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Nebraska
Employee Obligations (Which Returns YOU Must File)
Nebraska has a Convenience of Employer rule that affects Idaho residents. If your employer is in Nebraska and you work remotely from Idaho, Nebraska may still tax your paycheck. File a nonresident Nebraska return plus your Idaho return and claim the Form 39R credit. Consider consulting a CPA.
Employer Obligations (What Your Employer Must Withhold & Remit)
Nebraska's Convenience of Employer rule may require withholding Nebraska tax even if the Idaho employee works 100% remotely. Register for withholding and unemployment. The COE rule is limited by the 7-day threshold — if the Minnesota employee never travels to Nebraska, no withholding is required. Unemployment is 1.25% on the first $9,000 of wages.
Remote Work Tax Risk — Convenience of Employer (COE) Rule
Nebraska has a full COE rule, but it was modified in 2025 — it only applies if you are physically present in Nebraska for more than 7 days in a year. If you work 100% remotely from Idaho and never travel to Nebraska, you are not affected.
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This is general information, not tax or legal advice. Laws change frequently. Always consult a licensed CPA or tax attorney for your specific situation. All information researched as of March 21, 2026.