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How to Form an LLC in Nebraska
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This guide to starting an LLC in Nebraska provides step-by-step instructions on filing formation documents, obtaining tax IDs, and setting up company records.
LLCs are the most popular business structure because they are inexpensive to form, provide flexibility to the owners, and are easy to run. Forming your LLC legally establishes your business, limits your personal liability, and gains tax flexibility. The following step-by-step will help you as you undertake this process.
Fast Facts: Your Budget and Timeline
Here is an overview of the total paperwork, cost, and time it takes to form an LLC in Nebraska. Be sure to read the final step in this guide - "Ongoing Filings" - to understand your ongoing costs to maintain a compliant Nebraska LLC.
- Nebraska LLC Articles of Organization
- Operating Agreement
- IRS Form SS-4: Obtain an EIN
- Form 20: Nebraska Tax Application
- FinCEN Beneficial Ownership Report
- Formation: $100 + $5/page recording fee
- Formation: ~1-2 business days online. ~5-7 business days by mail.
Step-by-Step Nebraska LLC Instructions
Check Name Availability
The legal name of your LLC may not conflict with any other registered name. Check availability of your desired name by conducting a name search.
Name Search: Nebraska Secretary of State
Name Reservation: Optional Suffix:
The name of a limited liability company must contain the words limited liability company or limited company or the abbreviation L.L.C., LLC, L.C., or LC. Limited may be abbreviated as Ltd., and company may be abbreviated as Co.
State of Nebraska Statutes §21-108
Appoint a Registered Agent
Before you officially file to create your Nebraska LLC, you will need to decide who your Nebraska registered agent will be. A registered agent is a business's legal appointee to receive notice of lawsuit and other legal or government notices.
State law requires every LLC to have a registered agent. The registered agent is designated when you file Nebraska articles of organization with the Nebraska Secretary of State.
Our reliable registered agent service fulfills this requirement. You get:
- Same-day documents from our local office in Lincoln
- Immediate online access to state forms with our address and, where required, our signature
- Annual fees from $89 to $99 per state with no additional charges
File Nebraska Certificate of Formation
File the articles of organization to create your limited liability company.
Agency: Nebraska Secretary of State Form: Filing Method:
Mail or online.
$100 online or $110 in-person
- Include your name and address for correspondence, but not on your articles which get scanned into public record.
- Submit two copies.
Establish Company Records
Your LLC must keep correct and complete books and records. Your filed articles of organization are the first documents for your LLC’s records. Your LLC will generate many other official records such as:
- Meeting minutes
- Operating agreement
- EIN verification letter
- Amendments and other filings made to the LLC throughout its lifetime
Organizations need a secure, centralized tool for managing and accessing sensitive records. Our Records Manager software offers a simple, efficient way for LLCs to store records, track members and managers, and customize meeting notifications.
Create the Operating Agreement
Draft an Operating Agreement (potentially using a template) which is the governing document for the LLC. It defines the formalities of how the LLC will run itself such as holding an annual meeting. You will review and adopt the agreement at your organizational meeting.
Hold the Organizational Meeting
The first meeting of the members of the LLC is the organizational meeting. You will need your filed articles of organization and your operating agreement in order to conduct this meeting. Keep minutes of this meeting and store them in your company record book.
Get a Federal Employer Identification Number (EIN)
If your LLC has more than one member or will hire employees, it must obtain an EIN. An EIN is also often required to open a bank account.
Agency: Internal Revenue Service (IRS) Form: Filing Method:
Mail, phone, fax, or online.
Immediately online or by phone. 4 business days by fax. 4-5 weeks by mail.
The IRS website is only available during certain hours. Print your EIN before closing your session. For additional guidance, see IRS Pub 1635: Understanding Your EIN.
Get Nebraska State Tax Identification Numbers/Accounts
Registration state tax id(s) and accounts is required if you will have employees, intend to engage in retail sales, renting/leasing tangible personal property, or will be providing services which are subject to sales tax.
Report Beneficial Ownership Information to FinCEN
As of January 1, 2024, millions of entities in the US need to report beneficial ownership information (BOI) to the Financial Crimes Enforcement Network (FinCEN) as part of the Corporate Transparency Act (CTA). LLCs formed before that date must submit BOI before January 1, 2025, while those formed after must submit it within 30 days of formation.
Our BOI reporting service completes the initial filing and provides support for updating your information going forward. We will:
- Submit your beneficial ownership filings to FinCEN
- Handle initial filing, updates, and changes as needed
- Ensure compliance with BOI reporting requirements for $149 per year
Consider Electing S-Corp or C-Corp Taxation
By default, your LLC receives pass-through taxation and the vast majority of LLCs keep this tax classification. Some LLCs benefit from electing S-Corp or C-Corp tax treatment:
- S-Corp treatment can help owner-employees who earn more than ~$75,000 per year save on self-employment taxes. File Form 2553: S-Corp Election.
- C-Corps suffer from double taxation: the corporation pays taxes on profits then members pay taxes on their distributions. If profits exceed $250,000 per owner, you provide employee benefits, or you will re-invest most of your profit in the business, you may benefit from the low tax rates on retained earnings under C-Corp treatment. File Form 8832: C-Corp Election.
Obtain Business Licenses & Permits
To run your business legally, you must obtain applicable licenses and permits. The easiest way to navigate the wide range of federal, state, and local requirements is to search by your business type and locality using the Small Business Administration Business License & Permit look-up tool.
Nebraska Business License
General Business License licensure is not required on the State level in Nebraska.
Nebraska does not have a general business license at the state level, but local licenses are often required.
Ongoing Filings to Maintain Your LLC
You must file federal and state tax returns.
Many states also require business entities to file an annual report to maintain good standing with the secretary of state. If an annual report is required for LLCs formed in Nebraska, view the table below.
Nebraska Corporation Annual Report Requirements:
Agency: Nebraska Secretary of State Form:
Mailed to registered agent, or file online.
Mail or online.
Based on Nebraska property values, minimum $52. +$3 credit card fee.
- By March 1 of even-numbered years. Reports can be filed as early as January 1.
- The Secretary of State's entity search lists January 1 as the "Next Report Due Date"; however, this is the date that the filing window opens, not the due date. Filings are not considered delinquent until April 15.
No late fee. Your business can be dissolved or revoked at 2 months late.
- A director or officer must file.
- Original signatures are not required.
For more details, see our Nebraska annual report information center page.
As your LLC grows, you will need to demonstrate your company’s good standing to banks, customers, and other state agencies. After all the work involved in forming your Nebraska LLC, don’t let a missed annual report filing cause your new business to fall out of compliance.
Tracking and filing annual reports on your own can be time consuming and lead to accidental lapses. Protect your LLC’s good standing with Managed Annual Report Service, which tracks and automatically files reports on time, every time, so you can focus on your business.
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