Nebraska Biennial Report: LLCs File in Odd Years by April 1, Corporations in Even Years by March 1, and How to Reinstate

If you search for a nebraska llc annual report, you will find conflicting advice. Here is the short answer: Nebraska does not require LLCs to file a yearly report. Every domestic and foreign LLC files a biennial report every two years, in odd-numbered years. Corporations follow a separate cycle in even-numbered years, and the two cycles are easy to mix up. This guide covers the deadlines, fees, late-filing consequences, and reinstatement steps, based on the figures the Nebraska Secretary of State publishes.

This guide is informational only. It is not legal or tax advice. If your situation involves a dissolved entity, several owners, a sale of the business, or unpaid taxes, talk with a Nebraska-licensed attorney or a CPA before you act.

Biennial report deadlines at a glance

Entity type	When it is due	Delinquent after	Fee	Next filing year
LLC (domestic or foreign)	April 1, odd-numbered years (filing window opens January 1)	June 16	$25 online, $30 on paper	2027
Corporation (with occupation tax)	March 1, even-numbered years	April 15	$26 minimum occupation tax, rising with paid-up capital	2028 (the 2026 cycle has already closed)
Nonprofit corporation	April 1, odd-numbered years	June 16	Confirm with the Secretary of State	2027
Limited liability partnership (LLP)	April 1, every year	Confirm with the Secretary of State	Confirm with the Secretary of State	Every year, starting with 2027

Two points in this table cause the most confusion. First, the $26 figure for corporations is the minimum occupation tax, not a filing fee. Second, the 2026 corporate cycle has already passed. If your corporation did not file by March 1, 2026, it became delinquent after April 15, 2026, and you should check its status now.

LLCs: the odd-year biennial report

Every Nebraska LLC files a biennial report in odd-numbered years. The filing window runs from January 1 to April 1, and the Secretary of State treats the company as delinquent after June 16. Treat April 1 as your real deadline and do not plan around the later date.

The fee is $25 when you file electronically and $30 on paper. Nebraska does not offer expedited service for business entity filings. Electronic filing is also the cheaper route, so there is no reason to mail a paper copy unless you have a specific need. You can file through the Corporate and Business Document eDelivery portal at https://www.nebraska.gov/apps-sos-edocs/. Documents are submitted as signed PDFs, or you can mail them to Business Services in Lincoln. The Secretary of State does not publish a standard processing time, and staff review each document before it is filed. File in January or February so you have a cushion if your report is returned for correction.

Foreign LLCs, which are LLCs formed in another state and registered to do business in Nebraska, follow the same odd-year schedule. A biennial report does not replace your tax returns. An LLC taxed as a partnership or disregarded entity reports its income on its members' Nebraska individual returns, and those rates for 2026 range from 2.46% to 4.55%. An LLC taxed as a corporation pays the 4.55% Nebraska corporate income tax for tax years beginning on or after January 1, 2026.

Nebraska has no yearly report for LLCs and no franchise tax. The biennial report fee is the only recurring Secretary of State charge for an LLC.

Corporations: the even-year report and occupation tax

Corporations file a Biennial Report and Occupation Tax in even-numbered years. The report is due March 1 and becomes delinquent after April 15. The next due date is 2028.

The occupation tax rises with paid-up capital stock. The $26 figure is the statutory minimum, which applies when paid-up capital stock does not exceed $10,000 under Neb. Rev. Stat. 21-303. Larger capital bases pay more under that schedule. Foreign corporations pay double that schedule, up to a $30,000 cap. Check your paid-up capital with the Secretary of State or your CPA before you file so the amount you submit is correct.

Nonprofit corporations and LLPs

Nonprofit corporations follow the odd-year schedule that applies to LLCs, with an April 1 due date and a June 16 delinquency date. Confirm the nonprofit fee on the Secretary of State site before you file, because this guide does not list a verified amount.

Limited liability partnerships are different. An LLP files an annual report every year by April 1. The fee and delinquency date are not listed in the verified figures for this guide, so confirm both with the Secretary of State before the first filing.

Corrections and amendments

If you file a biennial report with an error, you can amend or correct it for a $30 fee. Do this as soon as you spot the problem. An incorrect report can create confusion with the Secretary of State and with your registered agent, and it is simpler to fix now than after a delinquency notice.

