In Short: Nebraska LLC Biennial Report
Every Nebraska LLC files a Biennial Report with the Secretary of State between January 1 and April 1 of each odd-numbered year. State law sets the fee at $25 for an electronic filing and $30 on paper, and the next report for every LLC is due April 1, 2027.
- Who files: every Nebraska LLC and PLLC, and every foreign LLC authorized in Nebraska.
- Due date: April 1 of odd-numbered years, starting the first odd year after formation.
- Fee: $25 electronic or $30 on paper (the Secretary of State quotes $28 to file online).
- Late fee: none, but the report is delinquent after June 16.
- If you never file: the state administratively dissolves the LLC. Reinstatement costs $60, including the missed report.
Nebraska keeps its LLC report cheap and infrequent: once every two years, in odd-numbered years, for about the price of a lunch. The risk is in the timing. Because every LLC shares the same cycle, an owner who forms an LLC in an even year can easily forget a report that does not come due until the following spring.
This guide covers who files, the odd-year cycle, the fee, what the report asks for, how to file online, and what happens to an LLC the state dissolves.
Nebraska LLC Biennial Report at a Glance
| Official name | Biennial Report |
|---|---|
| Filed with | Nebraska Secretary of State, Business Services Division |
| Who files | Every Nebraska LLC and PLLC, and every authorized foreign LLC |
| Filing cycle | Every two years, in odd-numbered years |
| Due date | Between January 1 and April 1; delinquent after June 16 |
| First report | The first odd-numbered year after the LLC was formed or authorized |
| Fee | $25 electronic or $30 on paper; the Secretary of State quotes $28 online |
| Late fee or penalty | No separate late fee |
| Reinstatement | $30 plus the missed $30 report |
| Where to file | Corporate Document eDelivery or mail |
Who Must File a Nebraska LLC Biennial Report?
Under Neb. Rev. Stat. 21-125, every Nebraska LLC and every foreign LLC authorized to transact business in Nebraska delivers a biennial report to the Secretary of State. Professional LLCs file too. A series LLC also lists its protected series.
When Is the Nebraska Biennial Report Due?
LLCs file in odd-numbered years, between January 1 and April 1. The Secretary of State’s biennial reporting page says reports are due April 1 and delinquent after June 16. The first report is due in the first odd-numbered year after the calendar year the LLC was formed or authorized.
- An LLC formed in September 2026 files its first report between January 1 and April 1, 2027.
- An LLC formed in March 2025 also files its first report in 2027, the first odd year after 2025.
- Every LLC that filed in 2025 files again by April 1, 2027.
How Much Does the Nebraska LLC Biennial Report Cost?
Under Neb. Rev. Stat. 21-192, the fee is $30 for a report submitted in writing and $25 for one submitted electronically. A Secretary of State news release quotes $28 to file online. Expect to pay $25 to $30 depending on how you file.
Is there a late fee?
No separate late fee applies. The state reinstatement form shows a late fee of $0, and the missed report fee is still owed.
What Information Does the Nebraska Biennial Report Ask For?
Under Neb. Rev. Stat. 21-125, the report includes:
- The LLC’s name
- The street and mailing address of its designated office
- The name and street and mailing address of its registered agent
- The street and mailing address of its principal office
- For a foreign LLC, its state of formation and any alternate name it uses in Nebraska
The information must be current on the day the report is delivered. An incomplete report is returned, and a corrected report filed within 30 days of the notice counts as on time. A filed report can be amended later for $30.
How to File the Nebraska LLC Biennial Report: Step by Step
- Wait for the window. Online filing opens January 1 of odd-numbered years.
- Open eDelivery. Use the Secretary of State’s Corporate Document eDelivery service.
- Find your LLC. Search the entity and start the biennial report.
- Confirm the addresses. Check the designated office, registered agent and principal office.
- Pay the fee. Online filing is the cheaper option.
- Save the confirmation. Keep it with your company records.
Paper reports go by mail to P.O. Box 94608, Lincoln, NE 68509. The Secretary of State has warned that third-party mailers imitate official notices and charge far more than the state fee.
What Happens If You Miss the Nebraska Deadline?
A report not filed by April 1 becomes delinquent after June 16. Under Neb. Rev. Stat. 21-151, the Secretary of State can administratively dissolve an LLC that has not delivered its report within 60 days after the due date. It serves a determination on the LLC, which then has 60 days to cure or show that no ground exists. If it does neither, the Secretary of State files a declaration of dissolution. LLCs that missed the 2025 report were dissolved on June 17, 2025.
A dissolved LLC continues to exist only to wind up its affairs. A foreign LLC that does not file has its authority revoked and cannot reinstate; it must apply for a new certificate of authority.
Reinstating a dissolved Nebraska LLC
The Secretary of State’s reinstatement page explains the process for a domestic LLC dissolved on June 17, 2025: submit the missed biennial report with current information, the Application and Declaration of Reinstatement, and $60 in total ($30 for the report and $30 for reinstatement). These filings go by mail or in person; online filing is not available for them. LLCs dissolved earlier request a fee worksheet from the Secretary of State by email. Reinstating more than five years after dissolution costs $500 plus past fees.
Nebraska Biennial Report Tips for Non-Resident Owners
- Mark odd-numbered years. The next report for every Nebraska LLC is due April 1, 2027.
- File online for the lower fee.
- Ignore mailers asking for $125. The state fee is $25 to $30.
- Keep your registered agent current. Dissolution notices are served there.
Keep Your Nebraska LLC in Good Standing
Filing the Biennial Report on time is what keeps your LLC listed as active in Nebraska. Banks, payment processors and new partners ask for proof of that status, and the document that shows it is a Nebraska certificate of good standing. For the full picture of what the state charges, see our breakdown of Nebraska LLC costs, and if you have not formed the company yet, start with our guide on how to start an LLC in Nebraska.
Most missed filings trace back to one problem: the state’s reminder went to an old address. A registered agent service that scans and forwards state mail closes that gap. If a deadline has already passed, our guide on what happens when you miss an annual report deadline walks through the fix, and our LLC annual report guide for every state covers the rules in other states where you are registered.
Form Your Nebraska LLC With BusinessAnywhere
BusinessAnywhere forms your Nebraska LLC for $0 plus the state filing fee, includes a free first year of registered agent service so state notices reach you, and gets the EIN for non-residents without a Social Security number for $97.
Frequently Asked Questions
When is the Nebraska LLC biennial report due?
April 1 of each odd-numbered year, with filing open from January 1. The report becomes delinquent after June 16. The next report is due April 1, 2027.
How much does a Nebraska LLC biennial report cost?
State law sets $25 for electronic filing and $30 on paper. The Secretary of State quotes $28 to file online.
Is there a late fee for the Nebraska biennial report?
No separate late fee applies, but an LLC that does not file can be administratively dissolved.
What happens if I do not file my Nebraska biennial report?
The Secretary of State can administratively dissolve the LLC after the report is 60 days overdue and a further 60-day cure period passes. LLCs that missed the 2025 report were dissolved on June 17, 2025.
How much does it cost to reinstate a Nebraska LLC?
For an LLC dissolved in June 2025, $60 in total: $30 for the missed biennial report and $30 for reinstatement, filed by mail or in person. After five years, reinstatement costs $500 plus past fees.
Does a Nebraska LLC file a report every year?
No. Nebraska LLCs file every two years, in odd-numbered years.
This guide summarizes rules published by the Nebraska Secretary of State and the Nebraska Revised Statutes as of October 2026. It is general information, not legal or tax advice. Fees and forms change, so confirm the current figures on the official site before you file.
