How to Start an LLC in Nebraska

Step 1: Name Your Nebraska LLC

Before you get started, you will need to pick a suitable name for your Nebraska LLC. 

This will need to comply with all Nebraska naming requirements, be available, and (ideally) have a matching domain that you’ll use for your website.

1. Nebraska LLC Naming Guidelines

• Your name must include the words “limited liability company,” “limited company,” or an applicable abbreviation (e.g., LLC, L.L.C., LC, etc.). 
• Your name must be distinguishable from the names of all other businesses that are already registered to transact business in the state of Nebraska.
• Your name cannot be misleading about the nature and/or purpose of your LLC (i.e., it cannot suggest that it was created for a purpose other than what it’s authorized to do). 
• Your name cannot contain certain words and phrases that have been reserved by the Secretary of State without permission.
• Your name cannot include words that could confuse your LLC with a government agency (FBI, Treasury, State Department, etc.).

For more information, we recommend having a look at Nebraska’s statutory naming guidelines. 

2. Nebraska Name Availability Search

To check whether your desired name has already been taken by another business entity in Nebraska, you can perform a name search on the Nebraska Corporate & Business Search website. 

If you’re not going to start your LLC right away, it might be a good idea to consider reserving your name for up to 120 days. You can do this by filing a completed Application for Reservation of Limited Liability Company Name form with the Secretary of State and paying the $30 filing fee. 

For more information, you can have a look at our Nebraska LLC Name Search guide.

3. Finding the Right Domain

You should check online to see if your business name is available as a web domain. Even if you don’t plan to make a business website right away, this is an extremely important step as it will prevent others from acquiring it, potentially saving you both time and money in the long term.

Once you have verified your name is available, you may now select one of the many reliable professional services to complete the LLC formation process for you.

FAQ: Naming a Nebraska LLC

Step 2: Choose a Registered Agent in Nebraska

After you find the right name for your LLC, you will need to nominate a Nebraska registered agent. This is a necessary step in your Certificate of Organization (i.e., the document used to file and register your LLC with the Secretary of State).

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. You can think of your registered agent as your business’s primary 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 authorized to transact business in the state of Nebraska. You can choose to elect an individual within the company (e.g., yourself, etc.), use an attorney (not recommended due to the high cost), or go with a registered agent service. 

FAQ: Nominating a Registered Agent

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 do this online or by mail using this form (included below).

Before filing, make sure you have completed your Certificate of Organization correctly. You will need to have filled in the following sections:

• Your LLC’s name
• The street and mailing address of your initial designated office
• The name, street, and mailing address of your initial agent for service of process
• Your LLC’s effective date of incorporation

File the Certificate of Organization

OPTION 1: Upload PDF Online With the Nebraska Secretary of State

Upload Online

– OR –

OPTION 2: File by Mail

Download Form

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.

Note: If you’re expanding your existing business to the state of Nebraska, you’ll need to register as a foreign limited liability company (LLC).

FAQ: Filing Nebraska LLC Documents

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

File Online

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.

You can use the free tool in our Business Center to create a custom operating agreement in minutes — or download our free templates:

• Nebraska Single-Member LLC Operating Agreement
• Nebraska Multi-Member LLC Operating Agreement

FAQ: Creating a Nebraska LLC Operating Agreement

Step 6: Get an EIN for Your Nebraska LLC

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 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

Apply Online

– OR –

Option 2: Apply for an EIN by Mail or Fax

Download Form

Mail to:
Internal Revenue Service
Attn: EIN Operation
Cincinnati, OH 45999

Fax: (855) 641-6935

Fee: Free

FAQ: Getting an EIN

Best LLC Services in Nebraska Compared

For a comprehensive comparison, read our Best LLC Service guide. We reviewed and ranked the top LLC formation services to help you determine the best fit for your new business.

Important Next Steps to Protect Your Nebraska LLC

After you’ve formed your LLC, you’ll need to complete several key steps in order to:

• Separate your personal and business assets
• Stay compliant with state and federal laws

1. Get a Business Bank Account and Credit Card

Getting a dedicated business bank account is an essential part of operating legitimately as it keeps your personal and business assets separate, and therefore helps shield your personal limited liability. 

