Nebraska annual report
Nebraska LLCs file a Biennial Report every two years for $30. Due: April 1 of every odd-numbered year; delinquent June 16.
| Entity | Report | Fee | How often | Due | If late |
|---|---|---|---|---|---|
| LLC | Biennial Report | $30 | biennial | April 1 of every odd-numbered year; delinquent June 16 | Administrative dissolution if not filed by the delinquency date; reinstatement fee $30 plus the unpaid report fee ($500 for late reinstatement) |
| Corporation | Biennial Report and Occupation Tax Report | $0 | biennial | March 1 of every even-numbered year; delinquent April 15. The fee is the occupation tax (see state_taxes), minimum $26. | Dissolved by operation of law if not paid by April 15; reinstatement fee $30 plus unpaid occupation tax and interest ($500 for late reinstatement) |
| Nonprofit | Biennial Report | $30 | biennial | April 1 of every odd-numbered year; delinquent June 16 | Administrative dissolution if not filed; reinstatement fee $30 plus the unpaid report fee |
When the first one is due
- LLC: April 1 of the first odd-numbered year after formation
- Corporation: March 1 of the first even-numbered year after incorporation
- Nonprofit: April 1 of the first odd-numbered year after incorporation
Taxes due on their own schedule
- Corporation occupation tax (Corporation): $26 — Paid biennially with the corporate biennial report, based on paid-up capital stock: $26 minimum for $10,000 or less, scaling up to $23,990 for over $100M. Amount shown is per two-year report, not per year.
Checked 2026-10-20. Confirm on the Nebraska Secretary of State, Business Services Division site before filing.