Nebraska Corporation Publication Notice: Three Weeks in a Newspaper After Filing $100 Articles of Incorporation
Nebraska Corporation Publication Notice: Three Weeks in a Newspaper After Filing $100 Articles of Incorporation
Filing your Nebraska articles of incorporation with the Secretary of State is only the first half of forming a Nebraska corporation. After the articles are filed, state law requires a notice of incorporation to run in a legal newspaper for three successive weeks. You then file proof of that publication with the Secretary of State. Many founders learn about this step only after their articles are approved, and it is easy to overlook because the filing itself feels like the finish line.
This guide covers what the notice must contain, where to publish it, what it costs, and how to handle timing problems. It is a planning resource, not a substitute for professional advice.
What Your Nebraska Articles of Incorporation Must Include
The Articles of Incorporation are the formation document for a Nebraska corporation. Nebraska does not issue a state form for them. You draft the document yourself and submit it through the Secretary of State's eDelivery portal or by mail. The articles must state:
- The corporate name
- The authorized shares, and the par value if the corporation has only one class of stock
- The registered office street address and the initial registered agent
- The name and address of each incorporator
Many founders assume they must also list directors, a business purpose or a profit statement. Under Neb. Rev. Stat. 21-220, those items are optional. Include them if they fit your plans, but you do not have to.
The registered agent is the term Nebraska uses for the person or company that accepts legal papers for the corporation. The agent must be an individual who lives in Nebraska, or another person or entity authorized to do business in the state. The agent's office must be the same as the registered office. If you lose your agent, the corporation can face administrative dissolution, so choose someone reliable and keep the designation current.
The Three-Week Publication Requirement
Under Neb. Rev. Stat. 21-2,229, the notice of incorporation must run for three successive weeks in a legal newspaper of general circulation in the county where the corporation's principal office is located. If the corporation has no principal office in Nebraska, the county is where its registered office is located.
Each notice must show:
- The corporate name
- The authorized shares
- The registered office and the registered agent
- The incorporators
County choice matters. A business with its principal office in most of Omaha would generally publish in Douglas County, while a Lincoln business would generally publish in Lancaster County. Nebraska has 93 counties, so confirm your county before you place an order. Publishing in the wrong county can leave you redoing the notice.
What Publication and Filing Cost
The table below lists the fees confirmed for this step. The newspaper charge is the one cost that varies, so you will need to request quotes.
| Item | Cost | Notes |
|---|---|---|
| Articles of Incorporation | $100 online or $110 in office | The Secretary of State lists no expedited or same-day fee |
| Articles for an insurance company | $300 | Applies only to insurance company articles |
| Notice in a legal newspaper | Varies by newspaper | Request quotes from legal newspapers in your county |
| Proof of publication filed with the Secretary of State | $25 online or $30 in office | File after the third week of publication |
| Corporate biennial report and occupation tax | $26 minimum | Due March 1 of each even-numbered year; delinquent after April 15 |
| Change of registered agent or registered office | $25 online or $30 on paper | Applies only when you make a change |
The $26 biennial figure is the statutory minimum occupation tax, which applies when paid-up capital stock does not exceed $10,000. Corporations with more paid-up capital stock pay more under Neb. Rev. Stat. 21-303. Confirm your exact amount with the Secretary of State before you file.
Step-by-Step Timeline
- Check the name. Search the Secretary of State business database before you draft the articles.
- Set up the registered agent and office. Confirm the street address and the agent's acceptance of the role.
- File the articles. Pay $100 online or $110 in office. Expect no standard processing time, since the Secretary of State does not publish one.
- Order the notice. Once the articles are filed, contact a legal newspaper in your principal office county. Send the exact notice text with the four required items.
- Run the notice for three successive weeks. Confirm the publication dates with the newspaper so you do not miss a week.
- Get proof of publication. Ask the newspaper for documentation you can file with the Secretary of State.
- File proof with the Secretary of State. Pay $25 online or $30 in office.
- Calendar the biennial report. Corporations file every even-numbered year, with the next due March 1 of that year.
This guide does not state a deadline for filing proof of publication after the third week. Confirm that timing with the Secretary of State before you plan your closing steps.
If Publication Runs Late
Late publication is not automatically fatal. Under the cure rule in Neb. Rev. Stat. 21-2,229(c), earlier corporate acts remain valid if the notice is eventually published and proof is filed. That protection is a safety net, not a plan. Late notice can still create confusion with banks, lenders and vendors who check public records, so order the publication promptly after filing.
Choosing a Legal Newspaper
Not every newspaper qualifies. Before you pay for a notice, confirm with the newspaper that it is a legal newspaper of general circulation in the county you need. Then ask:
- The total cost for three weeks of publication, including any affidavit or proof fee
- The submission deadline for each weekly run
- How and when you will receive proof of publication
- Whether the paper will check your notice text against the statute before publishing
Request quotes from at least two or three papers in your county. Prices differ, and the cheapest option is not always the one with the most reliable deadlines.
Tax Registration and Ongoing Obligations
Nebraska has no general state business license and no county business license. Registration follows your activity instead. You may need a sales and use tax permit from the Department of Revenue if you make retail sales or provide taxable services, and an income tax withholding certificate if you have employees. Cities and villages may also impose local sales taxes and occupation taxes, and zoning and some occupational licensing are handled locally, so check local requirements where you operate.
A corporation taxed as a corporation pays Nebraska corporate income tax at a flat 4.55 percent on taxable income for tax years beginning on or after January 1, 2026, down from 5.20 percent in 2025. How that applies to your corporation depends on your income, structure and elections, so confirm the treatment with a CPA.
Official Resources
- Nebraska Secretary of State, Business Services Division
- Corporate and Business Document eDelivery portal
- Nebraska Secretary of State business search
- Nebraska Department of Revenue
- Nebraska Business Development Center (Nebraska SBDC), University of Nebraska at Omaha
- U.S. Small Business Administration, Nebraska district
Disclaimer: This guide is informational only. It is not legal or tax advice, and it does not create an attorney-client or accountant-client relationship. Corporate formation, publication and tax decisions depend on your specific facts. Consult a qualified attorney about the notice and your corporate structure, and a CPA about tax treatment, before you file.