Skipping this step can often lead to:

• Courts determining that you haven’t been treating your LLC as a separate entity
• Your “corporate veil” being pierced, meaning that you will no longer benefit from limited liability in law. 

You can also choose to acquire a corporate credit card if you’re interested in building your credit and potentially raising capital down the line. 

2. Check If You Need a Nebraska Business License

Nebraska does not require LLCs to hold a “general” business license in order to operate. 

Even so, you should know that business licensing is regulated at a local, state, and federal level, so your licensing needs will ultimately depend on your exact location and industry:

• Local Licenses: You’ll need to check with your city or county clerk’s office to identify any local licensing requirements, such as zoning permits or health department approvals you’ll need. 
• State-Level Licenses: You can visit the Nebraska One Stop License and Inspection Portal to help identify which state-level licenses or permits your LLC may need.
• Federal Licenses: While most Nebraska LLCs will not be subject to federal regulation, those involved in heavily regulated industries (such as agriculture, alcohol, and firearms) will. You can have a look at this Small Business Administration article for the relevant federal agency you’ll need to contact.

A few questions to ask yourself when deciding whether you need a license include:

• Will you sell, lease, or rent taxable goods or services? If so, you’ll need to obtain a sales tax permit from the Nebraska Department of Revenue. You can find more information on this on our Nebraska Sales Tax guide. 
• Will you work as a licensed professional? If your LLC will focus on regulated fields — such as medicine, law, insurance, or real estate — you’ll need to ensure that you or a member of your LLC is appropriately licensed.
• Will your LLC’s activities negatively impact the environment? If so, you might need to obtain a business license or permit from the Nebraska Department of Environment and Energy.

For more information, you can have a look at our Nebraska Business License guide. 

3. Understand Your Nebraska LLC Tax Obligations

Nebraska LLCs are not all taxed in the same way; this is because LLCs are taxed as pass-through entities by default, meaning that they are largely taxed similarly to sole proprietors — the business gets paid, the profits pass to you as the owner, and you get taxed. There is no “corporate” tax involved. 

This means that:

On a Federal Level

You’ll need to submit personal income tax returns using either Form 1040 (for single member LLCs) or Form 1065 (for multi-member LLCs). If you have employees, you will also be subject to federal income tax withholding. 

On a State Level

Your LLC may also need to pay sales or transportation-related taxes depending on the nature of your business activities. Keep in mind that Nebraska also imposes state income taxes; the current rates range from 2.46% to 6.64%, though these are scheduled to gradually decrease to a flat 3.99% by 2027. 

If you have employees, you’ll likely be subjected to income tax withholding on a state level as well. 

On a Local Level

Your LLC may be required to pay property and even sales and use taxes on a county level. These local sales taxes — which can be up to 2% — are paid in addition to the 5.5% state sales and use tax that Nebraska imposes.

For more information on the Nebraska-specific LLC tax obligations that may apply to you, we recommend having a look at our in-depth Nebraska LLC Taxes guide. Alternatively, you can schedule a free online consultation with 1-800 accountant for all your tax-related questions. 

4. Get Business Insurance for Your LLC in Nebraska

Even though an LLC offers limited liability, you’ll still likely need to purchase some form of business insurance to protect your LLC’s assets. 

This is because an LLC’s default limited liability protects your personal assets, not the business’s. Some of the most common types of business insurance include:

• General Liability Insurance: This is a broad insurance policy that protects your business from lawsuits. Most small businesses end up getting general liability insurance.
• Professional Liability Insurance: This is a business insurance policy for professional service providers (consultants, accountants, etc.) that covers against claims of malpractice and other business errors.
• Workers’ Compensation Insurance: A type of insurance that provides coverage for employees’ job-related illnesses, injuries, or deaths; in Nebraska, it is legally required for all businesses with one or more employees.

5. Learn How to Properly Sign Your LLC’s Legal Documents

Improperly signing a document as yourself and not as a representative of the business can leave you open to personal liability. 

When signing legal documents on behalf of your company, you we recommend following this formula to avoid any problems:

• Formal name of your business
• Your signature
• Your name
• Your position in the business as its authorized representative

6. Submit a Biennial Report for Your Nebraska LLC

All Nebraska LLCs registered with the Secretary of State are required to file a Biennial Report every odd-numbered year by April 1.

This report can be filed online or by mail and must include the following: