Legal Question in Tax Law in Texas

Re: residentcy

The answer is not as simple as "how long". Also, what type of tax are you referencing? State income tax? Sales Tax? Corporate Income Tax? Inheritance Tax?

I am assuming your question is Nebraska Income tax. The general answer is that if the income is Nebraska source (i.e. from an employer in Nebraska or a source of income in Nebraska as a consultant) you are most likely subject to the state's taxes.

This may not be helpful, but in any event you should seek legal counsel or at a minimum talk to your employer or your organization if you are a consultant or employee to discuss the need for filing taxes. Also, you might find it helpful to speak to the Nebraska Department of Revenue and explain your situation anonymously to get a feel for the need to report and file taxes in Nebraska.