAY is subject to income tax only by the state where the service member is a legal resident. The place of legal residence at the time of entry into the service is presumed to be the state of legal residence. It remains so until legal residence in another state is established. The Nebraska income tax is imposed on all the federal adjusted gross income of a resident who is a member of the armed forces, regardless of where the income is received. Military pay received by a nonresident service member stationed in Nebraska is not subject to Nebraska income tax. Other income derived from Nebraska sources by a service member, such as income earned from a separate job not connected with the members military service, is subject to Nebraska income tax. A service members spouse living in Nebraska more than six months is a resident. If the nonresident service member and the spouse who has become a resident file a joint Nebraska return, the service member has elected to have the service pay taxed by Nebraska.
Be sure to check the box for active military on Forms 1040N or 1040NS, if you or your spouse are in the active military.
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