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.
Nebraska corporations must keep the following items with their corporate records at the principal business location:
- The Articles of Incorporation and any amendments
- 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 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:
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