Nebraska Secretary of State's New Online Filing System Launching December 7, 2026: What Changes for LLCs and Corporations

On December 7, 2026, the Nebraska Secretary of State moves business filings to a new Online Business Filing System. If you form an LLC or corporation, renew a trade name, or pull records from the state's business database, this change affects how you file, how you pay, and which account you need. This guide covers what changes, what stays the same, and what to do before and after the cutover.

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What Is Changing on December 7, 2026

The Secretary of State's new system replaces the current eDelivery process. Details are posted at sos.nebraska.gov/new-online-business-filing-system. The main changes are:

More filings can be submitted online. This includes reinstatements, name availability checks, trade name renewals, and certified copy requests.
No separate uploaded PDF. Today, eDelivery requires a signed PDF for each filing. Online filings in the new system will not need one.
A new account. You create an account at business.nebraska.gov.
No Nebraska.gov subscription required. You will no longer need the Nebraska.gov (Tyler) subscription to search records, get bulk data, or file.
Payment at submission. Fees are paid when you submit each filing.

The Secretary of State's materials do not say whether existing eDelivery logins carry over to the new system. Do not assume they do. Create your business account before you need to file, and confirm the login process with the Business Services office if you are unsure.

Fees You Will Pay Online

The Secretary of State does not offer expedited or same-day service for business entity filings. Electronic filing is the only route with a lower fee: a biennial report costs $25 online compared to $30 on paper. The table below lists the core fees this guide uses. Confirm current amounts on the agency page before you file.

Filing	Fee	Notes
LLC Certificate of Organization	$100	Publication requirement applies (see below)
Corporation Articles of Incorporation	$100	No state form; you draft the document
LLC biennial report	$25 online, $30 on paper	Odd-numbered years
Corporation biennial report and occupation tax	$26 minimum	Even-numbered years; rises with paid-up capital stock above $10,000
LLC name reservation	$30	Reservation lasts 120 days
Trade name registration	$100 online, $110 in office or by mail	Renewal $110 on paper, $100 electronically
Change registered agent or office	$25 online, $30 on paper	Applies to LLCs and corporations

The new system adds payment costs on top of these fees:

Credit card: an extra $1.75 plus 2.49% of the filing total.
ACH bank payment: an extra $1.75.
Frequent Payor Account: you hold funds with the Secretary of State in advance, and each filing draws from that balance. Request an application by emailing [email protected]. Confirm the terms, including any surcharge, with the Secretary of State before you open one.

If you file several documents a year, the card and ACH surcharges add up. Compare the cost of a Frequent Payor Account against your expected filing volume before you choose a method.

Bulk Data and Business Searches

You no longer need a Nebraska.gov subscription to search or get bulk data. Bulk entity data is sold as CSV files at $15 per 1,000 records under Neb. Rev. Stat. 33-101. The public business search is currently available at the Secretary of State's business search page. Confirm where searches run after the launch, because the page may change.

If you pay for a Nebraska.gov subscription only for business search or filing, check the renewal date before you cancel. Confirm with the Secretary of State that you no longer need it for any other purpose.

Cutover Timing and Possible Downtime

The Secretary of State has not confirmed, in the material this guide relies on, which filings will be fully online on launch day or how long the system may be unavailable during the switch. Before you file anything near December 7, call the Business Services office at (402) 471-4079.

Plan around the cutover. If a deadline falls in the first few weeks after the launch, file early. Keep a copy of every confirmation you receive, because you will want proof of the filing date if something goes wrong during the switch.

Deadlines to Keep on Your Calendar

The new system does not change the recurring reporting schedule. Mark these dates now:

LLC biennial report (2027): due January 1 to April 1, 2027. A report filed after June 16, 2027 is delinquent, and the company is administratively dissolved if it stays delinquent.
Corporation biennial report and occupation tax (2028): due March 1, 2028, and delinquent after April 15, 2028.
Registered agent: every LLC must keep a Nebraska office and an agent for service of process. Losing your agent can lead to administrative dissolution. A change costs $25 online or $30 on paper.

Publication for New LLCs and Corporations

New LLCs and corporations must publish a notice in a legal newspaper for three successive weeks. You then file proof of publication with the Secretary of State. The newspaper sets the publication cost, so request a quote from the newspaper before you form the entity. Build that cost into your startup budget.

Trade Names

A trade name, or assumed name, is registered with the Secretary of State statewide, not county by county. A registration lasts 10 years. Initial registration costs $100 online or $110 in office or by mail, and renewal costs $110 on paper or $100 electronically. Trade name renewals move to the new online system, so you will not need to mail a renewal if you have an account.

A trade name also requires a separate newspaper publication. The proof of publication carries no state fee, but the newspaper will charge for the notice.

What Does Not Change

This system covers Secretary of State filings only: entities, trade names, and related records. Nebraska has no general state business license and no county business license. Other registrations depend on your activity:

Department of Revenue: a Nebraska ID for sales tax and withholding. The state sales tax rate is 5.5%. Register through revenue.nebraska.gov.
Department of Labor: unemployment tax and contractor registration.
Occupational licensing: handled by the agency or trade. The State Electrical Division licenses electricians, and plumbers are licensed by the city or village nearest the job. The Department of Agriculture permits food and pesticide applicators, and DHHS licenses health professions and child care.
Local rules: city sales taxes, city occupation taxes, and city and county zoning.

Nebraska has 93 counties and 528 municipalities (cities and villages), so local requirements can differ by location. Check with your city or village clerk and county zoning office before you open a location.

Entity Tax Context

Nebraska imposes no franchise tax and no occupation tax on LLCs. The biennial report fee is the only recurring Secretary of State charge for an LLC. An LLC taxed as a pass-through reports income on its members' Nebraska individual returns, which use 2026 rates of 2.46% to 4.55%. An LLC taxed as a corporation pays the 4.55% corporate income tax for tax years beginning on or after January 1, 2026. Corporations pay that same 4.55% on Nebraska taxable income.

Official Resources

Important Disclaimer

This guide is informational only. It is not legal or tax advice. Your choice of entity, your tax treatment, and any compliance questions for your situation should be reviewed with a qualified attorney or certified public accountant.

This page is time-limited. It reflects information available on October 26, 2026, and will be updated after the December 7, 2026 launch of the new Online Business Filing System.