NEBRASKA BIENNIAL REPORT FILING DIRECTIONS

What is the cost to file the Nebraska Occupation Tax and Annual / Biennial Reports?

  • NE Profit Corporations and PCs-domestic and foreign: Occupation tax report is based on property values in NE-minimum $52.
  • NE Nonprofits-domestic and foreign: $10.
  • NE LLCs and PLLCs-domestic and foreign: $10.
  • NE LPs and LLP-domestic and foreign: Nebraska annual report filing fee is $15.
  • NE Charities: No Charity regulation in Nebraska.
  • There is a $3 transaction fee to file online.

How to file your Nebraska Biennial Report with the Business Services Division:

Nebraska businesses must create an online filing account at Nebraska One-Stop Business Registration website (unless you created one when starting your Nebraska business). It is easy to create an account with an email address and a login password. There you fill out the online report form and submit it with your credit card info.

If you want to save the $3 credit card fee, you can fill out and send in the paper form that you receive from your Nebraska registered agent.

You can’t change your registered agent information when you file the NE biennial report. You have to file the change of agent form with the additional filing fee.

When are Nebraska Occupation Tax and Annual / Biennial Reports Due?

  • NE Profit Corporations and PCs-domestic and foreign: Due between January 1st and March 1st in even-numbered years.
  • NE Nonprofits-domestic and foreign: Due between January 1st and April 1st in odd-numbered years.
  • NE LLCs and PLLCs-domestic and foreign: Due between January 1st and April 1st in odd-numbered years.
  • NE LPs and LLPs-domestic and foreign: Due between January 1st and April 1st every year.

Does Nebraska have initial report requirements?

No.

What are the penalty fees for a delinquent biennial report?

No late fees; however, Nebraska Nonprofits, Corporations, PCs, LLCs, PLLCs and LLPs are administratively dissolved or revoked once they become two months delinquent.

How do I get notified?

All biennial reports and partnership annual reports are mailed to your Nebraska registered agent. It is important to have a reliable registered agent in Nebraska since your business is dissolved or revoked for being delinquent in just a couple months. We make sure our clients have immediate access to the Nebraska report forms and we send out reminders so you never forget to file.

Who can file Nebraska Occupation Tax Report and Biennial reports?

Anyone with authority can file the Nebraska LLC report, but reports for corporations in Nebraska have to be filed by an officer or director.

Are original signatures needed?

No.

Resources:

Secretary of State
Corporate Services Division
1445 K Street, Room 1301
PO Box 94608
Lincoln, NE 68509-4608
Phone: (402) 471-4079
Fax: (402) 471-3666
Email: sos.corp@nebraska.gov

Biennial and report filing online: https://www.nebraska.gov/osbr_reg/index.cgi