Nebraska follows the federal rules for deployed service members. Pay you earn while serving in a designated combat zone, a contingency operation or a qualified hazardous duty area is exempt, and the federal filing extension for that service carries over to your Nebraska return.
There is nothing to apply for. Leave your combat zone pay out of the income you report on your Nebraska return, and file within the extended deadline the IRS allows for your deployment.
Your orders and Leave and Earnings Statements showing your service dates in the combat zone, contingency operation or hazardous duty area.
