how to start a nebraska LLC

How to Start a Nebraska LLC

Nebraska LLC Formation – Basics & Helpful Information

This article is meant to be a general overview of the Nebraska LLC formation process; including information about how to start a Nebraska LLC and other basic issues related to Nebraska LLCs.

Nebraska Filing Fees

The Nebraska Secretary of State charges $100 plus another $5 per page of the Certificate of Organization. The Certificate of Organization can be filed by mail or uploaded online.

Nebraska Filing Time

The Nebraska Secretary of State will process Certificates of Organization in 3-7 working days after filing.

Nebraska Annual Compliance Requirements

Nebraska LLCs must file biennial occupation tax reports in odd number years. A notice to file these reports is sent to the registered agent and the report is due on April 1st and is delinquent on June 2nd. Failure to file the report and pay the tax will result in dissolution of the LLC. Perhaps more important is the fact that the LLC may lose its limited liability status and name. Reinstating the LLC requires the filing an application for reinstatement and payment of the reinstatement fee and all delinquent occupation taxes with interest.

Read more on Nebraska SOS website

Nebraska Business Income Taxes

An LLC will have the same filing status for Nebraska purposes as it does for federal purposes. An LLC filing a federal Corporation Income Tax Return must also file a Nebraska Corporation Income Tax Return, Form 1120N. If, however, the LLC is taxed federally as a partnership or S corporation, then it must file a Nebraska Partnership Return of Income, Form 1065N, or a Nebraska S Corporation Income Tax Return, Form 1120-SN, respectively.

Read more on the Nebraska Dept. of Revenue website
See explanation on Nebraska Legislature website

How to Start a Nebraska LLC

You can use this checklist to help guide you through the process of forming an LLC in Nebraska:

Step 1: Decide on a Business Name

Step 2: Register your LLC with the State

Step 3: Create and Sign the LLC's Governing Document

Step 4: Get an EIN

Step 5: Get Licenses and Permits

Registering a Foreign LLC in Nebraska

Helpful Tips & Information

Use an LLC formation service like IncFile to help you form an LLC in Nebraska. They have LLC formation packages starting at $49 (plus the state filing fee).

Links

Nebraska Secretary of State
Nebraska Business Licensing
Nebraska Online Services and Business Forms
Nebraska SOS – Business Name Search
Application for Registration of Trade Name
Online EIN Application (for the LLC’s Federal Tax ID)
USPTO (Federal) Trademark Search