Any citizen residing outside the 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 re-establishes another domicile within the U.S.
Neb. Admin. R. & Regs. 22-001.03A.
Foreign Earned Income Exclusion = Yes
Foreign Tax Credits = No
Due Date = April 15
Accepts Federal Extensions = Yes, when tax is not due to be paid