Nebraska LLC Requirements

Each state has different requirements for forming a limited liability company (LLC). Whether you are starting a business or incorporating a business already in existence, you'll want to understand the state requirements for LLC formation.

Cost to form a Nebraska LLC

At BizFilings, we clearly outline our fees and the Nebraska state fees. When you view our pricing to form an LLC you plainly see:

• BizFilings’ package prices. BizFilings offers three incorporation service packages from which you can choose.
• State fee for standard turn-around. Our pricing clearly shows the state fee to incorporate in Nebraska with standard turn-around.
• Expedited turn-around. You will see the BizFilings and state fee, if any, for expedited turn-around.
• Certified copy. Our pricing also clearly displays the BizFilings and state fee, if any, for issuing a Certified Copy of the Articles of Organization.

LLC Name

The name of an LLC must end with "Limited Liability Company," "Ltd. Liability Company," "Ltd. Liability Co.," "LLC" or "L.L.C." It must be distinguishable from the name of an LLC incorporated or authorized to transact business in the state, an LLC name reserved or registered, the fictitious name of a foreign LLC, a trade name registered in the state, the trade name of domestic or foreign LLCs entitled to do business in the state, or a name that is reserved or registered. However, the similar name may be registered if the LLC affected consents in writing or by court decree.

Member/Manager information

The following are Nebraska’s requirements for the members/managers of LLCs:

• Minimum number. LLCs must have one or more members/managers.
• Residence requirements. Nebraska does not have a provision specifying where members/managers must reside.
• Age requirements. Nebraska does not have age requirements.
• Inclusion in the Articles of Organization. Member/Manager names and addresses are required to be listed in the Articles of Organization.

Requirements for the Articles of Organization

The document required to form an LLC in Nebraska is called the Articles of Organization. The information required in the formation document varies by state. Nebraska's requirements include:

• Registered agent. LLCs must list the name and address of a registered agent with a physical address (no post office boxes) in Nebraska. The registered agent must be available during normal business hours to accept important legal and tax documents for the business.

Other filings required at time of incorporation

Some states require additional filings or steps at the time of incorporation, such as a county level filing, publishing notice of the LLC formation in a local newspaper or an initial report filing. Nebraska requires the following:

• Publication requirement. Nebraska requires LLCs to publish notice of the incorporation for three consecutive weeks in a publication (i.e. newspaper) in the county of the principal business location. If the LLC does not have a principal business location in Nebraska, the notice may be published in the county of the registered agent’s location. Proof of publication must be filed with the Secretary of State.

Professional services businesses

Nebraska allows professionals, such as accountants, attorneys and physicians, to form a professional limited liability companies (PLLCs)..

After forming a limited liability company (LLC) , 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 an LLC provides its owner(s). This guide outlines the ongoing requirements for Nebraska LLCs.

LLC taxes and fees

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

• Biennial report. Nebraska requires LLCs to file a biennial (every two years) report. It is due between January 1 and April 1 of each odd-numbered year. The filing fee is $10.
• Taxes. For complete details on state taxes for Nebraska LLCs, visit Business Owner's Toolkit or the State of Nebraska .
• Federal tax identification number (EIN). An EIN is required for LLCs 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.

Additional Nebraska information

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

• Nebraska Corporation Formation