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Wyomingworking inNebraska
COE Risk — may owe tax even if fully remote

Nebraska

Work State Tax Rate
Up to 5.2% (2025), 4.55% (2026)
Withholding Starts
After 7 days or $5,000 in income
Law Last Updated
Jan 1, 2025 (COE); Jan 1, 2026 (rate)

Employee Obligations (Which Returns YOU Must File)

Since Wyoming has no income tax, you won't face double taxation. However, if you physically work in Nebraska, you may owe Nebraska income tax (Up to 5.2% (2025), 4.55% (2026)) and need to file a nonresident Nebraska return.

Employer Obligations (What Your Employer Must Withhold & Remit)

Nebraska's Convenience of Employer rule may require withholding Nebraska tax even if the Wyoming 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 Wyoming and never travel to Nebraska, you are not affected.

Row last reviewed: May 9, 2026

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.