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Small Business Information Resources > INC and LLC Filing Requirements and Forms (by State) > Nebraska
Nebraska Corporation & LLC Filing Requirements
The following is provided for informational purposes only and should not replace the advice of professional counsel. Although we make every effort to keep the information presented here up to date, states continuously change their policies, forms, fees, and information. Because of this, we make no guarantees as to the accuracy of the information presented in this current revision. Please report any problems you may encounter with moved or broken links on this page by clicking here. (Make sure to include the state and the defective link names in your e-mail.) Last update: May 17, 2007
General Info
Agencies
If you have further questions regarding business filings or fees, need additional filing forms, or want to contact your state's business division, here is the agency's contact information.
Secretary of State
Corporations Division
Room 1301
State Capitol
P.O. Box 94608
Lincoln, NE 68509-4608
(402) 471-4079
FAX: (402) 471-3666
http://www.sos.state.ne.us/business/
If you have further questions regarding business taxes, need additional tax forms, or want to communicate with your state's tax division, here is the agency's contact information.
Nebraska Department of Revenue
Nebraska State Office Building
301 Centennial Mall South
P.O. Box 94818
Lincoln, NE 68509-4818
(402) 471-5729
http://www.revenue.state.ne.us/index.html
Nebraska State Statutes
To research the State Statutes for Nebraska Corporations and LLCs, click here.
To research the State Statutes for Nebraska Partnerships, click here.
Licensing
Business Licenses
Contact your state or local agencies regarding licensing issues.
Annual Filing Requirements
Annual Report
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Fee: |
The annual report fee is based on property value with a minimum payment of $26.
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Forms: |
Annual Report - Secretary of State sends forms to the registered agent of the corporation. |
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Due Date: |
An annual report must be filed with the Secretary of State between January 1st and April 15th of each year on the prescribed form. |
Corporation Tax Returns
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Tax: |
Tax rates are 5.58% of the first $50,000 of taxable income, or $2,790 plus 7.81% of taxable income over $50,000.
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Forms: |
Form 1120N - Corporation 2006 Income Tax Return (instructions)
Form 1120SN - S Corporation 2006 Income Tax Return (instructions)
Tax Form List - 2006 Tax Forms (Also 1997-2005) |
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Due Date: |
Tax returns must be filed on or before the 15th day of the third month following the close of the taxable year, or March 15th for calendar year filing. |
Limited Liability Company
Annual Filing Requirements
Annual Report
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Fee: |
The annual report fee is based on property value with a minimum payment of $26.
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Forms: |
Annual Report - Secretary of State sends forms to the registered agent of the corporation.
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Due Date: |
An annual report must be filed with the Secretary of State between January 1st and April 15th of each year on the prescribed form. |
LLC Tax Returns
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Tax: |
Tax rates are 5.58% of the first $50,000 of taxable income, or $2,790 plus 7.81% of taxable income over $50,000. The non-resident income tax rate is calculated at 6.84%.
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Forms: |
Form 1120N - Corporation 2006 Income Tax Return (instructions)
Form 1065N - Partnership 2006 Return of Income (instructions)
Tax Form List - 2006 Tax Forms (Also 1997-2005)
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Due Dates: |
Corporate Tax returns must be filed on or before the 15th day of the third month following the close of the taxable year (March 15th for calendar year filings), unless the LLC is filing as a 1065 Partnership, which would make taxes due by April 15th. |
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