How to Start an LLC in Nebraska
Last Updated: by TRUiC Team
To form an LLC in Nebraska, you'll need to file your Certificate of Organization with the Nebraska Secretary of State, which costs $100+. You can apply online or by mail.
Follow our step-by-step How to Start an LLC in Nebraska guide to get started today.
- Name Your Nebraska LLC
- Choose a Registered Agent
- File the Certificate of Organization
- Complete Publication Requirements
- Create an Operating Agreement
- Get an EIN
- File a Biennial Report
- Keep Your Company Compliant
Learn more about LLCs and their benefits in our What is an LLC guide. To form an LLC in any state, visit our How to Set Up an LLC guide.
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Step 1: Name Your Nebraska LLC
Choosing a company name is the first and most important step of starting an LLC in Nebraska. Be sure to choose a name that complies with Nebraska naming requirements and is easily searchable by potential clients.
1. Follow the naming guidelines:
- Your name must include the phrase “limited liability company” or one of its abbreviations (LLC or L.L.C.).
- Your name cannot include words that could confuse your LLC with a government agency (FBI, Treasury, State Department, etc.).
- Restricted words (e.g. Bank, Attorney, University) may require additional paperwork and a licensed individual, such as a doctor or lawyer, to be part of your LLC.
2. Is the name available in Nebraska? Make sure the name you want isn't already taken by doing a name search on the State of Nebraska website.
To learn more about searching for a Nebraska LLC name, read our full guide.
3. Is the URL available? We recommend that you check to see if your business name is available as a web domain. Even if you don't plan to make a business website today, you may want to buy the URL in order to prevent others from acquiring it.
Once you have verified your name is available, you may now select a professional service to complete the LLC formation process for you.
We reviewed and ranked the best LLC services. Find out which is best for you.
Step 2: Choose a Nebraska Registered Agent
Nebraska law requires that you appoint a Nebraska registered agent for your LLC. Nebraska sometimes refers to registered agents as agents for service of process.
What is a registered agent? A registered agent is an individual or business entity responsible for receiving important legal documents on behalf of your business. Think of your registered agent as your business's point of contact with the state.
Who can be a registered agent? A registered agent must be a resident of Nebraska or a business entity, such as a registered agent service, authorized to transact business in Nebraska. You may elect an individual within the company including yourself. Professional services allow LLC owners to focus on growing their business.
Recommended: Check out these best registered agent services.
Step 3: File the Nebraska LLC Certificate of Organization
To register your Nebraska LLC, you'll need to file a Certificate of Organization with the Nebraska Secretary of State. You can use the Certificate of Organization form to either upload to the state’s Corporate Document eDelivery or submit by mail.
Now is a good time to determine whether your LLC will be member-managed vs. manager-managed.
File the Certificate of Organization
OPTION 1: Upload PDF Online With the Nebraska Secretary of State
- OR -
OPTION 2: File by Mail
Fee: $100 online and $110 by mail (Nonrefundable)
Mailing Address:
Robert B. Evnen, Secretary of State
P.O. Box 94608
Lincoln, NE 68509
Upload Instructions: Select "forming a new entity/qualifying a foreign entity," then select "Domestic Limited Liability Company."
For help with completing the form, visit our Nebraska Certificate of Organization guide.
If you’re expanding your existing LLC to the state of Nebraska, you will need to form a foreign LLC.
Step 4: Complete Nebraska LLC Publication Requirements
What are the Nebraska LLC publication requirements? Nebraska requires LLCs to publish a Notice of Organization for three consecutive weeks in a newspaper of general circulation in the county in which an LLC’s principal office is located.
What does my Notice of Organization need to include? The Notice of Organization must include the name of the LLC, the street address of the designated office, and the nature of the LLC’s business.
What do I need to file with the Secretary of State? After you have published your Notice of Organization for three consecutive weeks, you will receive an affidavit of publication from the newspaper that you can file with the Secretary of State.
File an Affidavit of Publication
File Affidavit Online with the State of Nebraska
Fee: Fees vary depending on the newspaper you publish with.
Instructions: Select "File for an Existing Entity," enter the Account Number from your LLC's Certificate of Organization. Complete the form and upload your affidavit.
Step 5: Create a Nebraska LLC Operating Agreement
An operating agreement is not required in Nebraska, but it's a good practice to have one.
What is an operating agreement? An operating agreement is a legal document outlining the ownership and operating procedures of an LLC.
Why are operating agreements important? A comprehensive operating agreement ensures that all business owners are on the same page and reduces the risk of future conflict.
For more information on operating agreements, read our Nebraska LLC operating agreement guide.
Recommended: Download a template or create a free operating agreement using our tool.
Step 6: Get an EIN
You can get an Employer Identification Number (EIN) from the IRS for free. It is used to identify a business entity and keep track of a business’s tax reporting. It is essentially a Social Security number (SSN) for the company.
Why do I need an EIN? An EIN number is required for the following:
- To open a business bank account for the company
- For federal and state tax purposes
- To hire employees for the company
Where do I get an EIN? An EIN is obtained from the IRS (free of charge) by the business owner after forming the company. This can be done online or by mail.
FOR INTERNATIONAL APPLICANTS: You do not need an SSN to get an EIN. Learn more here.
Get an EIN
Option 1: Request an EIN from the IRS
- OR -
Option 2: Apply for an EIN by Mail or Fax
Mail to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999
Fax: (855) 641-6935
Fee: Free
Step 7: File a Biennial Report
Nebraska requires LLCs to file a biennial report with the Secretary of State.
