What does a Nebraska LLC have to file each year?
| Filing | Filed with | Cost | Due |
|---|---|---|---|
| Biennial report | Nebraska Secretary of State | $25 online | April 1, odd-numbered years |
| Owners' income tax returns | Nebraska Department of Revenue | Graduated income tax | April 15 |
| Sales tax returns, if registered | Nebraska Department of Revenue | Tax collected | Monthly, quarterly or annually |
For forming the LLC in the first place, see how to form an LLC in Nebraska.
When is it due?
By April 1 of odd-numbered years. The first report is due in the first odd year after formation: an LLC formed in 2025 or 2026 first files by April 1, 2027. Reports not filed by June 16 are delinquent. The Secretary of State mails filing notices at the start of the year and reminders after April 1.
How much does it cost?
$25 online or $30 on paper, set by state law; some older guides quote $13. There is no separate late fee, but reinstating a dissolved LLC costs more than filing on time.
How do you file it?
Confirm it is a filing year
Odd-numbered years for LLCs.
Go to the Secretary of State's online reporting page
Nebraska's annual and biennial reporting system.
Confirm or update details
Principal office, registered agent and managers or members.
Pay $25 by April 1
By card, and keep the confirmation.
What information do you need?
The biennial report usually confirms or updates the LLC's principal office and mailing addresses, its registered agent and registered office, the names and addresses of its members or managers, and an email address for state notices. Have the LLC's Nebraska entity or file number ready; it appears on the formation approval and in the state's business search. Changing the LLC's name or management structure needs a separate amendment, not the report.
What happens if you file late or not at all?
A report not filed by April 1 can still be filed without a late fee until the delinquency date, June 16. LLCs that have still not filed are then administratively dissolved; in 2025, dissolutions took effect on June 17. A dissolved LLC loses its liability protection until reinstated.
How do you restore a dissolved LLC?
A dissolved Nebraska LLC files an application for reinstatement with the overdue biennial report and fees, on paper, using the worksheet the Secretary of State provides on request. The standard reinstatement fee is modest, around $30, but a late reinstatement after a longer lapse costs $500. Act quickly. See reinstating a dissolved LLC.
What else does a Nebraska LLC pay each year?
Owners pay Nebraska's graduated income tax on their share of profit, with rates scheduled to keep falling. LLCs selling taxable goods file sales tax returns, and employers file withholding and unemployment returns. See how to form an LLC in Nebraska for the publication rule at formation.
What does a typical year look like?
| When | What to do |
|---|---|
| January, odd years | Filing notices mailed |
| April 1, odd years | Biennial report due, $25 online |
| June 16, odd years | Unfiled reports are delinquent |
| June 17, odd years | Delinquent LLCs are dissolved |
| April 15 each year | Owners' federal and Nebraska returns |
Is anything different for foreign owners?
No. A Nebraska LLC owned by someone outside the US files the same biennial report in the same way, usually online with a card. Make sure the registered agent forwards state notices promptly, since that is where reminders and penalty notices go. Separately, a single-member LLC owned by a foreign person must file Form 5472 with a pro forma Form 1120 with the IRS every year; that federal filing is unrelated to the state report and carries a $25,000 penalty if missed. See annual filings for foreign-owned LLCs.
How do you avoid missing it?
Put the due date in a calendar with a reminder a month ahead, keep the email address on the state's records current, and file as soon as the filing window opens. Registered agent services usually send reminders too. Be wary of official-looking letters from private companies offering to file for a much higher fee: genuine notices come from the Nebraska Secretary of State, and you can always file directly. See business tax deadlines.
Want your Nebraska filings handled?
We track your Nebraska deadlines, file the biennial report and any state tax returns on time, and keep your LLC in good standing.
Questions people ask
Does a Nebraska LLC file an annual report?
No. It files a biennial report in odd-numbered years.
How much is the Nebraska biennial report?
$25 online or $30 on paper.
When is the Nebraska biennial report due?
By April 1 of odd-numbered years; reports become delinquent on June 16.
Is there a late fee in Nebraska?
No, but unfiled LLCs are dissolved after June 16.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Nebraska Secretary of State: Reinstatement information
- Nebraska Secretary of State: Business services
- Nebraska Department of Revenue
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State annual filings
This guide is general information. It is not tax or legal advice for your situation.