Tracks the statutory-residency day test only. Nebraska also treats anyone domiciled in Nebraska as a resident. A person who maintains a permanent place of abode in Nebraska and spends more than six months of the taxable year there is also a resident. This template uses 183 days as the app threshold; confirm your status with a tax professional.
https://nebraskalegislature.gov/laws/statutes.php?statute=77-2714.01