Nebraska Annual Report: Due Date, Fee & Late Penalty

Last verified: 2026-10-04 against the Nebraska Secretary of State, Business Services Division and other official sources listed below

Short answer: Nebraska LLCs file the Biennial Report every two years (by April 1 of each odd-numbered year (delinquent after June 16); fee $30). Corporations: by March 1 of each even-numbered year (delinquent after April 15), fee $26.

Nebraska annual report due date calculator

Pick the entity type and formation date to get your exact next due dates, fee and late penalty.

Entity type

Formation date (optional)

Nebraska · LLC

Biennial Report: By April 1 of each odd-numbered year (delinquent after June 16)

State fee: $30
If you file late: No late fee stated by the state

File online ↗Official instructions ↗Add all your federal + state deadlines →

Verified 2026-10-04 against 2 official sources: [1] sos.nebraska.gov [2] sos.nebraska.gov

Nebraska LLC: Biennial Report

Due: By April 1 of each odd-numbered year (delinquent after June 16)
How often: Every 2 years
First report: April 1 of the first odd-numbered year after formation
State fee: $30 — On the 2025-2026 report form; the online filing fee isn't stated separately on the fee page
Late fee: None stated by the state
Grace period: Due April 1, delinquent if not filed by June 16
Dissolution: An LLC that hasn't filed by the June 16 delinquency date is administratively dissolved
Reinstatement: Application for Reinstatement $30 (late reinstatement $500 — see the reinstatement page for which applies)

Sources: [1] sos.nebraska.gov · [2] sos.nebraska.gov

Nebraska corporation: Biennial Report and Occupation Tax

Due: By March 1 of each even-numbered year (delinquent after April 15)
How often: Every 2 years
First report: March 1 of the first even-numbered year the corporation is registered on January 1
State fee: $26 — The report is filed with the occupation tax, set by paid-up capital: $26 up to $10,000, $40 up to $20,000, rising in steps to $23,990 above $100 million (Neb. Rev. Stat. 21-303)
Late fee: None stated by the state
Grace period: Due March 1, delinquent if not filed and paid by April 15
Dissolution: Not filed and paid by April 15: the corporation is administratively dissolved on April 16 (foreign corporations have their authority revoked)
Reinstatement: File an application for reinstatement with the occupation tax report and fee (by mail or in person; not online)

Sources: [1] sos.nebraska.gov · [2] nebraskalegislature.gov · [3] nebraskalegislature.gov · [4] sos.nebraska.gov

Nebraska nonprofit corporation: Biennial Report

Due: By April 1 of each odd-numbered year (delinquent after June 16)
How often: Every 2 years
First report: April 1 of the first odd-numbered year after incorporation
State fee: Not stated
Late fee: None stated by the state
Grace period: Delinquent if not filed by June 16
Dissolution: Administratively dissolved if not filed by the June 16 delinquency date

Sources: [1] sos.nebraska.gov

Foreign (out-of-state) LLCs and corporations registered in Nebraska

LLC: Foreign LLCs follow the same odd-year biennial schedule (April 1, delinquent June 16)
Corporation: Foreign corporations file the even-year biennial report and occupation tax (March 1, delinquent April 15); authority is revoked April 16 if unpaid

Good to know

A 2025 bill (LB315) to end the corporate biennial report and occupation tax was still in committee; the current law (Neb. Rev. Stat. 21-301) applies.

Nebraska annual report FAQ

When is the Nebraska LLC annual report due?

Biennial Report: By April 1 of each odd-numbered year (delinquent after June 16). First report: April 1 of the first odd-numbered year after formation. Use the calculator on this page with your formation date to get the exact date.

How much is the Nebraska annual report fee?

LLC: $30 (On the 2025-2026 report form; the online filing fee isn't stated separately on the fee page). Corporation: $26 (The report is filed with the occupation tax, set by paid-up capital: $26 up to $10,000, $40 up to $20,000, rising in steps to $23,990 above $100 million (Neb. Rev. Stat. 21-303)). Nonprofit corporation: Not stated. These are state fees; portal or card fees may apply.

What happens if I file my Nebraska annual report late?

An LLC that hasn't filed by the June 16 delinquency date is administratively dissolved.

Where do I file the Nebraska annual report?

With the Nebraska Secretary of State, Business Services Division, online at sos.nebraska.gov/new-online-business-filing-system.

Official Sources

Figures checked against these sources on 2026-10-04

General information, not legal advice. Confirm current fees and deadlines with the Nebraska Secretary of State, Business Services Division before filing.