Nebraska Corporation & LLC Filing Requirements

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We are providing the following for informational purposes only, which should not be a replacement for the advice of those licensed to give tax and legal advice. Further, although we make every effort to keep the information up-to-date, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you encounter to us by CLICKING HERE (please include state and defective link in your report).

 

General Info

Agencies

If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.

 

Secretary of State
Corporations Division

P.O. Box 94608
Lincoln, NE  68509
-4608
(402) 471-4079

FAX: (402) 471-3666

http://www.sos.state.ne.us/business/

 

If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.

 

Nebraska Department of Revenue

Nebraska State Office Building
301 Centennial Mall
South
P.O. Box 94818

Lincoln, NE  68509-4818
(402) 471-5729

http://www.revenue.state.ne.us/index.html

Nebraska State Statutes

To research the State Statutes for Nebraska Corporations, click here.

To research the State Statutes for Nebraska Non-profit Corporations, click here.

To research the State Statutes for Nebraska LLCs formed after January 1, 2011, click here.

To research the State Statutes for Nebraska LLCs formed prior to January 1, 2011, click here.

To research the State Statutes for Nebraska Partnerships, click here.

 

Licensing

 

Business Licenses

Contact your state or local agencies regarding licensing issues.

 

Corporations 

 

Annual Filing Requirements

 

Biennial Report

Fee:

The biennial report fee for profit corporations is based on an adjustable rate schedule (contact the state) and for non-profits the fee is $20.

 

Forms:

The Secretary of State sends report forms to the registered agent of the corporation. If your agent doesn't receive one by mid-February, call (402) 471-4079 and the SOS will send you another copy of the report.

 

Due Date:

 

For Profit Corporations, a biennial report must be filed with the Secretary of State between January 1st and April 15th of each year on a prescribed form. The report and fee shall be due on March 1st of each even numbered year and shall become delinquent if not filed and paid by April 15th. The corporation will be dissolved by the state if the report and proper fee are not received by April 15th.

 

Non-Profit Biennial Reports and fees are due April 1st (delinquent if not paid by June 1st), each odd numbered year. Fee due is $20.

 

Corporation Tax Returns

Tax:

Tax rates are 5.58% of the first $100,000 of taxable income, or $5,580 plus 7.81% of taxable income over $100,000.

 

Forms:

Form 1120N - Corporation 2010 Income Tax Return (instructions)

Form 1120SN - S Corporation 2010 Income Tax Return (instructions)
Tax Form List - 2010 Corporation Tax Forms (Also 1997-2009)

 

Due Date:

 

Tax returns must be filed on or before the 15th day of the third month following the close of the taxable year, or March 15th for calendar year filing.

 

 

Limited Liability Company

 

Annual Filing Requirements

  

Biennial/Annual Report

Fee:

The LLC Biennial Report fee is $10.

 

Forms:

The Secretary of State sends report forms to the registered agent of the company. If your agent doesn't receive one by mid-February, call (402) 471-4079 and the SOS will send you another copy of the report.

Online Filing - File Biennial LLC Report

 

Due Date:

Limited Liability Company biennial reports and fees are due by April 1st (delinquent if not paid by June 1st), each odd numbered year. Any company failing to file the report and pay the fee by the deadlines stated above, will be dissolved by operation of law.

 

LLC Tax Returns

Tax:

Tax rates are 5.58% of the first $100,000 of taxable income, or $5,580 plus 7.81% of taxable income over $100,000. The non-resident income tax rate is calculated at 6.84%.

 

Forms:

Form 1120N - Corporation 2010 Income Tax Return (instructions)

Form 1065N - Partnership 2010 Return of Income (instructions)

Tax Form List - 2010 Tax Forms (Also 1997-2009)

 

Due Dates:

Corporate Tax returns must be filed on or before the 15th day of the third month following the close of the taxable year (March 15th for calendar year filings), unless the LLC is filing as a 1065 Partnership, which would make taxes due by April 15th.