Commuter taxes 2026

Live in Missouri, 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.

By Abu HasnatData reviewed Sep 25, 2026Data: Missouri and Nebraska revenue departments (methodology)

I live inI work inAnnual wages ($)Filing status

State income tax: $3,670 a year

Living in Missouri and working in Nebraska, you'd pay about $3,670 in state income tax on $100,000 of wages, $1 more than if you worked in Missouri.

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.

Tax to Nebraska

$3,670

nonresident

Tax to Missouri

resident, after credit

Total state tax

$3,670

State returns to file

State tax at different salaries

Wages	To NE	To MO	Total	If you worked in MO
$50,000	$1,395	$0	$1,395	$1,368
$75,000	$2,533	$1	$2,534	$2,534
$100,000	$3,670	$0	$3,670	$3,670
$150,000	$5,945	$167	$6,113	$6,113
$250,000	$10,495	$317	$10,813	$10,813

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 Missouri's tax is higher, withhold the difference for Missouri 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 Missouri 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.

Local income taxes

Missouri: Kansas City and St. Louis levy a 1% earnings tax on residents (all wages) and nonresidents (wages earned in the city) - relevant for KS and IL commuters.

Frequently asked questions

Do I pay Nebraska income tax if I live in Missouri?

Yes. Nebraska taxes wages earned there by nonresidents. On $100,000 that's about $3,670.

Do I have to file taxes in both Missouri and Nebraska?

Usually yes: a nonresident return in Nebraska and a resident return in Missouri, 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. Missouri credits the tax you pay Nebraska, so your total is about $3,670 on $100,000, compared with $3,670 if you also worked in Missouri. Local city or county taxes may still apply.

Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.