Should you form your LLC in Nebraska? We've collected the relevant information that will help you make this decision.

Pros

  • Taxed as partnership
  • 6.84% tax rate
  • Among "Best States for Business" (Forbes 2016)

Cons

  • Owner disclosure in original filing
  • Harsh winter weather

Cost of doing business

  • $105 filing fee / $26 bi-annual statement

Privacy

  • Owner disclosure in original filing

Forming an LLC in Nebraska

The name
In order to communicate to the public that your new business is an LLC, its official name will need to end with one of the following signifiers (or abbreviation of): “Limited liability company”, “LLC”, or “L.L.C.” In addition, it is required that the name of your business is not intentionally misleading to consumers, for any reason. Your company’s new name must also be completely unique, and not deceptively similar to any other organizations name or trademarks. Do a FREE name search now.

Ownership
The owners of an LLC are called “members.” The following information must be required regarding your LLCs members:

  • Required number of members
    Nebraska LLCs must have at least one member or manager listed in their incorporation documents.
  • Age restrictions
    LLC members in Nebraska may be of any age.
  • Residence restrictions
    There are no residence restrictions imposed on LLC members in Nebraska.
  • What information needs to be included in the Articles of Organization?
    LLC Members in Nebraska are required to list their name and address in their Articles of Organization.

Requirements for the Articles of Organization

The Articles of Organization is a document that must be filed during the LLC formation process in every state. Here is the information that must be included in this document when filing in Nebraska:

Registered agent information
All Nebraska LLCs must have a registered agent on file, and submit their name and address (which cannot be a PO box). This agent will be required to be accessible during standard business hours, and act as the state’s point of contact with the company. Learn more about registered agents.

Additional Nebraska filing requirements

Many states have steps in the LLC formation process that are unique to that state. These can also vary at the municipality or county level as well. Here are the steps required throughout all of Nebraska:

Public notice requirements
New LLCs in Nebraska must publish an official formation notice in a local publication for three straight weeks after incorporation. This must be done in the county of the company’s principal office or registered agent. A copy of this notice, or receipt from the publisher, must be sent to the Secretary of State.

If your business is a professional practice
Professional service companies are permitted to form as LLCs in Nebraska. However, the state does not recognize the professional limited liability company (PLLC) as a formal structure.

Nebraska LLC taxation and fee requirements

There are several tax and fee requirements that must be addressed by LLCs in Nebraska. They are as follows:

Taxation
All states have complex taxation requirements. For more information regarding taxes in Nebraska, it is advised that you visit the state’s official business related website. 

Annual report requirements
LLCs in Nebraska are required to file a bi-annual report every two years, which is due by April 1st on each odd-numbered year. The cost of this filing is currently $10. Learn more about annual reports.

Tax identification numbers
Nebraska requires an EIN (employee identification number) for all LLCs that will have employees, and most banks will require one to open accounts. Nebraska also requires LLCs to obtain state tax ID numbers. Learn more about EINs.

Business license requirements

The business licenses and permits required in Nebraska vary wildly depending on the county or municipality in which your new LLC is located. If you would like to see more in-depth information on licenses and permits, please feel free to visit the content in our learning library that covers business licenses and permits.

Need a Nebraska corporation instead? Click here.