Definition of Resident Individual

001.01 At any given time, every individual is either a resident or a nonresident of Nebraska.

001.01A The term resident individual means every individual who is domiciled in this state, even though absent for temporary or transitory purposes, and every individual who for an aggregate of more than six months both maintains a permanent place of abode within this state and who is present in this state. 001.01B A nonresident is every individual who is not a resident individual. 001.01C Nebraska residence will be determined by Nebraska law.

001.02 For the purpose of filing returns and computing the tax due for the taxable year, the terms resident and nonresident apply to those persons who were residents or nonresidents for the entire taxable year. Any person who is not a resident or a nonresident for the entire year is a partial-year resident. Except when the context clearly requires otherwise, the terms resident, nonresident and partial-year resident will be used in these regulations as defined in this subsection.

001.03 The question of domicile is a question of fact rather than law, frequently depending upon a variety of circumstances. The term domicile shall mean the place where an individual has his or her true, fixed, and permanent home and principal establishment, and to which whenever he or she is absent he or she has the intention of returning. Actual residence is not necessarily domicile.

001.03A Any citizen residing outside the United States (U.S.) whose last domicile within the U.S. was within Nebraska will continue to be a Nebraska resident until the person ceases to be a citizen of the U.S., establishes residence as a permanent resident alien in a foreign country, or reestablishes another domicile within the U.S. 001.03B An unemancipated minor's domicile is usually the same as that of the custodial parent.

001.04 A permanent place of abode means a dwelling place permanently maintained by the taxpayer. A dwelling place includes a house, apartment, room, or other accommodation suitable for human occupation. An individual who for an aggregate of six months both maintains a permanent place of abode in Nebraska and is present within Nebraska, is considered to be a resident of Nebraska regardless of whether or not such place of abode within Nebraska is actually used by such individual during such period. Such a person shall become a resident of this state as of the date the permanent place of abode was established, shall cease to be a resident of this state as of the date the permanent place of abode is abandoned, or shall be considered a resident for the entire year if the person has a permanent place of abode at the beginning and at the end of the year.

001.05 An individual establishes residence in Nebraska on the date he or she arrives in the state for other than temporary or transitory purposes. Residence in Nebraska is terminated on the date an individual leaves the state, abandons any intention of returning to the state, and establishes a residence in another state while present in the other state for other than temporary or transitory purposes.

001.06

001.06A An individual who is a resident of Nebraska does not terminate residency upon entering the services of the United States. A member of the services domiciled in Nebraska at the time he or she entered such service generally retains his or her status as a domiciliary of Nebraska throughout his or her stay in the service, regardless of where he or she may be assigned to duty or how long. 001.06B For purposes of this regulation, an individual shall not be deemed to be a resident of Nebraska, nor will he or she lose his or her status as a resident of the state in which he or she formerly resided, solely because of a transfer into Nebraska under military orders. Such individual may, however, become a resident of Nebraska for purposes of this regulation by the performance of some overt acts which would constitute a termination of his or her residence in such former state and the establishment of a residence in Nebraska. 001.06C The spouse of an individual in Nebraska solely because of a transfer into Nebraska under military orders, if not a member of the services, will become a resident of Nebraska in the same manner as any other nonservice member after moving into the state.

(Section 77-2715(2), R.R.S. 1996. November 11, 1998.)