How to Start a Corporation in Nebraska
To start a Nebraska corporation, you must file Articles of Incorporation with the Secretary of State and pay a $65 minimum filing fee. While this filing creates your business, it’s really just the first step to launching your Nebraska corporation. The complete steps to incorporating in the Cornhusker State are as follows:
- File Nebraska Articles of Incorporation
- Pay the Nebraska Secretary of State a minimum of $65
- Wait to receive your approved Articles of Incorporation
- Get a federal tax ID (EIN) for the corporation
- Create Nebraska corporate bylaws
- Take these documents to the bank and get a Nebraska corporate bank account
Free PDF Download
Nebraska Articles of Incorporation free download. When you're done filling out the form, submit it to your state.
Do It Yourself Wizard
Our free account and tools will walk you through starting and maintaining a Nebraska corporation. All for free.
4 Day Nebraska Corporation For $292 Total
How to File Nebraska Articles of IncorporationTo form a Nebraska corporation, you file the Articles of Incorporation in the following steps:
What is the Cost of a Nebraska Corporation?
A minimum of $65. Nebraska charges $60 for corporations with up to $10,000 of authorized capital stock, plus $5 for each page of your Articles. Have more than $10K in authorized capital? Your filing fee increases. For instance, the base fee is $100 if you have between $10K and $25K in capital. Filing online? There’s an additional $2 convenience fee.
Hire Northwest to form your Nebraska corporation and your total, out-the-door cost is $292 for corporations with up to $10K in authorized capital.
How Much Does a Corporation in Nebraska Cost Each Year?
At least $26 every other year. This is the minimum tax required for the Nebraska Occupation Tax and Biennial Report filing.Get Started
What is the Nebraska Occupation Tax and Biennial Report?
This is a form you must submit to the Nebraska Secretary of State in even numbered years by March 1st. The form serves as both a Biennial Report and an Occupation Tax filing.
For the Biennial Report, you’ll have to confirm or update your director and officer information. You’ll also confirm your contact information. However, if you need to update your registered agent or office, you’ll have to fill out a separate Change of Registered Agent and/or Office form and pay the filing fee ($30 minimum). For the Occupation Tax, you pay a rate based on your corporation’s paid-up capital stock. If you have $10K or less in capital stock, your tax will be $26.
As your registered agent, Northwest will send you reminders to file your Occupation Tax and Biennial Report. If you’d rather not deal with this filing at all, you can hire us to prepare and submit it for your Nebraska corporation for just $100 plus state fees.Get Started
What are the Taxes for a Nebraska Corporation?
In addition to the Occupation Tax, Nebraska corporations also pay a corporate income tax. The corporate net income tax rates are:
5.58%: $0 to $100,000
7.81%: over $100,000
Nebraska’s sales tax rate is 5.5%. Cities and counties can add on local sales taxes as well. The 5 biggest cities in Nebraska (Omaha, Lincoln, Bellevue, Grand Island and Kearney) all add on 1.5% in sales taxes, so customers pay a total of 7% at the counter in these cities.
Is a Registered Agent Required for a Nebraska Corporation?
Absolutely. Nebraska Revised Statute §21-220 only specifically requires a few key pieces of information in your Articles of Incorporation, but this includes your registered agent’s name and address. You could be your own registered agent, but there are a few drawbacks. Your Articles are public, which means the address you list will be publicly available—so you could end up with a mailbox full of junk or unwanted visitors on your doorstep. Also, you’d have to be regularly available at the address you list. If you, like many business owners, are frequently out and about for meetings and errands (or biking the Cowboy Trail), you could miss a process server.
Avoid these hassles and frustrations with a registered agent service like Northwest. Our registered office address will go on your Articles of Incorporation, and we’ll scan and send you any legal notifications the same day.Get Started
Nebraska Corporation Versus Nebraska LLC:
Overall, Nebraska corporations cost a bit more than LLCs. On one hand, the formation fee for small corporations is a bit lower ($65 vs $105). On the other hand, other filing fees—from name reservations to Articles/Statements of Correction—are typically $10 more for corporations. Unlike LLCs, corporations are also subject to Nebraska’s Biennial Occupation Tax. Overall, Nebraska corporations are more expensive—so why would anyone choose a corporation over an LLC?
Corporations have several key advantages. Corporations have been around much longer than LLCs, so they’re generally better trusted and better understood. Their long history also means many more court precedents, so it’s easier to anticipate how any legal cases would play out in the courtroom. Stocks also give corporations options LLCs don’t have. Corporations can offer investors perks like preferred stock, and corporations can become publicly traded. All this together makes corporations popular choices for large businesses or those that hope to scale quickly. LLCs are a little cheaper and a little simpler—easier for small businesses. Thinking about a Nebraska LLC? Here’s information on starting an LLC in Nebraska.
Do I Need a Tax ID Number (EIN) for a Nebraska Corporation?
Absolutely. Corporations are required to obtain an EIN for federal tax filings. An EIN can come in handy for more than just taxes though—you’ll need your EIN for a variety of initial paperwork just to set up your corporation. Whether you’re applying for business permits or opening a corporate bank account, you’ll almost certainly be asked for your EIN.
So how do you get an EIN? You can fill out the IRS’s application for no fee. Prefer to skip the extra paperwork? Hire Northwest to get your EIN for you. Just add on EIN service during checkout when you sign up for our Nebraska incorporation services.
Does a Nebraska Corporation Need a Business License?
Whether or not you need a business license depends on what your Nebraska corporation does and where it’s located. Nebraska doesn’t have a general, statewide business license and most cities don’t either. However, specific business activities are frequently licensed. For instance, the City of Lincoln licenses dozens of business services, from auctioneers to vending machines.
Nebraska Articles of Incorporation Requirements
Nebraska doesn’t provide a form or template for your Articles of Incorporation. Even if you file online, you must first create your own Articles and then upload this file to the Corporate Document eDelivery system. Because there’s a $5 per page fee, it’s wise to keep your Articles brief and to the point. Below are the minimum requirements for what you’ll need to include in your Articles of Incorporation, according to the Nebraska Revised Statutes.
Your name must include “Corporation,” “Incorporated,” “Company,” “Limited” or an abbreviation for one of these words. Tip: Most corporations keep it short and sweet with “Corp” or “Inc.”
Shares and Par Value
For each class or series, list the number of shares and the par value of each share. Par value (also called “face value”) is the price listed on stock certificates and is typically the lowest value at which the share will be traded.
Your Nebraska registered agent can be an individual (like yourself) or a business (like Northwest). Tip: We’re fans of Northwest.
This Nebraska street address is where your registered agent will be available to accept legal notifications on behalf of your corporation. Tip: Hire Northwest and our address will go here.
Your incorporator is the person who signs off on your Articles of Incorporation. Some people assume that an incorporator must be a director or someone in your corporation—but it’s just the the person you authorize to submit your Articles. Incorporators must include their name and address. Tip: We’ll be your incorporator when you hire Northwest to form your Nebraska corporation.
Duration and Effective Date
If you submit your filing with Nebraska’s Corporate Document eDelivery portal, you’ll also need to include how long your corporation will exist and when it will begin. If you want your business to continue indefinitely, select “perpetual.” Otherwise, include an end date. If you want your business to begin right away, choose “effective when filed.” If not, enter a delayed effective date up to 90 days in the future.