FAQs for Military Spouses and their Employers
This guidance document is advisory in nature but is binding on the Nebraska Department of Revenue (DOR) until amended. A guidance document does not include internal procedural documents that only affect the internal operations of DOR and does not impose additional requirements or penalties on regulated parties or include confidential information or rules and regulations made in accordance with the Administrative Procedure Act. If you believe that this guidance document imposes additional requirements or penalties on regulated parties, you may request a review of the document.
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General Questions:
Nonresident spouse, expecting a refund:
Nonresident spouse, getting Nebraska withholding stopped:
Nonresident servicemember transferred, spouse stays in Nebraska:
Nonresident spouse, employer is still withholding Nebraska tax:
Nonresident servicemember, assigned to combat zone:
Nonresident spouse, who does not qualify under MSRRA or VBTA:
Nonresident spouse, income does not qualify under MSRRA or VBTA:
Nonresident servicemember who earns non-military income:
Nebraska residents stationed in another state:
Estimated payments to Nebraska:
Resident spouse, penalty and interest:
Nebraska employer's documentation for why Nebraska tax is not being withheld:
Employer has already withheld for the current tax year: