Live in Wyoming, work in Nebraska
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
Official tax guidance for both states
Check withholding, filing requirements and current forms with each state's tax agency.
- Wyoming: Wyoming Department of Revenue (opens in new tab)
- Nebraska: Department of Revenue (opens in new tab)
Agency directory checked 2026-10-01 against the IRS state-government directory. This verifies the agency links, not an individual tax result. Use forms for the year you are filing.
Before you use this estimate
This model assumes a full-year resident of Wyoming, ordinary employee wages and all workdays physically in Nebraska. Check exemption eligibility before treating a work-state amount of $0 as your own result. Withholding is a prepayment, not final tax liability. Other income, a move during the year, remote work and separate local taxes or credits can change the result.
State income tax: $3,670 a year
Modeled annual state income tax for living in Wyoming and working in Nebraska: about $3,670 on $100,000 of wages, $3,670 more than if you worked in Wyoming.
Your home state has no income tax, so there is no credit to offset the work state's tax. You pay the work state as a nonresident.
Tax guide and official sources: live in Wyoming, work in Nebraska
Official agency starting points: Wyoming tax agency (opens in new tab) · Nebraska tax agency (opens in new tab). These directory links identify the selected states' agencies, not your filing obligations. Check their individual-tax guidance and forms for the year you are filing.
This is the usual filing pattern, not a determination that you must file. Filing thresholds, age or dependent status, other income and withholding refunds can change which returns you need.
How this $100,000 estimate adds up
These steps follow the selected home, work state, salary and filing status. They reconcile the model's annual liability, not the amounts withheld from your paycheck.
| Step | Nebraska work state | Wyoming home state |
|---|---|---|
| Tax before the modeled other-state credit | $3,670 | $0 |
| Modeled other-state credit subtracted | $0 | $0 |
| Tax after that credit | $3,670 | $0 |
Total: $3,670 + $0 = $3,670 a year. Amounts are rounded for display. Work-state wage exemptions, when applicable, are already reflected in the first row; they are not an other-state credit.
No other-state credit is subtracted in this selected scenario. Included county components stay in these amounts; excluded local taxes and credits stay excluded. Federal income tax, payroll programs and refund eligibility are outside this reconciliation.
State tax at different salaries
| Wages | To NE | To WY | Modeled total | If you worked in WY |
|---|---|---|---|---|
| $50,000 | $1,395 | $0 | $1,395 | $0 |
| $75,000 | $2,533 | $0 | $2,533 | $0 |
| $100,000 | $3,670 | $0 | $3,670 | $0 |
| $150,000 | $5,945 | $0 | $5,945 | $0 |
| $250,000 | $10,495 | $0 | $10,495 | $0 |
Single filer, all wages earned in Nebraska, 2026 state tax rules, standard deductions. Local income taxes not included.
What to do
- File a Nebraska nonresident return. There's no Wyoming return for wages because Wyoming has no income tax.
- 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 Wyoming?
Yes. Nebraska taxes wages earned there by nonresidents. On $100,000 that's about $3,670.
Do I have to file taxes in both Wyoming and Nebraska?
Usually you file only one state return (a nonresident return in Nebraska), though some states still require a nonresident return to get a refund of any wrongly withheld tax.
Will I be taxed twice?
No. Wyoming has no income tax, so there is no resident state income tax on these wages; you pay Nebraska's nonresident tax, about $3,670 on $100,000. Local taxes need a separate check.
Related
- Live in Nebraska, work in Wyoming
- Moving from Wyoming to Nebraska
- Moving from Nebraska to Wyoming
- Live in Wyoming, work in Colorado
- Live in Wyoming, work in Idaho
- Live in Wyoming, work in Montana
- Live in Wyoming, work in South Dakota
- Live in Wyoming, work in Utah
Rules reviewed 2026-09-24 from state revenue departments and the Tax Foundation. Estimates only; confirm with each state's revenue department.