What happens if you miss the deadline

Nebraska does not charge a $500 penalty for a missed biennial report. The $500 figure applies to reinstatement after an entity has been inactive for five years, which is covered below.

The consequence of missing the deadline is administrative dissolution. The sequence works like this:

1. The report is due April 1 for LLCs and March 1 for corporations.
2. The entity becomes delinquent after June 16 for LLCs and after April 15 for corporations.
3. The Secretary of State gives notice. The entity then has a 60-day cure period under Neb. Rev. Stat. 21-151 to file the missing report.
4. If the report is not filed within that period, the entity is administratively dissolved.

A lapsed registered agent can also lead to administrative dissolution, so a missed report and a missing agent can both put your company at risk. The next section covers the agent requirement.

How to reinstate a dissolved Nebraska entity

Reinstatement costs $30 plus fees. If the entity has been inactive for five years, the reinstatement amount is $500. Because fee amounts and paperwork can change, confirm the current figures with the Secretary of State before you submit anything. Use this order of steps:

1. Check the entity's status. Search the business records at the Secretary of State business search to confirm whether the entity is active, delinquent, or dissolved.
2. Gather every missed report. Make sure you understand which biennial reports are outstanding, since each one needs to be accounted for.
3. Confirm the registered agent. Reinstatement will not hold if the entity has no Nebraska agent and office.
4. Pay the reinstatement amount and submit the required paperwork. Contact Business Services at the Secretary of State through the Corporate and Business Services page to confirm the forms and steps for your entity type.
5. Set a calendar reminder for the next cycle. A reinstated entity that misses its next report can be dissolved again.

Keep your registered agent current

Nebraska uses the term registered agent. Every LLC must designate and continuously maintain a Nebraska office and an agent for service of process under Neb. Rev. Stat. 21-113. The agent must be an individual who resides in Nebraska, or another person or entity authorized to transact business in the state. The agent's office must match the registered office on file. Corporations must also list a registered agent and registered office in their formation documents.

Changing the agent or the office costs $25 online or $30 on paper. If your agent resigns or your office moves, update the filing promptly. Losing the agent can lead to administrative dissolution even if your biennial report is current.

Other registrations to check

Nebraska has no general state business license and no county business license. Registration depends on what your business does:

• Department of Revenue: You need a sales and use tax permit if you make retail sales, rent or lease tangible personal property, or provide taxable services. You also need an income tax withholding registration if you have employees. The state sales tax rate is 5.5%. Start at revenue.nebraska.gov.
• Department of Labor: Unemployment tax and contractor registration are handled here. Confirm your obligations with the agency.
• Occupational licensing: The State Electrical Division licenses electricians. Plumbers are licensed by the city or village nearest the job. The Department of Agriculture permits food and pesticide applicators. DHHS licenses health professions and child care. The Public Service Commission regulates only passenger carriers and household goods movers. The Liquor Control Commission works with the city or county that grants retail liquor licenses.
• Local taxes and zoning: Some cities impose sales taxes or occupation taxes, and cities and counties control zoning. Nebraska has 93 counties and 528 municipalities, so check with your city or village clerk and county office for the rules that apply to your location.

If you operate under a name other than your legal entity name, you can register the trade name with the Secretary of State. Registration is optional. Trade name registrations last 10 years. The filing fee is $100 online or $110 in the office or by mail, and renewal is $110 on paper or $100 electronically. A separate newspaper publication is required, and the proof of publication carries no fee. Use the Application for Registration of Trade Name form.

Where to get help

The Nebraska Business Development Center at the University of Nebraska at Omaha provides free advising to small businesses. You can find it at the Nebraska SBDC page. The U.S. Small Business Administration also lists local resources for Nebraska at sba.gov.

For a complex situation, such as a dissolved entity with outstanding debts, a business with several owners, or a corporation with a large paid-up capital base, consult a Nebraska attorney and a CPA. A professional can confirm the figures in your specific case, and this guide cannot do that for you.

Quick checklist for Nebraska biennial reports

1. LLC owners: mark April 1 of every odd-numbered year on your calendar and file by then.
2. Corporation owners: mark March 1 of every even-numbered year, and confirm that the 2026 report was filed.
3. Pay $25 online for an LLC report, or $30 on paper. Expect no expedited option.
4. Confirm your registered agent and office are current before you file.
5. If a report was missed, check the status, pay the reinstatement amount, and confirm the current figures with the Secretary of State.