Live in Kansas, work in Nebraska
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State income tax: $4,780 a year
Living in Kansas and working in Nebraska, you'd pay about $4,780 in state income tax on $100,000 of wages.
No reciprocity: you file a nonresident return in the work state and pay its tax. Your home state gives a credit for that tax, so you pay the home state only if its tax is higher.
State tax at different salaries
| Wages | To NE | To KS | Total | If you worked in KS |
|---|---|---|---|---|
| $50,000 | $1,395 | $595 | $1,990 | $1,990 |
| $75,000 | $2,533 | $852 | $3,385 | $3,385 |
| $100,000 | $3,670 | $1,110 | $4,780 | $4,780 |
| $150,000 | $5,945 | $1,625 | $7,570 | $7,570 |
| $250,000 | $10,495 | $2,655 | $13,150 | $13,150 |
Single filer, all wages earned in Nebraska, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- Ask your employer to withhold Nebraska tax. If Kansas's tax is higher, withhold the difference for Kansas too (or make estimated payments) to avoid an underpayment penalty.
- File the Nebraska nonresident return first, then claim the credit for taxes paid to another state on your Kansas resident return.
- Keep a record of the days you work in each state, especially if you sometimes work from home.
Working from home for a Nebraska employer
Nebraska has a "convenience of the employer" rule. Narrowed from 2025 by LB 1023: wages a nonresident earns working remotely for a NE employer for their own convenience are taxed by NE only if they also work in Nebraska on more than seven days in the year. Remote work the employer requires is not taxed. Employers withhold Nebraska tax only on days worked in Nebraska, so any remaining Nebraska tax is settled on the nonresident return.
Frequently asked questions
Do I pay Nebraska income tax if I live in Kansas?
Yes. Nebraska taxes wages earned there by nonresidents. On $100,000 that's about $3,670.
Do I have to file taxes in both Kansas and Nebraska?
Usually yes: a nonresident return in Nebraska and a resident return in Kansas, where you claim a credit for the tax paid to Nebraska. File the Nebraska return first.
Will I be taxed twice?
Not on the same state-level wages. Kansas credits the tax you pay Nebraska, so your total is about $4,780 on $100,000, compared with $4,780 if you also worked in Kansas. Local city or county taxes may still apply.
Related
- Live in Nebraska, work in Kansas
- Moving from Kansas to Nebraska
- Moving from Nebraska to Kansas
- Live in Kansas, work in Colorado
- Live in Kansas, work in Missouri
- Live in Kansas, work in Oklahoma
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.