Start a Free LLC in Nebraska

Per the Nebraska Secretary of State, as of September 2026, Nebraska charges $100 to file the Certificate of Organization. After that, the Biennial Report costs $25 every two years. With LLC Register, formation is included in the $99-a-year Nebraska registered agent service, so year one costs $199.

The state publishes no fixed processing time. Online filings are generally faster than mailed paper filings. Nebraska does not offer paid expedited processing for LLC formations. Your LLC exists once the state accepts your filing.

To start an LLC in Nebraska, choose an available name, appoint a Nebraska registered agent, and file the Certificate of Organization with the Nebraska Secretary of State for $100. Then sign an operating agreement, get a free EIN from the IRS, open a business bank account and register for any state taxes. LLC Register files it for you as part of the $99-a-year registered agent service.

Yes. You can file online through Nebraska's Corporate Document eDelivery system, or by mail with the paper Certificate of Organization. The Certificate of Organization costs $100.

In Nebraska you form an LLC by filing the Certificate of Organization with the Nebraska Secretary of State. Other states call this document the articles of organization or the certificate of formation. The filing fee is $100.

No. Nebraska does not offer paid expedited processing for LLC formations. The state publishes no fixed processing time. Online filings are generally faster than mailed paper filings.

Use the Nebraska Secretary of State's free online business name search to check whether your LLC name is available. Your Nebraska LLC name must contain "limited liability company," "limited company" or an abbreviation such as "LLC," "L.L.C.," "LC" or "L.C." It must not be the same as or deceptively similar to any other name on file with the Secretary of State.

Your Nebraska LLC name must contain "limited liability company," "limited company" or an abbreviation such as "LLC," "L.L.C.," "LC" or "L.C." It must not be the same as or deceptively similar to any other name on file with the Secretary of State. The rules are set by the Nebraska Uniform Limited Liability Company Act, Neb. Rev. Stat. §§ 21-101 to 21-197.

Yes. You can reserve a name for $30; the reservation lasts 120 days. A reservation is optional; filing the formation document also secures the name.

Yes. Every Nebraska LLC must have a registered agent. Nebraska calls this the agent for service of process. It must be a Nebraska resident individual or another person authorized to do business in the state, at the LLC's designated office street address.

Yes. A member or manager who is a Nebraska resident can serve as the LLC's agent for service of process. Your address becomes public record, and someone must be there during business hours to accept legal papers.

Not as your registered agent's address. Nebraska calls this the agent for service of process. It must be a Nebraska resident individual or another person authorized to do business in the state, at the LLC's designated office street address. A PO box can usually serve as a mailing address, but the registered agent needs a physical address in Nebraska.

File the Statement of Change of Designated Office, Registered Agent and/or Registered Agent's Address with the Nebraska Secretary of State. The fee is $25.

Serving as your own Nebraska registered agent is free if you qualify. Commercial registered agents charge a yearly fee. LLC Register's Nebraska registered agent service is $99 a year and includes LLC formation and annual report filing.

Yes. Nebraska LLCs must file the Biennial Report every two years. The state fee is $25.

The Biennial Report is due by April 1 of every odd-numbered year, delinquent after June 16. Your first one is due by April 1 of the first odd-numbered year after your LLC is formed. It is filed with the Nebraska Secretary of State.

Per the Nebraska Secretary of State, as of September 2026, the Biennial Report state fee is $25. It is due by April 1 of every odd-numbered year, delinquent after June 16. LLC Register files it for you at no extra service fee while your registered agent service is active.

An LLC that has not filed by June 16 is administratively dissolved and must be reinstated, which requires filing the overdue Biennial Report plus a reinstatement fee. File as soon as possible to keep your LLC in good standing.

Nebraska has no franchise or privilege tax on LLCs.

Nebraska taxes an LLC's profits the same way the IRS does, so they pass through by default to the members' Nebraska individual income tax returns. Federally, a single-member LLC is taxed like a sole proprietorship and a multi-member LLC like a partnership, unless it elects to be taxed as a corporation.

If you sell taxable goods or services, register for a Sales Tax Permit with the Nebraska Department of Revenue using the Nebraska Tax Application (Form 20); there is no fee to register.

