How to Incorporate in Nebraska

This page was last fact-checked October 24, 2013.

If you’re looking to incorporate in Nebraska, you’re in the right place. This guide will help you file formation documents, get tax identification numbers, and set up your company records.


Paperwork:

  • Articles of Incorporation
  • Bylaws
  • IRS Form SS-4: Obtain an EIN
  • Form 2553: S-Corp Election, if desired
  • Form 20: Nebraska Tax Application, if required

Cost:

  • Incorporation: $60 + $5/page for up to $10,000 authorized stock. $100 + $5/page for $10,001 - $25,000 authorized stock.

Time:

  • Incorporation: ~1-2 business days online. ~5-7 business days by mail.

How to Incorporate in Nebraska

1 Choose a corporate structure

Incorporating means starting a corporation. If you want to form an LLC, please see "How to Form an LLC in Nebraska".

Is your corporation for-profit or not-for-profit? If you are starting a nonprofit, please see "How to Start a Non-Profit Organization in Nebraska".

C-Corp and S-Corp refer to taxation with the IRS, not to legal structures. Your corporation is taxed as a C-Corp unless you file an election to be taxed as an S-Corp (explained below).

2 Check Name Availability

The legal name of your corporation may not conflict with any other registered name. Check availability of your desired name by conducting a name search.

Name Search:
Secretary of State database search. The state suggests checking name availability via a written request. E-mail sos.corps@nebraska.gov.
Name Reservation:
Optional
Suffix:
Shall contain the word corporation, incorporated, company, or limited, or the abbreviation corp., inc., co., or ltd., or words or abbreviations of like import in another language, except that a corporation organized to conduct a banking business under the Nebraska Banking Act may use a name which includes the word bank without using any such words or abbreviations State of Nebraska Statutes §21-2028
3 Appoint a Registered Agent

Identify the corporation’s Nebraska registered agent. This individual or company receives notice of lawsuit and other legal service for the corporation.

4 File Nebraska Articles of Incorporation

File the articles of incorporation to create your corporation.

Submit to:
Nebraska Secretary of State
http://www.sos.ne.gov/
Form:
No state template. Refer to the statutes for required information.
Filing Method:
Mail, in-person, or online eDelivery
Fee:
$60 + $5/page for up to $10,000 authorized stock. $100 + $5/page for $10,001 - $25,000 authorized stock.
Turnaround:
~1-2 business days online. ~5-7 business days by mail.
Law:
Nebraska Revised Statute §21-2001 et seq
Notes:
  • Include your name and address for correspondence, but not on your articles which get scanned into public record.
  • Submit two copies.
5 Establish Bylaws & Corporate Records

Your corporation must keep correct and complete books and records.

A corporation shall keep as permanent records the minutes of all meetings of its shareholders and board of directors, a record of all actions taken by the shareholders or board of directors without a meeting, and a record of all actions taken by a committee of the board of directors in place of the board of directors on behalf of the corporation.
Nebraska Revised Statutes §21-20,182

Your filed articles of incorporation are the first document for your corporate records. Your corporation will generate many other official records such as bylaws, meeting minutes, and your EIN.

Office supplies intended for a corporation will help you stay organized and save time. Optionally, get a corporate record book, seal, and document templates.

Draft bylaws (potentially using a template) which is the governing document for the corporation. The bylaws of a corporation may contain any provision for managing the business and regulating the affairs of the corporation that is not inconsistent with law or the articles of incorporation (Nebraska Revised Statutes §21-2022). You will review and ratify the bylaws at your first board of directors meeting.

6 Hold Organizational Meeting

Hold the organizational meeting of the incorporators or initial directors in compliance with Nebraska Revised Statutes §21-2021. You may hold the meeting in our outside of Nebraska. Keep minutes of this meeting.

As you are recruiting directors and officers, keep in mind that in Nebraska:

  • A board of directors shall consist of one or more individuals, with the number specified in or fixed in accordance with the articles of incorporation or bylaws. The articles of incorporation or bylaws may prescribe qualifications for directors. A director shall not be required to be a resident of this state or a shareholder of the corporation unless the articles of incorporation or bylaws so prescribe. (Nebraska Revised Statutes §21-2080, Nebraska Revised Statutes §21-2079)
  • Nebraska does not require a specific list of officers. Officers typically include president, secretary, and treasurer. A corporation shall have the officers described in its bylaws or appointed by the board of directors in accordance with the bylaws. The same individual may simultaneously hold more than one office in a corporation. (Nebraska Revised Statutes §21-2097)
7 Get a Federal Employer Identification Number (EIN)

Your corporation must obtain an EIN regardless of whether it will hire employees.

Submit to:
Internal Revenue Service
http://www.irs.gov/
Form:
IRS Form SS-4
Guidance:
IRS Pub 1635: Understanding Your EIN
Filing Method:
Mail, phone, fax, or apply online with the IRS
Fee:
$0
Turnaround:
Immediately online
Notes:
The IRS website is only available during certain hours. Print your EIN before closing your session.
8 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.

Submit to:
Nebraska Department of Revenue
http://www.revenue.ne.gov/
Form:
Form 20: Nebraska Tax Application
Filing Method:
Mail
Fee:
Usually $0. See Section 15 of the form for programs requiring fees.
Turnaround:
~2 weeks
9 Consider Electing S-Corp Taxation

By default, your corporation is taxed as a C-Corporation. Some corporations, especially smaller ones, benefit from electing S-Corp tax treatment:

  • 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.
  • S-Corp treatment avoids double-taxation. It is generally the best choice for small businesses.
10 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.

* Ongoing Filings to Maintain Your Corporation

You must file federal and state tax returns. You must also file:


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