A W-2 has Iowa and Nebraska withholding.  The problem is it says the Iowa wages and Nebraska wages are both equal to the federal wages- it doesn't allocate part to IA and part to NE.  He lives and works in Iowa.  We don't know why it has NE on it.  Should I enter him as having the full amount as being both NE and IA wages?  It's not seeming to make him owe NE tax either way, but I'm not familiar with NE taxes.