Nebraska LLC at a glance
A Nebraska LLC is cheap to file but has one step most states do not: newspaper publication. Budget for the $100 online filing fee, the newspaper’s charge for three weeks of notices, the $25 online proof of publication filing, and the biennial report every odd-numbered year. The state fees below are from the Secretary of State’s forms and fee information page.
| Item | Nebraska rule |
|---|---|
| Formation document | Certificate of Organization |
| State filing fee | $100 online, $110 in office |
| Where to file | Nebraska Secretary of State, Business Services, online or in person or by mail |
| Publication | Required: three successive weeks in a legal newspaper, then proof filed ($25 online, $30 in office) |
| Biennial report | Due 1 January to 1 April of odd-numbered years, delinquent after 16 June |
| Registered agent | Required: a Nebraska resident or a corporation authorized in Nebraska |
| Change of agent or office | Statement of Change, $25 online or $30 in office |
| Online payment fees | New filing system: $1.75 plus 2.49% by card, $1.75 by ACH |
To compare Nebraska’s total with other states, use our LLC state fee comparison tool.
How to start an LLC in Nebraska
You start a Nebraska LLC by checking the name, appointing a registered agent, filing the Certificate of Organization, and then publishing the notice of organization and filing proof of it. The steps below follow that order.
- Choose and check the name. Search the Secretary of State’s corporate and business search for similar names. Under Neb. Rev. Stat. 21-108 the name must contain "limited liability company" or "limited company", or the abbreviation "L.L.C.", "LLC", "L.C." or "LC" ("Limited" can be shortened to "Ltd." and "Company" to "Co."). A name reservation costs $30.
- Appoint a registered agent. The Secretary of State’s new business information page says the agent must reside in Nebraska or be a corporation authorized in Nebraska, and the agent’s office must match the registered office address. Our registered agent service covers this if you have no one in Nebraska.
- File the Certificate of Organization. File online and pay $100, or $110 in writing. Our articles of organization guide explains the fields, which Nebraska puts on a Certificate of Organization.
- Publish the notice of organization. Under Neb. Rev. Stat. 21-193, the notice runs for three successive weeks in a legal newspaper of general circulation near the LLC’s designated office, and shows the details from the Certificate of Organization. The newspaper sets its own price.
- File the proof of publication. File the newspaper’s affidavit with the Secretary of State: $25 online or $30 in office.
- Sign an operating agreement and get an EIN. The operating agreement stays internal. The EIN is free from the IRS; without an SSN or ITIN you apply by fax, mail or the international phone line, as the IRS EIN page explains. Our EIN application service handles the no-SSN route.
- Register for Nebraska taxes you need, such as a sales tax permit if you sell taxable goods or services, or employer accounts if you hire.
- Put the biennial report in your calendar. An LLC formed in 2026 files its first report between 1 January and 1 April 2027. Our compliance deadline calendar tracks it.
Want our filing team to do it? We check the name, prepare and submit the Certificate of Organization, arrange the registered agent, and track the publication and proof filing in your portal. The general process for any state is in our how to start an LLC guide.
Nebraska LLC cost
A Nebraska LLC costs $125 in state fees to form online ($100 certificate plus $25 proof of publication), plus the newspaper’s charge for the notice. After that the recurring state cost is the biennial report every two years.
| Fee | Online | In office |
|---|---|---|
| Certificate of Organization | $100 | $110 |
| Affidavit or proof of publication | $25 | $30 |
| Biennial report (general LLC Act filing fee) | $25 | $30 |
| Statement of Change (agent or office) | $25 | $30 |
| Amended Certificate of Organization | $25 | $30 |
| Name reservation (optional) | $30 | $30 |
| Amendment or correction to a biennial report | $30 | $30 |
| Statement of Dissolution | $25 | $30 |
| Application for reinstatement | $30 ($500 after five years) | $30 ($500 after five years) |
The arithmetic for a small LLC formed online in 2026: $100 + $25 = $125 in 2026 plus the newspaper’s charge, then $25 for the 2027 biennial report, nothing in 2028, and $25 again in 2029. The biennial report amount comes from Neb. Rev. Stat. 21-192, which sets $25 electronically and $30 in writing for filings under the LLC Act unless another fee is listed; the Secretary of State’s reporting page does not print the amount, so we confirm it when we file. Card payments in the new online system add $1.75 plus 2.49%.
Nebraska LLC publication requirement
Nebraska is one of the few states that require LLCs to publish their formation. The notice must run for three successive weeks in a legal newspaper of general circulation near the LLC’s designated office, and proof of publication must then be filed with the Secretary of State.
- What the notice says: the details from the Certificate of Organization required by section 21-117.
- Later changes: 21-193 also requires a short notice when the certificate is amended or the LLC merges, converts or domesticates.
- Cost: the newspaper charges for the notices; the state charges $25 online or $30 in office to file the proof.
- If it is missed: the statute says that if the notice is published later for the required period and proof is filed, the LLC’s acts before and after publication are valid. It is still simplest to publish straight after formation.
Nebraska LLC annual report: the biennial report
Nebraska LLCs do not file an annual report. They file a biennial report between 1 January and 1 April of each odd-numbered year, and the Secretary of State treats a report as delinquent after 16 June.
