Staying compliant in Nebraska

When is the Nebraska biennial report due, and what does it ask for?

The Nebraska Secretary of State's reporting page states that "biennial reports are due in the odd numbered years by April 1, delinquent June 16", which means a report every other year, in odd-numbered years only. That sentence covers "Domestic and Foreign Limited Liability Companies and Professional Limited Liability Companies", so a foreign LLC registered here files on the same schedule.¹

What the report asks for

The contents are set by statute (Neb. Rev. Stat. § 21-125(a)). The report asks for the following.⁴

• Company name⁴
• The designated office street and mailing addresses⁴
• The name and addresses of the agent for service of process⁴
• The principal office street and mailing addresses⁴

The designated office and agent entries repeat what the formation filing listed, which is why the report doubles as a check of your record. If the agent or designated office has changed since you formed, file the Statement of Change (designated office, registered agent/office) first so the report and the state's record agree.³

What it costs and how to file it

The Nebraska Secretary of State's reinstatement form for domestic LLCs says "The Biennial Filing fee is $30.00", and the state's reinstatement material also lists "PAPER FILING FEE: $30.00". The state pages checked for this guide don't give a separate online fee for the report. Filing methods for business documents: Online, in person or by mail. The office adds that online filings are processed first, so the online route is the quicker one.^{2, 5, 6}

Which odd year is your first?

The sources behind this page don't say how a newly formed LLC's first report is timed. An LLC formed in an even-numbered year has an odd year coming next; one formed early in an odd year may or may not owe a report that same spring. Ask the Nebraska Secretary of State when you form, and write the answer down. Our explainer on annual and biennial reports covers how these filings work in general.

Does Nebraska charge LLCs a franchise tax?

This guide's official sources don't state whether Nebraska applies an entity-level franchise or privilege tax to LLCs, so the page doesn't give one. The Nebraska Secretary of State fees on this page are filing fees, not taxes.

Taxes run on their own track, separate from the Nebraska Secretary of State's business filings, and the IRS handles federal ones. Which apply to you depends on what you sell, whether you have employees, and how the LLC is taxed. The state's revenue department can say which state accounts you need, and a tax professional can explain how your ownership and any tax election affect your returns. Keep tax deadlines on a separate list from the biennial report, because filing one does nothing for the other.

What happens if a Nebraska LLC misses the biennial report?

If the report isn't in by the delinquency date, the Nebraska Secretary of State warns that "your company will be administratively dissolved or have its authority administratively revoked". A domestic LLC is dissolved; a foreign LLC loses its authority to do business here.¹

Between April 1 and June 16 the report is past due but not yet delinquent. No separate late fee appears on the SOS fee schedule. That makes the later date the hard deadline, and it's easy to forget once the spring due date has passed.¹

Reinstatement

A dissolved LLC can apply to come back. The reinstatement fee is $30 (within 5 years of dissolution); the time limit comes from Neb. Rev. Stat. § 21-152(a). The fee schedule also lists an Application for Late Reinstatement: $500; the sources here don't spell out when that application applies, so ask the Nebraska Secretary of State.³

The state's reinstatement form for domestic LLCs charges the biennial fee alongside the reinstatement fee: "The Biennial Filing fee is $30.00, and the Reinstatement Fee is $30.00 for a total of $60.00 due." If more than one report was missed, ask the Nebraska Secretary of State what it will require before you send payment.²

An LLC that is still trading has reason to move quickly. Banks, landlords and licensing offices may ask for proof of good standing, and contracts signed while dissolved are a question for a lawyer. Out-of-date addresses on file can also leave you unaware of the problem. For the agent side of this, see the Nebraska agent for service of process guide.

How do you keep your agent and designated office current?

You keep an agent and a designated office in Nebraska at all times (Neb. Rev. Stat. § 21-113), and you file a Statement of Change for $25 online, $30 in office whenever either one changes.^{3, 7}

Three moments call for a filing.

1. Your agent quits, moves out of state or stops answering.
2. You move the designated office, which is also where the state sends its copy of an agent's resignation.
3. You switch agent services. File the change first, then cancel the old provider.

When an agent resigns, the agency ends on the earlier of the 31st day after the Secretary of State files the resignation or when a new agent designation takes effect, and the SOS sends a copy to the LLC's designated office. If the agent's address is also your designated office, make sure your provider has your current email so its own notice reaches you. The step-by-step guide to changing agents and the guide to cancelling an agent service cover the order in detail.⁸

What provider compliance plans do in a biennial state

Nebraska's report comes due every other year, so the way a plan bills decides what it costs you here. The provider facts below describe annual report services in general; none of them names Nebraska's biennial report, so ask what a plan files here.

• Priced per report. ZenBusiness lists Annual Report Filing $100 per report, and LegalZoom's one-time filing is $99 + state filing fees, bills once. Northwest automatically enrolls customers of its agent service in its report service, charged at each filing. Billing tied to a filing points to no charge in a year without a report.^{9, 10, 11}
• Priced per year. Harbor Compliance charges $199 per state per year plus filing fees, Swyft Filings sells ComplianceGuard $199/year, and ZenBusiness also offers Worry-Free Compliance $199/year. Ask what the plan files in Nebraska during an even-numbered year, when no report is due.^{9, 12, 13}
• Price basis not stated. InCorp lists its report filing at $89 + state fees without saying whether that is per report or per year.¹⁴
• Bundled into a plan. Tailor Brands includes annual compliance report filing and updates in its Essential and Elite plans, but not in Lite.¹⁵
• Reminders, with filing unpriced. Bizee lists free lifetime compliance alerts, though its order page shows them only in some packages. It also sells report filing, with no standalone price stated.^{16, 17}

None of these plans replace your own check that the agent and office are right. The services with compliance tools page compares them across states, and the Nebraska agent services list shows each provider's agent price and renewal.

What does a Nebraska LLC compliance calendar look like?

The first year centres on publishing and proving your formation notice. After that, the rhythm follows odd-numbered years, with a biennial report due each odd spring.

The first year

1. Certificate filed. The Nebraska Secretary of State files your Certificate of Organization. The Nebraska LLC formation guide covers that step, and the cheapest Nebraska formation options total the fees.
2. Publication. The notice of organization must be published for 3 successive weeks in a legal newspaper near the designated office (Neb. Rev. Stat. § 21-193). The state doesn't publish what the newspaper charges.¹⁸
3. Proof filed. Afterwards, proof of publication is filed with the Secretary of State. The fee schedule lists Affidavit/Proof of Publication at $30 in office / $25 online.¹⁸
4. First report year noted. Ask the Nebraska Secretary of State which odd year your first biennial report falls in, and put both the due date and the delinquency date on your calendar.
5. Tax registrations. Check with the state's revenue department and the IRS, and keep those dates apart.

The second year and after

• In each odd-numbered year, file the biennial report by April 1. Treat June 16, the delinquency date, as a last resort rather than a target.¹
• In even-numbered years, no biennial report is due. Use the quiet year to confirm the agent and designated office on the state's records.
• Each year, decide on your agent service before its renewal date.
• Whenever the agent or office changes, file the Statement of Change ($25 online, $30 in office).³

If your LLC also operates next door, compare staying compliant in Iowa and staying compliant in Kansas, which run their own report schedules. Terms such as administrative dissolution are in the glossary.