Nebraska's LLC report is biennial, not annual. File between January 1 and April 1 of each odd-numbered year to stay in good standing. The report goes delinquent on June 16.
Collect your LLC's current registered agent information, principal office address, member or manager details, and nature of business description before starting. Your first biennial report is due between January 1 and April 1 of the odd-numbered year after the calendar year you formed, so an LLC formed in 2026 files its first report in the January 1 to April 1, 2027 window (Neb. Rev. Stat. 21-125).
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Access the Nebraska Secretary of State Portal
Visit the Nebraska Secretary of State website at sos.nebraska.gov and navigate to the business services section to find the biennial report filing portal.
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Complete the Annual Report Form
Fill out the biennial report with accurate information about your LLC, including any changes to addresses, registered agent, or management structure since your last filing.
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Pay the $25 Filing Fee ($30 by Paper)
Submit payment for the biennial report fee, $25 filed electronically or $30 filed in writing, using the accepted payment methods on the Secretary of State portal or include payment with mailed forms.
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Confirm Filing and Save Records
Review your submission for accuracy, submit the report, and save confirmation receipts for your business records. Nebraska publishes no standard processing time, so monitor your LLC's status to confirm the filing was processed.
Ready to file your annual report?
Go directly to the Nebraska Secretary of State portal.
This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state publishes about filing deadlines, fees, and the consequences of missing them, with the sources this page cites. It cannot tell you what your own company owes: the date turns on when and where you formed, states change these rules between our reviews, and in several states an entity-level tax falls due in a year when no report does. Confirm your own dates with the filing office named on this page before you rely on one here, because the penalty for missing a deadline can be administrative dissolution of the company.
Frequently Asked Questions
Filing your Nebraska LLC biennial report late doesn't trigger a monetary late fee. Nebraska charges no dollar penalty for a late biennial report. You still owe only the regular biennial report fee ($25 electronic; $30 in writing). The real consequence is administrative: your LLC becomes delinquent on June 16, and if the report remains unfiled the Nebraska Secretary of State administratively dissolves your LLC or revokes a foreign LLC's authority. Administrative dissolution ends the LLC's authority to conduct business in Nebraska and its good standing. To restore your LLC, you must file an Application for Reinstatement, which costs $30, or an Application for Late Reinstatement, which costs $500, plus the overdue biennial report fee. A dissolved LLC continues to exist for winding up, but it cannot carry on ordinary business, and obligations you take on while purporting to act for it are the ones that put you at personal risk. File your biennial report well before the April 1 close of the filing window using the Secretary of State's online portal to confirm timely receipt and avoid these consequences.
You can file your Nebraska LLC biennial report electronically through the Nebraska Secretary of State's Business Services portal or in writing on the paper biennial report form. Filing electronically is cheaper and gives you immediate confirmation, which matters because the filing window runs only from January 1 to April 1 in odd-numbered years. To file in writing, download the biennial report form from the Secretary of State website, complete all required fields including your LLC name and filing number, and mail it with the $30 written filing fee ($25 if filed electronically) to the Nebraska Secretary of State's Business Services Division at the address printed on the form. Nebraska publishes no standard processing time for either channel, so allow margin rather than filing on the last day. Missing the window doesn't create a late fee, but the report goes delinquent on June 16 and the Secretary of State can then administratively dissolve your LLC. Start by visiting the Secretary of State's online portal at sos.nebraska.gov to ensure timely compliance.
The filing fee for a Nebraska LLC biennial report is $25 when filed electronically and $30 when filed in writing, under Neb. Rev. Stat. 21-192. The report is due every two years, which works out to about $12.50 a year. This fee applies regardless of your LLC's size or revenue. You submit the biennial report for domestic and foreign limited liability companies through the Secretary of State's online filing system or on the paper form. Payment must accompany your filing and can be made by credit card during online submission or by check if you mail the form. Every Nebraska LLC files in odd-numbered years, in the January 1 to April 1 window, regardless of formation date. Failing to file leads to delinquency on June 16 and administrative dissolution. Nebraska charges no monetary late fee, but reinstating a dissolved LLC costs $30, or $500 if you have to use the Application for Late Reinstatement, so filing on time is far cheaper. Visit the Nebraska Secretary of State website to confirm your filing status and submit your report online.
Nebraska LLC reports are biennial, not annual. Every Nebraska LLC files in the same window: between January 1 and April 1 of each odd-numbered year. There is no alternating odd-year or even-year assignment based on your formation date. Under Neb. Rev. Stat. 21-125, your first biennial report is due in the January 1 to April 1 window of the odd-numbered year following the calendar year in which you formed, so an LLC formed at any point in 2026 files its first report between January 1 and April 1, 2027. The fee is $25 filed electronically or $30 filed in writing. Missing April 1 doesn't trigger a daily or monetary penalty. Instead, your LLC becomes delinquent on June 16 and can be administratively dissolved if the report stays unfiled, which jeopardizes liability protection and business operations. File through the Secretary of State's online portal at sos.nebraska.gov to secure your compliance status.
No, Nebraska doesn't grant exemptions from biennial report filing based on business size, revenue, or activity level. All active LLCs registered with the Nebraska Secretary of State must file their biennial reports to maintain good standing status. The only circumstance that eliminates the filing requirement is if your LLC has been formally dissolved through the Secretary of State or merged into another entity with proper documentation filed. Filing the biennial report costs $25 electronically or $30 in writing per LLC and is due between January 1 and April 1 of each odd-numbered year. Failure to file results in delinquency on June 16 and then administrative dissolution, which removes your legal protections, exposes you to personal liability, and prevents you from conducting business in Nebraska. To remain compliant, submit the biennial report for limited liability companies to the Nebraska Secretary of State inside that window. Begin by locating your LLC's formation date to confirm which odd-numbered year is your first filing year.
Sources
Each entry below is a document recorded in our verified Nebraska sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.
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Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.
