Nebraska annual report & compliance · Reviewed November 2026
Nebraska Annual Report Filing
Nebraska corporations file a Biennial Occupation Tax Report by March 1 of even-numbered years. LLCs and nonprofit corporations file a biennial report by April 1 of odd-numbered years. LLC and nonprofit fees are generally $25; corporation fees are based on Nebraska property values with a minimum.
At a glance
Who must file in Nebraska
Domestic and foreign corporations, LLCs, and nonprofit corporations registered in Nebraska.
The filing is separate from the entity’s income tax return, sales tax return, and payroll filings. Being current with the annual report does not by itself mean the entity is current on its taxes, and vice versa.
Nebraska annual report by entity type
| Entity | Due | State fee | Notes |
|---|---|---|---|
| Corporation | March 1, even years | Based on property values; minimum $52 | — |
| LLC | April 1, odd years | $25 + portal fee | — |
| Nonprofit corporation | April 1, odd years | $25 + portal fee | — |
How to file the Nebraska annual report
- Confirm the entity and registered agent. Use the name and entity number on file with the Nebraska Secretary of State, Business Services. Confirm the registered agent and principal office are current.
- Gather the required information. Most reports ask for the principal office, registered agent, and the names or addresses of officers, directors, managers, or members.
- Prepare and review the report. Use the state’s online filing system or the current paper form. Review the entity type and filing period before submitting.
- Pay the state fee. The fee is paid to the state, separate from any service fee charged by our office. Save the confirmation and filed copy.
- Calendar the next deadline. Add the next annual or biennial due date to the entity calendar, and coordinate it with the registered agent and tax calendars.
What happens if the Nebraska report is late?
A late Nebraska report can result in penalties and administrative dissolution. The report is considered delinquent after the state’s grace period.
If the entity has already lost good standing, reinstatement is usually a separate filing with its own fee. The longer the report remains unfiled, the more likely the state is to dissolve, revoke, or administratively terminate the entity.
Nebraska filing notes
Nebraska separates its biennial reports by entity type and year. Corporations report in even-numbered years, while LLCs and nonprofits report in odd-numbered years.
The corporate report is an occupation tax based on Nebraska property values, so the fee can be higher than the LLC fee. The report is separate from Nebraska income and sales tax filings.
Nebraska annual report questions
Official Nebraska resources
Fees, forms, and deadlines were reviewed in November 2026 and can change. This guide is general information, not legal, tax, or accounting advice. Confirm the current requirement with the Nebraska Secretary of State, Business Services or your professional adviser before filing.