Nebraska LLC Biennial Report: Due January 1 to April 1 in Odd Numbered Years, With a Live Fee Conflict
Every Nebraska LLC files a biennial report with the Secretary of State between January 1 and April 1 of each odd numbered year. The paper fee is a settled $30. The online fee is not settled anywhere in the state's own materials: the statute prices an electronic filing at $25, and a Secretary of State news release says $28. Miss the report entirely and the road ends in administrative dissolution.
The biennial report, in one table
| Item | Nebraska rule |
|---|---|
| Who files | Domestic LLCs and foreign LLCs authorized to transact business in Nebraska, under section 21-125(a). |
| When | Between January 1 and April 1 of each odd numbered year. The first report is due in that window of the odd numbered year following the calendar year of formation or authorization, under section 21-125(c). The Secretary of State lists the report as delinquent June 16. |
| Fee | $30 on paper, printed on the report form itself. Electronically, section 21-192(1) sets $25, while a Secretary of State news release quotes $28 online. See the fee conflict section below and confirm the total in the filing portal. |
| What it contains | Only record information under section 21-125(a): the company name, the street and mailing addresses of the designated office and of the agent for service of process, the street and mailing addresses of the principal office, and, for a foreign LLC, its home jurisdiction and any alternate name. There is no tax or accounting statement component for an LLC, and the corporate occupation tax report is a different filing for a different entity type. Since 2025, the report also carries the attestation required by section 4-211(2)(a) that the business is cognizant of and in compliance with the Foreign Adversary and Terrorist Agent Registration Act. |
| Corrections | If a report lacks required information, the Secretary of State notifies the company and returns it, and a corrected report delivered within 30 days after the effective date of the notice is timely, under section 21-125(d). An amendment or correction to a biennial report is priced at $30 on the Secretary of State's schedule. |
The fee conflict, stated openly
Three primary sources price this filing, and they do not all agree. The 2025 to 2026 domestic biennial report form prints a paper filing fee of $30, and the Secretary of State's reinstatement packet repeats that the biennial filing fee is $30. Section 21-192(1) sets the general filing fee under the Act at $30 in writing and $25 electronically, and it contains no separate biennial report fee for a regular LLC, so on the statute an electronic report is $25. A Secretary of State news release warning against third-party mailers states that LLCs can file their report online for $28. The $3 difference is explained in none of these sources, and this site will not invent an explanation for it. The settled figures are $30 on paper and $25 under the statute electronically; the $28 release figure is disclosed here and on the cost page, and the practical step is to confirm the total shown in the filing portal before you pay. This site's calculator uses the $25 statutory figure, averaged to $12.50 a year.
What happens if you do not file
Under section 21-151, the Secretary of State may administratively dissolve an LLC that does not pay a fee, tax, or penalty within 60 days after its due date, or does not deliver its biennial report within 60 days after the due date. The Secretary of State files a record of the determination and serves the company, and if within 60 days after service the company does not correct each ground or demonstrate that it does not exist, the Secretary of State dissolves the company by filing a declaration of dissolution. The Secretary of State's reporting page sets the practical delinquency date at June 16. An administratively dissolved LLC continues in existence only to wind up and liquidate, and dissolution does not terminate its agent's authority. The same failure costs a foreign LLC its certificate of authority by revocation under section 21-160.
Reinstatement: $60, or $500 after five years, and never for a foreign LLC
The Secretary of State's own reinstatement packet prices a standard domestic reinstatement at $60 in total: the $30 missed biennial report fee plus a $30 reinstatement fee, on an application citing section 21-152. Reinstatement is filed by mail or in person only; the Secretary of State states that online filing is not available. Section 21-192(5) sets a separate price for waiting too long: the fee for an application for reinstatement more than five years after the effective date of an administrative dissolution shall be five hundred dollars, and past biennial report fees and interest may also apply. No express deadline for the standard $30 reinstatement appears in the sources verified for this page, so the five year line is the only time boundary stated. Foreign LLCs and voluntarily dissolved entities cannot file for reinstatement at all: a revoked foreign LLC re-qualifies by filing a new Application for Certificate of Authority online through eDelivery, at the $100 online fee plus $10 for the certificate.
The other standing duty: the designated office and the agent
Nebraska's second ongoing record duty is the pair the state actually names. Under section 21-113, an LLC must continuously maintain a designated office in Nebraska and an agent for service of process, and the Secretary of State sends biennial report notification to that agent, which is how a stale agent record turns into a missed report. A statement of change under section 21-114 costs $25 online or $30 in office. For a foreign LLC, failure to appoint and maintain an agent is itself a ground for revocation under section 21-160(a)(3), separate from the report.
Closing a Nebraska LLC on purpose takes two filings and a publication
Ending the LLC deliberately is a sequence. Dissolution begins with an event in section 21-147(a), such as an event the operating agreement states causes dissolution or the consent of all members. In winding up under section 21-148, the LLC shall deliver a Statement of Dissolution, $25 online or $30 in office, and after winding up it may deliver a Statement of Termination, $30, so the two Secretary of State filings total $55 if the dissolution statement is filed online and $60 on the schedule's flat in office figures. On top of the filings, section 21-150(a) requires publication: a dissolved LLC shall publish notice of its dissolution for three successive weeks in a legal newspaper of general circulation in the county where its principal office is located, or, if it has none in Nebraska, in the county where its designated office is or was last located, and the notice states that a claim is barred unless an action is commenced within five years after the publication date of the third required notice. The newspaper sets its own charge for that publication, and no official amount exists. On tax clearance, this page asserts nothing either way: no clearance condition appears in section 21-148 and no clearance filing appears on the Secretary of State's fee schedule, but no official sentence requiring or denying clearance for an LLC was found in the sources behind this page. Our dissolution guide covers the wind up order.
Sources, checked Nov 8, 2026
Nebraska Secretary of State: Forms and Fee Information schedule (Certificate of Organization at $100 online and $110 in office, proof of publication at $25 and $30, Certificate of Authority at $100 and $110 plus $10 for the certificate, trade name at $100 and $110), the Certificate of Organization form, the Annual and Biennial Reporting page (odd numbered years, due April 1, delinquent June 16), the domestic LLC reinstatement packet (biennial fee $30, reinstatement fee $30, total $60), the Reinstatement Information page, and the news release quoting the online biennial report at $28, at sos.nebraska.gov. Nebraska Revised Statutes sections 21-104, 21-108, 21-109, 21-110, 21-113, 21-114, 21-117, 21-125, 21-147, 21-148, 21-150, 21-151, 21-156, 21-160, 21-162, 21-192, 21-193, 87-210, 87-211, and 87-219, Nebraska Legislature, at nebraskalegislature.gov. Nebraska Department of Revenue: business and pass-through guidance and the Form PTET-E election materials, at revenue.nebraska.gov.
General Information Only
LLCForming publishes general information about forming and running an LLC. It is not legal, tax, or accounting advice, and it does not create an attorney or advisor relationship. Rules vary by state and by your situation. For a decision that matters, talk to a licensed attorney or tax professional in your state.