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Basic
$199
Fees for filing legal documents to register or maintain a business.
02 weeks processing
Agent fee
Registered Address
Document filing with the Secretary of State
Standard
$499
Fees for filing legal documents to register or maintain a business.
05 days processing
Includes everything in basic package
Comprehensive name check
Preparation of Articles of Incorporation
Lifetime customer support (phone & email)
Federal Tax ID (EIN) Obtainment Service
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$599
Fees for filing legal documents to register or maintain a business.
01 day processing
Includes everything in standard package
2 hours of free tax consultation
Key Points of Nebraska LLCs
Strong Liability Protection
Nebraska LLCs protect members and managers by limiting personal liability for business debts and obligations.
Biennial Reporting Requirement
LLCs in Nebraska must file a biennial report every two years with a modest fee to maintain good standing.
Affordable Fees & Flexible Structure
Formation costs and ongoing fees in Nebraska tend to be reasonable; management structure is flexible.
Understanding Nebraska LLCs
A Nebraska LLC combines the liability protection of a corporation with the simplicity and flexibility of a partnership, making it suitable for entrepreneurs wanting legal safety with less regulatory burden.
What is a Nebraska LLC?
A Nebraska LLC offers limited liability for its members/managers, shielding personal assets from business liabilities. It allows either member-managed or manager-managed structures under state rules.
A Nebraska LLC offers several benefits, including:
Limited personal liability for owners/managers. Relatively low fees for biennial maintenance and clear reporting obligations. Flexibility in organizational management and internal governance.
Why choose an LLC in Nebraska?
Choosing an LLC in Nebraska gives you strong legal protections, modest recurring costs, and a stable regulatory environment with predictable biennial reporting. It works well for small businesses seeking structure without excessive overhead.
Key Benefits Include:
Strong Liability Protection
Biennial Reports Required
Affordable Fees
Flexible Structure
Predictable Obligations
Clear Guidelines
Pros and Cons of an LLC in Nebraska
Starting a Nebraska LLC: Benefits
A Nebraska LLC provides asset protection, easy formation, and modest ongoing fees, especially given the biennial filings.
Taxation of a Nebraska LLC
Nebraska LLCs are taxed at the federal level as pass-through entities by default; the state does not impose an LLC-level income tax but members report profits/losses on personal returns. State taxes may apply depending on business activities and income.
Starting a Nebraska LLC: Drawbacks
Biennial reports are required every two years; missing deadlines can lead to administrative revocation. Some counties require publication of notice of formation; fees and requirements vary by locality.
Who Can Form an LLC in Nebraska?
Any individual or business entity (including non-residents and foreign LLCs) may form or register to operate an LLC in Nebraska.
Types of LLCs in Nebraska
Domestic LLC (Nebraska-based LLC)
A domestic LLC is one formed under Nebraska law; it operates primarily within Nebraska and must fulfill local filing, naming, registered agent, and biennial reporting obligations.
Foreign LLC (Out-of-state LLC registering in Nebraska)
A foreign LLC (formed in another state) must obtain a certificate of authority to transact business in Nebraska, appoint a registered agent in Nebraska, and comply with Nebraska’s reporting and fee requirements.
Restricted LLC
There is no formal type called “Restricted LLC” in Nebraska law for limiting member distributions; such restrictions must be handled in the LLC’s operating agreement.
Professional LLC (PLLC)
Nebraska allows professional limited liability companies (PLLCs) or similar professional entities for licensed professionals, subject to state licensing boards and relevant statutes.
How to Start an LLC in Nebraska
Choose a Business Name
Select a unique name that includes "LLC" or "L.L.C." and ensure it’s distinguishable from existing entities in Nebraska. Use the Secretary of State’s name search tool to verify availability.
Appoint a Registered Agent
Designate a registered agent to accept legal documents. This can be an individual or a registered service company with a physical address in Nebraska.
File the Articles of Organization
Submit Form LLC to the Nebraska Secretary of State, providing LLC name, principal office address, and registered agent details.
Create an Operating Agreement
Though not required, it’s recommended to draft an Operating Agreement outlining ownership, governance, and profit distribution to reinforce liability protection and support tax compliance.
Nebraska LLC Requirements
Age and Residency
Number of Members
Management Structure
Registered Agent and Office
Name Compliance
Nebraska LLC Application
To start an LLC in Nebraska, the key step is filing the Articles of Organization with the Nebraska Secretary of State. This legally establishes the LLC.
Required Information
- LLC name (must include “Limited Liability Company,” “LLC,” or “L.L.C.”) and be distinguishable in Nebraska.
- Registered agent’s name and physical Nebraska address.
- Principal place of business address.
- Organizer(s) name & address.
- Governance structure: whether member-managed or manager-managed.
Filing Options
- Online via the Nebraska Secretary of State's website.
- By mail, though online is faster where available.
Post-Filing Requirements
- Operating Agreement is not required by state statute, but highly recommended for governance, internal rules, and member agreements.
- Registered agent must maintain valid address and accept service.
- Biennial Report filings every two years by April 1, with grace period until June 1.
Nebraska LLC Taxation
Pass-Through Tax Treatment
Nebraska LLCs are treated as pass-through entities by default for state tax purposes; profits or losses pass to owners. If the LLC elects to be taxed as a corporation, corporate tax rules apply.
State Income Tax on Owners
Members report their share of income on their individual Nebraska income tax returns and pay state income taxes as required.
Sales & Use Tax
LLCs selling taxable goods or services must collect and remit Nebraska’s sales tax; use tax applies for out-of-state purchases. Rates include state base plus local additions.
No Annual Franchise Tax (for LLC level)
Nebraska does not impose a separate LLC-level franchise tax or minimum entity tax specifically for LLCs beyond the biennial report fee.
Nebraska LLC Annual Filing (Biennial Report)
What to File
The biennial report requires current LLC name, principal office address, registered agent and office address, and any changes in membership, management, or address.
Filing Deadlines
LLC biennial reports are due by April 1 of odd-numbered years; there is a grace/delinquency period until June 1.
Penalties & Consequences
Failure to file on time leads to a delinquent status, possible administrative revocation of the LLC’s registration if not remedied.
Expanding Your Nebraska LLC
As your business grows, you may operate in other states. This typically means registering as a foreign LLC in each state where you do business, paying applicable fees, and ensuring compliance with those states’ laws.
Registering a Foreign LLC in Nebraska
If your LLC was formed in another state but wishes to conduct business in Nebraska, you must file for foreign qualification in Nebraska, designate a registered agent in Nebraska, and satisfy Nebraska’s reporting and fee requirements.
Doing Business in Other States
To expand beyond Nebraska, foreign-qualify in each state where business is conducted, maintain annual/biennial reports and stay compliant in all jurisdictions, including Nebraska.
Find The Right State To
Form An LLC
Every state has different rules, costs, and considerations for LLC formation.
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Doing Business in Nebraska
Frequently Asked Questions
Yes, most states require you to have a registered agent to handle legal documents and notices during business hours.
While not always required by law, having an operating agreement is a smart move to outline your LLC’s rules and avoid disputes down the road.
An EIN is a federal tax ID; most LLCs need one to open a business bank account, file taxes, or hire employees.