During those years when these reports are due, you will receive a paper form in the mail. You can complete the mail filing or file your biennial report online along with the $10 fee.
Steps After LLC Formation
Read all the steps you’ll need to maintain your LLC’s personal liability protection, open a business bank account to separate business and personal assets, get business insurance, and stay up to date with state reporting requirements.
Visit our After Forming an LLC guide to learn more.
Step 8: Keep Your Company Compliant
Nebraska LLC Business Licenses & Permits
To operate your LLC, you must comply with federal, state, and local government regulations. Fees and requirements for licenses and permits will vary depending on what sort of business license you need.
Find out how to get the necessary business licenses and permits for your LLC with our Nebraska Business License guide.
Recommended: Consider having a professional service research your business’s licensing requirements. Read our best business license services review.
Nebraska LLC Tax Filing Requirements
It's important to stay up to date on Nebraska LLC taxes.
Depending on the nature of your business, you may be required to register for one or more forms of tax:
Sales Tax
If you are selling a physical product, you’ll typically need to register for a seller's permit through the Nebraska Department of Revenue website.
Nebraska’s base state sales tax is 5.5%. City and county governments may also impose an additional local sales tax of up to 2%.
Employer Taxes
If you’re hiring employees, you’ll need to register for both Unemployment Insurance Tax with the Nebraska Department of Labor and Employee Withholding Tax with the Department of Revenue.
Income Tax
State:
Nebraska imposes a graduated individual income tax rate, ranging from 2.46% to 6.64%. Your rate will depend on your LLC’s income.
State tax returns are due each year by April 18. To calculate your tax or determine your tax bracket, visit the Nebraska Department of Revenue website.
Federal:
You’ll also need to report your federal income tax using either Form 1065 (multi-member LLC) or Form 1040 Schedule C (single-member LLC).
Hiring Employees in Nebraska
If you plan to hire employees, stay compliant with the law by following these steps:
- Verify that new employees are able to work in the US
- Report employees as "new hires" to the state
- Provide workers' compensation insurance for employees
- Withhold employee taxes
- Print workplace compliance posters and place them in visible areas of your workspace
Find out more information from Nebraska's Department of Labor.
Recommended: Check out our Hiring for Your Small Business Guide for resources like sample job descriptions, payroll service reviews, and more.
Common Questions About Nebraska LLCs
What is an LLC?
LLC is short for “limited liability company.” It is a simple business structure that offers more flexibility than a traditional corporation while providing many of the same benefits. Read our What is a Limited Liability Company guide for more information.
Or, watch our two-minute video: What is an LLC?
How do I name my Nebraska LLC?
You must follow the Nebraska LLC naming guidelines when choosing a name for your LLC:
- Include the phrase "limited liability company" or one of its abbreviations (LLC or L.L.C.).
- Do not use words that could confuse your business with a government agency (FBI, State Department, CIA, etc.).
- Receive the proper licensing when using the words such as lawyer or doctor.
If you are having trouble coming up with a name for your LLC, use our LLC Name Generator. That will not only find a unique name for your business but an available URL to match.
After you get your business name, get a unique logo using our Free Logo Generator.
Do I need to get a DBA or trade name for my business?
Most LLCs do not need a DBA, known in Nebraska as a trade name. The name of the LLC can serve as your company’s brand name and you can accept checks and other payments under that name as well. However, you may wish to register a DBA if you would like to conduct business under another name.
To learn more about DBAs in your state, read our How to File a DBA guide.
Can I be my own registered agent?
Yes. You or anyone else in your company can serve as the registered agent for your LLC.
Read more about being your own registered agent.
Is a registered agent service worth it?
Using a professional registered agent service is an affordable way to manage government filings for your LLC. For most businesses, the advantages of using a professional service significantly outweigh the annual costs.
For more information, read our article on Nebraska registered agents.
How long does it take to form an LLC in Nebraska?
Filing the Certificate of Organization takes two to three business days.
What is the difference between a domestic Nebraska LLC and a foreign LLC?
An LLC is referred to as a "domestic LLC" when it conducts business in the state where it was formed. A foreign LLC must be formed when an existing LLC wishes to expand its business to another state.
Read our What Is a Foreign LLC article to learn more.
How much does it cost to start a Nebraska LLC?
The cost to start a Nebraska LLC is $100, plus $5 per page.
To learn more, read our guide on the cost to form a Nebraska LLC.
Do I need to file my operating agreement with the state?
No. The operating agreement is an internal document that you should keep on file for future reference. However, many states do legally require LLCs to have an operating agreement in place.
How do I get an EIN if I don’t have a Social Security number?
An SSN is not required to get an EIN. You can simply fill out IRS Form SS-4 and leave section 7b blank. Then call the IRS at (267) 941-1099 to complete your application. Learn more about applying as an international applicant.
What tax structure should I choose for my Nebraska LLC?
When you get an EIN, you will be informed of the different tax classification options that are available. Most LLCs elect the default tax status.
However, some LLCs can reduce their federal tax obligation by choosing the S corporation (S corp) status. To learn more, read our LLC vs. S Corp guide.
Do I need an EIN for my LLC?
All LLCs with employees, or any LLC with more than one member, must have an EIN. This is required by the IRS.
Most banks will require an EIN to open an account. Opening a business bank account is important because you'll need to separate your business and personal assets to maintain limited liability.
Learn why we recommend always getting an EIN and how to get one for free in our Do I Need an EIN for an LLC guide.
What is the minimum wage in Nebraska?
The minimum wage in Nebraska is $10.50 per hour.
How often do I need to pay employees?
There are no regulations in Nebraska about pay interval frequency.