Nebraska Corporation Requirements

After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for Nebraska corporations.

Corporate records

Nebraska corporations must keep the following items with their corporate records at the principal business location:

  • The Articles of Incorporation and any amendments
  • Bylaws
  • Minutes of director and shareholder meetings
  • A list of names and business addresses of current directors and officers
  • Most recent annual report

Corporate taxes and fees

The following are taxation requirements and ongoing fees for Nebraska corporations:

  • Biennial report. Nebraska requires corporations to file a biennial (every two years) report, called the Occupation Tax Report and Payment. It is due March 15. The amount due is calculated based on the corporation’s paid-up capital stock.
  • Taxes. For complete details on state taxes for Nebraska corporations, visit Business Owner's Toolkit or the State of Nebraska.
  • Federal tax identification number (EIN). An EIN is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
  • State tax identification number. Nebraska requires a state tax identification number.

Business licenses

Business licenses and/or permits are required for most businesses. The BizFilings Business License Application Package can help you stay on top of these requirements.

S corporation election

Nebraska recognizes the federal S corporation election and does not require a state-level S corporation election.

Additional Nebraska information

View the following additional resources BizFilings has for forming and maintaining companies in Nebraska: