What counts as a day in Nebraska for the 183-day rule?

Nebraska treats any part of a day spent in the state as a full day. You do not need to sleep at the permanent place of abode, or even occupy it, for the day to count toward the 183-day total.

Do you need a home in Nebraska to be a statutory resident?

Yes. The statutory residence test requires both a permanent place of abode in Nebraska and presence in the state for 183 days or more. Days alone, without a qualifying place of abode, do not make you a statutory resident, though separate domicile rules can.

Nebraska's 183-Day Statutory Residency Rule

Q: How many days can you spend in Nebraska without becoming a statutory resident?

Up to 182 days in the calendar year. Being present in Nebraska for 183 days or more, while maintaining a permanent place of abode there, makes you a statutory resident even if you are domiciled in another state. Nebraska catches you at 183 days, not 184.

A home in Nebraska plus 183 days or more there in a calendar year makes you a statutory resident, even if you live elsewhere. Here is exactly how the count works.

Last verified: July 2026

In short: Nebraska treats you as a statutory resident if you both maintain a permanent place of abode in the state and are present in Nebraska for 183 days or more during the calendar year. This applies even if your permanent home is in another state or country. Any part of a day in Nebraska counts as a full day, and Nebraska catches you at 183 days, not 184.

Threshold: 183 days or more
Also required: Permanent place of abode
Counting window: Calendar year
A day counts if: Any part of a day in NE
Applies even if: Domiciled elsewhere
Legal basis: Neb. Rev. Stat. §77-2714.01

The rule

Nebraska has two separate ways to be a resident: by domicile (Nebraska is your true, permanent home) or by statutory residence. The 183-day rule is the statutory-residence test, and it has two conditions that must both be met:

A permanent place of abode. You maintain a dwelling suitable for year-round living in Nebraska, such as a house, apartment, or room. It does not have to be owned, and you do not have to occupy it full time.
183 days or more. You are present in Nebraska on at least 183 days during the calendar year. Unlike New York's "more than 183" line, Nebraska treats you as a resident once you reach 183 days.

Meet both and you are a statutory resident, taxed by Nebraska on your income, even if you are domiciled in another state or country.

How to count it

Confirm you maintained a permanent place of abode in Nebraska during the year.
Count every day on which you were present in Nebraska for any part of the day.
Add the days across the whole calendar year. Days do not need to be consecutive, and time in the state counts even when you are not at your Nebraska abode.
If the total reaches 183 or more and the place-of-abode condition is met, you are a statutory resident for that year.

Example. You are domiciled in Texas but keep an apartment in Omaha all year for work. Across the year you are physically in Nebraska on 185 days, many of them just for part of the day.

Because any part of a day counts, all 185 days count. With a permanent place of abode plus 183 or more days, you are a Nebraska statutory resident, taxed on your income, despite being a Texas domiciliary.

Beyond the day count

The 183-day test is only the statutory route. Nebraska can also tax you as a resident by domicile, which turns on where your true home and life are rather than a day count. A domiciliary who leaves only for temporary or transitory purposes stays a Nebraska resident regardless of days. If you are a resident for part of the year only, Nebraska treats you as a partial-year resident rather than a full-year one.

Official source: Neb. Rev. Stat. §77-2714.01, explained in the Nebraska Department of Revenue guide Determining Residency Status for Nebraska Individual Income Tax.

AtlasDays tracks Nebraska's 183-day rule automatically

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FAQ

How many days can you spend in Nebraska without becoming a statutory resident?

Up to 182 days in the calendar year. At 183 or more days, combined with a permanent place of abode, you become a statutory resident. Nebraska catches you at 183 days, not 184.

What counts as a day in Nebraska?

Any part of a day spent in Nebraska counts as a full day. Time in the state counts even when you are not occupying your Nebraska place of abode.

Do you need a home in Nebraska to be caught by the rule?

For the statutory test, yes. Without a permanent place of abode there is no statutory residence on days alone, though separate domicile rules can still make you a resident.