How to Start an LLC in Nebraska

How much does it cost to start an LLC in Nebraska?

It costs $110 to start an LLC in Nebraska. After formation, you will also owe $26 every 2 years for the File Your Biennial Occupation Tax Report.

What are these fees for?

• The $110 is to file the Certificate of Organization — the document that officially creates your LLC.
• The $26 every 2 years is for the File Your Biennial Occupation Tax Report — a mandatory filing that keeps your LLC in good standing.
• See Step 7 below for additional requirements and costs.

How long does it take to get an LLC in Nebraska?

• Online filing: 3–5 business days
• Mail filing: 1–2 weeks

You can file online or by mail with the Nebraska Secretary of State.

Steps to Form an LLC in Nebraska

Step 1: Search Your LLC Name

Search your LLC name to make sure it's available in Nebraska. Two businesses in the state cannot share the same name.

Nebraska business name search →

Step 2: Choose a Registered Agent

A Registered Agent is a person or company that accepts legal mail and state notices on behalf of your LLC. Nebraska requires your Registered Agent to have a physical street address in the state — PO Boxes are not allowed. Your options:

• Yourself (if you have a physical address in Nebraska)
• A friend or family member who lives in Nebraska
• A professional Registered Agent service

Step 3: File Certificate of Organization with Secretary of State

To officially create your LLC, file the Certificate of Organization with the Nebraska Secretary of State. The filing fee is $110.

You can file online or by mail with the Nebraska Secretary of State.

Step 4: Create an Operating Agreement

An Operating Agreement is an internal document that shows who owns the LLC and how it will be run. You do not need to file it with the state or the IRS — just keep it with your business records. All LLCs should have one, even single-member LLCs.

Step 5: Get an EIN from the IRS

An EIN (Employer Identification Number) is your LLC's federal tax ID. It is free from the IRS and is needed to open a business bank account, hire employees, and file taxes.

• US residents with an SSN: Apply online at IRS.gov (takes ~15 minutes, free)
• Non-US residents without an SSN: Apply by fax or mail using Form SS-4 (takes 1–3 months)

Step 6: File Your Biennial Occupation Tax Report

First due: April 1 of the next even-numbered year after formation

Step 7: Publish Notice of LLC Formation

• Publish in a legal newspaper for 3 consecutive weeks
• After publication, file a Certificate of Publication with the Nebraska Secretary of State
• This is a unique requirement not found in most other states

After Your LLC Is Approved

Open a business bank account

Keep business and personal finances separate to maintain liability protection. You will need your EIN and your stamped/approved Certificate of Organization to open an account.

Get business licenses and permits

Nebraska does not have a state general business license. Check with your city or county for local requirements.

Understand your tax obligations

LLCs don't pay federal income tax directly. Profits and losses pass through to the members, who report them on their personal federal tax returns.

Nebraska has a state income tax. LLC members report their share of profits on their Nebraska state tax return.

Nebraska LLC FAQs