Before you hire, register with the Nebraska Department of Labor through NEworks for an unemployment insurance account and with the Department of Revenue for withholding tax, both using Form 20. You also need an EIN from the IRS before you run payroll.

It depends on your industry and location: Nebraska regulates some professions and activities through state licenses, and many cities and counties require local business licenses. Start with the Nebraska Department of Economic Development, Start Your Business.

Nebraska does not require an operating agreement, and you never file one with the state. Nebraska law recognizes a written, oral or implied agreement among the members. LLC Register includes an operating agreement with every Nebraska LLC it forms.

You need an EIN if your LLC has employees or more than one member, and most banks ask for one to open a business account. A single-member LLC without employees can use the owner's Social Security number for federal taxes, but an EIN keeps it off business paperwork.

Apply for free on the IRS website once the state has approved your LLC; online applicants receive the EIN immediately. Owners without a Social Security number can apply with Form SS-4 by fax or mail.

Yes. You do not have to live in Nebraska or be a U.S. citizen to form a Nebraska LLC. You do need a registered agent with a physical address in Nebraska. Non-U.S. owners without a Social Security number apply for an EIN with IRS Form SS-4.

Yes. Nebraska allows an LLC with a single owner. By default the IRS taxes a single-member LLC like a sole proprietorship, reported on the owner's personal return.

Yes. Nebraska allows protected series of a series LLC, but a protected series may not render a professional service.

Yes. Licensed professionals can form an LLC to render professional services, but it must file a certificate of registration with the applicable licensing board and renew it as required.

Yes. You must publish a notice of organization for three successive weeks in a legal newspaper of general circulation near your LLC's designated office, then file proof of publication with the Secretary of State. Cost: set by the newspaper, typically $40–$150 depending on the county, not a state filing fee.

Order a Certificate of Good Standing from the Nebraska Secretary of State for $6.50. Banks, lenders and other states often ask for one as proof your LLC is current with the state.

An LLC formed in another state registers to do business in Nebraska by filing the Application for Certificate of Authority with the Nebraska Secretary of State. The fee is $110, and the LLC needs a Nebraska registered agent.

File the Certificate of Amendment with the Nebraska Secretary of State for $25. Amend when you change your LLC's name or other information in the formation document.

File the Statement of Dissolution with the Nebraska Secretary of State for $25. Before you file, wind up the business: pay debts, close tax accounts and distribute what is left to the members.

File a Trade Name Registration with the Nebraska Secretary of State for $100 before you transact business under any name other than your LLC's legal name. A DBA lets your LLC trade under another name without forming a new company.

Yes. An eligible LLC can elect S corporation tax status by filing IRS Form 2553. The election can reduce self-employment tax once profits are high enough to pay yourself a reasonable salary. Nebraska taxes an LLC's profits the same way the IRS does, so they pass through by default to the members' Nebraska individual income tax returns.

An LLC separates your personal assets from business debts and lawsuits, keeps pass-through taxation, and needs less paperwork than a corporation. In Nebraska it costs $100 to form and the Biennial Report is $25 every two years.

A sole proprietorship costs nothing to start, but you are personally liable for the business's debts. A Nebraska LLC costs $100 to form and protects your personal assets, with the same pass-through taxes by default.

Usually not if your business operates in Nebraska. An out-of-state LLC doing business here must also register as a foreign LLC in Nebraska for $110 and keep a Nebraska registered agent, so you pay two states' fees.

No. Formation is included in the $99-a-year Nebraska registered agent service. The state still charges its $100 filing fee, which we pass through at cost.

For $99 a year plus the $100 state fee: Nebraska LLC formation in year one, a Nebraska registered agent, an operating agreement, and filing of your Biennial Report every year. Renewal is $99 a year. State fees are passed through at cost.

No. FinCEN has exempted companies created in the United States from beneficial ownership information (BOI) reporting. Only foreign companies registered to do business in a U.S. state still have to report.

The Nebraska Secretary of State, Business Services Division, Corporate Department, handles LLC formations, amendments and annual filings. Its office is at 1201 N Street, Suite 120, Lincoln, NE 68508.

Yes, you should. Mixing business and personal money can weaken the liability protection your LLC gives you. Banks usually ask for your filed Certificate of Organization, your EIN and your operating agreement.