How to form an LLC in Nebraska
File a Certificate of Organization with the Nebraska Secretary of State, Business Services Division. State filing fee $100.
Due to form
$100
State filing fee
How to file
Online or by mail
Not stated on official pages.
Keeping it active
Biennial Report
By April 1 of odd-numbered years; delinquent after June 16 · $25
The steps in Nebraska
- 1
Choose a name
It must be distinguishable from other businesses on file and end with “Limited Liability Company”, “Limited Company”, “L.L.C.”, “LLC”, “L.C.”, “LC”. Must be distinguishable. Reservation $30 ($25 electronic per statute). You can reserve a name first for $30 (optional).
- 2
Appoint a registered agent
Initial agent for service of process with street address (and mailing address if different).
- 3
File the Certificate of Organization
File with the Nebraska Secretary of State, Business Services Division. You can file online or by mail. Fee: $100.
- 4
Publish a notice
Publish notice of organization 3 successive weeks in a legal newspaper of general circulation near the designated office; file proof of publication with SOS (Neb. Rev. Stat. 21-193).
- 5
Sign an operating agreement
Not filed with the state, and not required by Nebraska law, but banks and partners often ask for one. LLCPros prepares one from your answers.
- 6
Get an EIN and keep up with reports
Get a free Employer Identification Number from the IRS, open a business bank account, then file the Biennial Report (by April 1 of odd-numbered years; delinquent after June 16).
Fees
| Filing fee — Certificate of Organization | $100 |
| Optional: name reservation | $30 |
| Later: Biennial Report | $25 |
$100 online (eDelivery), $110 paper/in-office (Neb. Rev. Stat. 21-192). Certificate +$10. Newspaper publication costs extra.
State taxes to know about
No LLC-level franchise tax; LLC taxed per federal classification.
Questions about Nebraska LLCs
›How much does it cost to form an LLC in Nebraska?
The Nebraska filing fee for the Certificate of Organization is $100. Optional expedited processing costs more.
›What document forms an LLC in Nebraska?
You file a Certificate of Organization with the Nebraska Secretary of State, Business Services Division.
›Does Nebraska require a registered agent?
Yes. Initial agent for service of process with street address (and mailing address if different).
›Does a Nebraska LLC file an annual report?
Yes: the Biennial Report, by April 1 of odd-numbered years; delinquent after June 16, fee $25.
›Do I have to publish a notice in Nebraska?
Publish notice of organization 3 successive weeks in a legal newspaper of general circulation near the designated office; file proof of publication with SOS (Neb. Rev. Stat. 21-193).
Double-check with the state
We could not confirm these on an official Nebraska page when we last checked (November 12, 2026). Your filing plan lists them too.
- The newspaper publication rules and deadline
- When the annual (or biennial) report is due, and its fee
- How long the state currently takes to process filings
- The registered agent rules, including whether the agent must sign a consent