- First report: Neb. Rev. Stat. 21-125 says the first report is due between 1 January and 1 April of the odd-numbered year after the calendar year of formation. An LLC formed in 2026 files in 2027.
- What it contains: the LLC’s name, the designated office’s street and mailing addresses, the agent’s name and addresses, and the principal office addresses.
- How to file: online through the Secretary of State’s filing system during the reporting period, as the annual and biennial reporting page explains.
- If you miss it: the same page says a company that has not filed by the delinquency date will be administratively dissolved. Reinstatement costs $30, rising to $500 when more than five years have passed.
Our LLC annual report service files the biennial report and sends reminders before the odd-year window.
Nebraska registered agent
Every Nebraska LLC must have a registered agent who resides in Nebraska or is a corporation authorized in Nebraska, and the agent’s office must be the registered office address on file.
A member who lives in Nebraska can serve. Founders elsewhere usually appoint a commercial agent so legal papers are received during business hours and a home address stays off the record. Changing the agent or office is a Statement of Change: $25 online or $30 in office. An agent who wants to stop serving files an agent’s statement of resignation, which the fee page lists at $30.
Nebraska LLC registration timing
The Secretary of State does not publish a standard processing time for LLC formations. Its new online business filing system, launching before the end of 2026 at business.nebraska.gov, is meant to reduce errors and speed turnaround, and it shows filing status, copies and receipts online. Publication then takes three weeks on top. Our team starts once your order and documents are complete and does not promise a turnaround the state has not published.
State taxes that affect a Nebraska LLC
Nebraska’s LLC filings are the only recurring Secretary of State charge. The taxes that usually matter are sales tax on taxable sales and income tax on the owners’ share of profit.
- Sales tax: sellers of taxable goods or services in Nebraska register with the Nebraska Department of Revenue for a sales tax permit. Remote sellers should check the Department’s remote seller guidance for the current threshold before they reach it. Our sales tax registration service can file the application.
- Income tax: a single-member LLC is a disregarded entity and a multi-member LLC is taxed as a partnership by default, so profit passes through to the owners. Whether Nebraska taxes an owner who lives elsewhere depends on where income is earned; ask a licensed tax professional.
- Payroll: employees in Nebraska bring withholding and unemployment registrations.
Forming a Nebraska LLC as a non-resident
You do not need to live in Nebraska or the US to form a Nebraska LLC. You need a Nebraska registered agent, the filing fee, and a way to arrange the newspaper publication, which our filing team can coordinate.
Nebraska suits founders who operate there. Because of the publication step, founders outside the US selling online with no Nebraska link usually compare Wyoming and New Mexico first. See our Wyoming vs Delaware vs New Mexico LLC comparison and best state for an LLC guide. An LLC formed elsewhere that later does business in Nebraska applies for a certificate of authority, which costs $100 online.
- Form 5472: a single-member LLC wholly owned by a foreign person files Form 5472 with a pro forma Form 1120 every year, even with no income, and it cannot be e-filed. The penalty for not filing is $25,000. See our Form 5472 guide.
- BOI: US-formed LLCs, including those owned by non-US persons, no longer file beneficial ownership reports with FinCEN under the final rule published 14 August 2026.
- Address: the agent’s address is for legal papers. Banks usually want a separate business address, which our US business address service provides.
How to dissolve an LLC in Nebraska
To close a Nebraska LLC you file a Statement of Dissolution with the Secretary of State: $25 online or $30 in office. Before filing, wind up the business, pay debts, distribute what is left and file final tax returns.
- Do not just stop filing: a missed biennial report leads to administrative dissolution, which is not a clean closure and leaves tax accounts open.
- Federal steps: file a final federal return (and a final Form 5472 if the LLC is foreign-owned) and ask the IRS to close the EIN account.
Our LLC dissolution service handles the state filing and the final federal steps.
Doing it yourself vs using Borderless Filings
You can form a Nebraska LLC yourself online for $100, arrange the newspaper notice directly with a legal newspaper, and file the proof for $25.
What our service adds is preparation and checking before filing (name, agent, designated office), submission by our filing team, coordination of the publication and proof filing, tracking and secure document storage in your portal, the EIN without an SSN for non-residents, and reminders for the odd-year biennial report. Prices are on our pricing page with the state fee shown at cost, and you can start your order once you have a name. Nearby states are on our Iowa LLC, Kansas LLC, South Dakota LLC, Colorado LLC and Wyoming LLC pages, and every state is on our US LLC states page.
Sources
- Nebraska Secretary of State: Forms and fee information
- Nebraska Secretary of State: Annual and biennial reporting
- Nebraska Secretary of State: New business information
- Nebraska Secretary of State: New online business filing system
- Nebraska Legislature: Neb. Rev. Stat. 21-108, Name
- Nebraska Legislature: Neb. Rev. Stat. 21-192, Fees
- Nebraska Legislature: Neb. Rev. Stat. 21-193, Publication of notice
- Nebraska Legislature: Neb. Rev. Stat. 21-125, Biennial report
- IRS: Get an employer identification number
- IRS: Instructions for Form 5472
- FinCEN: Beneficial Ownership Information Reporting
Fees, deadlines and rules on this page were last checked on 27 September 2026.