Last Updated: June 7, 2024, 2:14 pm by TRUiC Team

How to Start an LLC in Nebraska (2024 Guide)

Wondering how to start an LLC in Nebraska? We’ve got you covered.

To get started, you'll need to pick a suitable business name, choose a registered agent, and file your Certificate of Organization with the Nebraska Secretary of State ($100-$110 processing fee). 

You can do this independently, consult with a business attorney for specialized legal guidance, or join the other 65% of our readers and hire a specialized Nebraska LLC formation service (recommended).

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Northwest ($29 + State Fees)

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LegalZoom ($249 + State Fees)

Start an LLC in Nebraska

How to Form an LLC in Nebraska in 7 Steps

In order to form your LLC in Nebraska, there are certain steps you’ll need to complete:

  1. Name Your Nebraska LLC
  2. Choose a Registered Agent
  3. File the Certificate of Organization
  4. Complete the Publication Requirements
  5. Create an Operating Agreement
  6. Get an EIN
  7. File a Beneficial Ownership Information Report

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 applicable naming requirements under Nebraska law and be both succinct and memorable, as this will make it easily searchable by your potential clients.

1. Important Naming Guidelines for Nebraska LLCs:

  • 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. Is the name available in Nebraska?

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. Is the URL available?

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.

Find a Domain Now

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.

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If you need additional information before getting started, you can have a look at our in-depth comparison of the Best LLC Services in 2024 instead.

FAQ: Naming a Nebraska LLC

LLC is short for “limited liability company.” It is a simple business structure that offers more flexibility than a traditional corporation while still providing legal protection for your personal assets. Read our What is a Limited Liability Company guide for more information.

Or, watch our two-minute video: What is an 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.

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.

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 use an LLC member, hire a business attorney, or work with a registered agent service. 

Get Free Registered Agent Services

Form an LLC with Northwest Registered Agent to get one year of registered agent services free of charge.

FAQ: Nominating a Registered Agent

Yes. You can choose to act as your own registered agent, appoint a member of your LLC, work with a business attorney, or hire a professional registered agent service (recommended). 

Read more about being your own registered agent.

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.

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.

Nebraska LLC Formation Document

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

According to the Secretary of State’s website, processing your formation documents – known as the Certificate of Organization – takes between one and two business days on average. 

Having said that, waiting times can be significantly longer in busy periods. Mail-in filings also tend to take longer since it takes a longer period of time for the SOS to receive your submitted documents.

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.

The cost of filing your Certificate of Organization is $100 online or $110 via mail. 

Keep in mind that your total formation cost could be higher depending on how you go about filing (e.g., working with a business attorney, registered agent service, etc.).

To learn more, read our guide on the cost to form a Nebraska 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

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.

For more information on operating agreements, read our Nebraska LLC operating agreement guide.

FAQ: Creating a Nebraska LLC Operating Agreement

No. The operating agreement is an internal document that you should keep on file for future reference. However, many other states do legally require LLCs to have an operating agreement in place.

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 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

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

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.

All LLCs with employees, or any multi-member LLC, 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.

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.

Step 7: File a Beneficial Ownership Information Report

Beginning January 2024, LLC owners will need to file a Beneficial Ownership Information (BOI) Report with the US Financial Crimes Enforcement Network (FinCEN). Existing LLCs can file their report any time between January 1, 2024, and January 1, 2025, while new LLCs will need to file their report within 90 days of formation

This contains similar information to that of your Articles of Organization, such as your LLC name and member information, and can be filed online for free. Failure to file an accurate report on time can result in a $500 per day fine.

Note: There are certain filing exemptions, such as for large companies (i.e., more than 20 full-time employees), tax-exempt entities, and publicly traded companies. 

Considering Using an LLC Formation Service?

We reviewed and ranked the top LLC formation services. Find out which is best for you.


Maintain Your Nebraska LLC

After you’ve successfully formed your LLC, there are a couple of steps you’ll need to periodically take in order to maintain it, including:

  • Filing a biennial report
  • Sorting out your taxes

We’ve broken down how to complete each of these steps in greater detail below.

File a Biennial Report

All domestic and foreign LLCs and PLLCs registered with the Nebraska Secretary of State must file a Biennial Report in odd-numbered years every two years by April 1 of each odd-numbered year. This report can be filed by mail or online through the Nebraska Secretary of State website and must be accompanied by a filing fee of $20. 

The report must include information such as:

  • Name of the LLC
  • Business address and registered agent address
  • Names and addresses of the LLC's managers and members
  • Whether the LLC is active or inactive
  • Any changes to the information previously filed with the Secretary of State

File Your Biennial Report

File Online with the State of Nebraska

File Online

Fee: $30

Note: If your business files its biennial report late, it will be subject to a $30 late fee per month up to a maximum of $100. Failure to file the report for two consecutive filing periods may prompt the Secretary of State to administratively dissolve your LLC.

Sort Out Your Taxes

Regardless of where your LLC is registered, you will be required to pay certain federal taxes. This includes corporation and employer taxes (for LLCs filing as a C corporation) and federal income tax and self-employment taxes (for LLCs taxed as pass-through entities).

In addition, there are a number of different taxes you’ll be required to pay at a local and state level, which can vary depending on the nature of your business.

Below are some of the most common taxes in Nebraska:

Income Taxes

Nebraska LLCs can be liable for two different types of state-level income taxes on top of any federal obligations. We’ve explored the specifics of each of these two key types of taxes below:

  • Individual Income Tax: LLCs with a default tax structure in Nebraska are required to pay this graduated tax, which varies between 2.45% to 5.84% depending on their total taxable income. LLCs classified as partnerships will need to submit their income tax return using Form 1065N, while those treated as a disregarded entity must use Form 1040N. Both are due on April 15.
  • Corporate Income Tax: This tax is levied on LLCs treated as corporations at a rate of 5.58% on any taxable income up to $100,000 and 7.25% on all income over this threshold. Corporate tax returns must be submitted using Form 1120N by the 15th day of the fourth month following the close of the taxable year.

Sales and Use Taxes

Sales and use tax in Nebraska is set at a base rate of 5.5% on the sale of most tangible goods and certain specific services, with the exception of a few select items such as prescription drugs and medical equipment. On top of this general statewide rate, city and county governments across Nebraska also impose their own additional local rates that can range between 0% and 2%.

Depending on the total revenue your LLC collects in sales and use taxes, it will need to submit a tax return using Form 10 on either a monthly, quarterly, or annual basis. This return, as well as any payment of sales tax, is due by the 20th of the month following your tax period, which you’ll be notified of when you receive your sales tax permit.

It's necessary to file a return by these deadlines, regardless of whether your LLC owes any sales tax or not. If this is the case, you must submit a 'zero' tax return by specifying that the tax period didn’t involve any taxable sales or purchases.

Note: Before your LLC can begin to make any sales in Nebraska, it will be required to register for a seller's permit through the Nebraska Department of Revenue website.

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Steps After LLC Formation

After forming your LLC, you will need to get a business bank account and website, obtain a business license, and get business insurance, among other things. 

Visit our After Forming an LLC guide to learn more.

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