LLC Biennial Report and Tax Filing Requirements in Nebraska

Learn about annual report and tax filing requirements for Nebraska LLCs.

By , Attorney
Updated by Amanda Hayes, Attorney (University of North Carolina School of Law)

To create a limited liability company (LLC), you must file documents with the state. But your work isn't done after you register your LLC. You must also file reports and pay taxes throughout your LLC's life to the state to keep your LLC in good standing.

Let's look at the most important ongoing reporting and state tax filing requirements for Nebraska LLCs. (If you want information about other states' LLC requirements, take a look at our article on LLC tax and filing requirements.)

Nebraska LLC Biennial Report

If you have a Nebraska LLC, you must file a biennial report for your LLC every odd-numbered year with the Nebraska Secretary of State (SOS). You can use your LLC's state-issued SOS account number to request a pre-populated report from the SOS to deliver to the SOS.

Only a few pieces of information, such as the LLC's principal office address, and the name and address of the LLC's registered agent, are required to complete the statement.

The due date for the biennial report is April 1 of odd-numbered years. As of 2024, the biennial report filing fee is $30 for paper and $25 for online.

State Business Taxes in Nebraska

Most LLCs are considered "pass-through tax entities" (PTEs) for income tax purposes. With a pass-through tax entity, the individual owners pay taxes on their share of the businesses' income. The LLC itself doesn't pay income tax, only the members do. In other words, the responsibility for paying income tax passes through the LLC to its members.

Individuals and businesses report and pay taxes to the Nebraska Department of Revenue (DOR).

In Nebraska, individual taxpayers can file and pay their taxes online using either:

Businesses can report and pay income tax through federal/state e-file. You can also register your business online with the DOR to report and pay business income taxes. If your LLC collects sales tax or has employees, it must register with the DOR.

Electing corporate tax status. Typically, LLCs are taxed as partnerships by default. However, you can choose to have your LLC taxed as a corporation for federal tax purposes by filing IRS Form 2553 with the IRS. If you elect to have your LLC taxed as a corporation with the IRS, your LLC will also be taxed as a corporation in Nebraska. As a result, you'll need to pay the state's corporation income tax. Nebraska's corporation income tax is generally calculated at one flat rate for income below $100,000 and a higher flat rate for any income of $100,000 or more.

Electing pass-through entity tax (PTET) status. Many states, including Nebraska, are now allowing pass-through entities to pay income tax at the entity level. If your LLC is taxed as a partnership, you can elect to have your LLC pay the PTET. When your LLC makes this election, its members can then claim a credit for their distributive share of the tax paid by the LLC. File Form PTET-E to make this election. Find more information on the DOR's PTET FAQ webpage.

If your LLC is taxed as a partnership, then it must file a Nebraska Return of Partnership Income, Form 1065N. If your LLC is taxed as a corporation, it must file a Nebraska Corporation Income Tax Return, Form 1120N.

Visit the DOR's business income tax FAQ webpage to learn more about the taxes your LLC is responsible for.

Nebraska Employer Taxes

If your LLC will have employees, you must pay employer taxes to the federal and state governments. You'll need to apply for an employer identification number (EIN) from the IRS before you start reporting and paying these taxes.

Nebraska requires any business that has employees to register with the DOR. You can register either online (as discussed in the previous section) or by mail by completing a Nebraska Tax Application, Form 20. You'll need to indicate that you're registering for income tax withholding.

Withholding employee wages. As a Nebraska employer, you must withhold and pay employee income taxes to the DOR. After registering your business, you'll receive a certificate for income tax withholding from the DOR. You must file withholding taxes periodically—either monthly, quarterly, or annually—depending on how much income tax your LLC withholds. You must also file Form W‑3N, Nebraska Reconciliation of Income Tax Withheld every year to reconcile your LLC's withholdings. You can submit these filings using NebFile for Business. Check out the DOR's Nebraska income tax withholding webpage for more details about when and how to file.

Unemployment insurance (UI) tax. In addition to withholding taxes, your LLC will probably need to pay state UI taxes to the Nebraska Department of Labor (NDOL). Your business can register for an employer account with the DOL using NEworks. You can also submit UI Form 1 to register your business for this tax. After you register your LLC, you'll need to file quarterly tax and wage reports and make payments. You can use NEworks to submit these reports.

Nebraska Sales and Use Tax

If your LLC will sell taxable goods or services to customers in Nebraska, you'll need to collect and pay sales tax to the DOR. Nebraska requires businesses that collect sales tax to register with the DOR. You can register your business for sales tax like you registered your business for income tax withholding. Be sure to indicate on the tax application that you're registering for sales tax.

After you've registered, you'll be issued a sales tax permit. You must display this permit at each retail location. You'll need to file sales and use tax returns either monthly, quarterly, or annually. The DOR will assign your LLC a filing frequency depending on your LLC's yearly sales tax liability. You can file your sales tax return (Form 10) online using NebFile for Business.

Visit the Nebraska sales and use tax section of the DOR website for more information.

LLC Registration in Other States

If you will be doing business in states other than Nebraska, you might need to register your LLC in some or all of those states. Whether you're required to register will depend on the specific states involved: Each state has its own rules for what constitutes doing business and whether registration is necessary.

Typically, you'll need to register as an out-of-state (foreign) business if your LLC:

  • has a physical presence in the state (such as an office, warehouse, or store)
  • hires employees in the state, or
  • solicits business in the state (such as by telephone, print ads, mail, or the internet).

Check each relevant state's laws around qualifying as a foreign business. You can also check out our state guide to qualifying to do business outside your state to determine whether you need to register your LLC.

More Information About Nebraska LLCs

Nebraska's SOS and DOR websites have useful information on how to form and manage your LLC. You can find particularly useful tax guidance on the Starting a Business in Nebraska webpage of the DOR website.

Nebraska's LLC reporting and tax filing requirements can get complicated. If you're not sure how to register your business, when to file the appropriate tax forms, or what filing method to use, talk to a Nebraska business attorney or tax professional. They can help you locate the forms you need and make sure you meet the filing deadlines to keep your LLC active and in good standing.

If you're interested in general guidance related to managing and running your LLC, check out the articles in the LLC section of our website.

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