Filing Fees
- Domestic: $100 (online); $110 (by mail)
- Foreign: $100 (online); $110 (by mail)[1]
How to Form an LLC
1. Find a Business Name
- Business Search: nebraska.gov/sos/corp
Use Nebraska’s Corporate & Business Search to find out whether your desired LLC name is available. Under search options, select “Name Starts With” and type in the name you want to check. The name is most likely available if there are no search results.
The name of your business must end with the words “limited liability company,” “limited company,” or the abbreviation “L.L.C.,” “L.C.,” or either abbreviation without periods.[2]
2. Select a Registered Agent
All corporations in Nebraska, including domestic and foreign LLCs, are legally required to appoint and maintain a registered agent for service of process. It may be an individual whose business office is identical to the registered office, or a domestic or foreign corporation authorized to conduct business in the state.[3]
3. Register the LLC
There are two ways to apply for the registration of your LLC: online or by mail.
Option 1: File Online
Go to nebraska.gov/osbr to access the state’s Business Registration Filing System.
Select the appropriate form for the type of LLC you want to register. If your business will require a professional license to operate, select the Professional Services form.
Choose the first option for forming a new entity. Under entity type, select the type of LLC you will be forming.
Provide the name of your business and the designated office address.
Download and complete the Certificate of Organization, and provide your signature at the bottom. Save the file, then upload it on your online application.
Select your registered agent type and use the search engine on the page to find your agent.
After you review your application, you will be prompted to pay the filing fee of $100 (with a $3 processing fee). You may also request certified copies of your certificate of organization for $10 a copy. Finally, enter an email address where you will receive filing notifications.
Option 2: File By Mail
Complete the appropriate form and send the document to the provided address with an enclosed payment.
Certificate of Organization (Domestic LLC) – For in-state entities.
Filing fee: $110 check or money order made payable to the State of Michigan
Mailing address: Robert B. Evnen, Secretary of State
P.O. Box 94608
Lincoln, NE 68509
Certificate of Authority (Foreign LLC) – For out-of-state entities.
Filing fee: $110 check or money order made payable to the State of Michigan
Mailing address: Robert B. Evnen, Secretary of State
P.O. Box 94608, Lincoln, NE 68509
4. Obtain an EIN
- Apply Online: www.irs.gov
- Apply by Fax/Mail: Form SS-4
Every LLC is required to apply for an Employer Identification Number (EIN) before it can begin operating.
5. Write an Operating Agreement
Although operating agreements are not legally required in Nebraska, it can be helpful to create one to help the business run smoothly.
Download: PDF, MS Word, OpenDocument
6. Choose a Tax Classification
Below are the most common types of LLC tax classification:
- LLC – As an LLC, a sole proprietorship or partnership is considered a “pass-through entity,” which means all profits are taxed as income for the members/owners.
- S-Corporation – All business profits and losses are sent to the shareholders, who must pay income tax. To file as an S-corp, an LLC must file IRS Form 2553 within 75 days of formation.
- C-Corporation – All business profits and losses are filed as a separate corporate entity. To file as a C-corp, an LLC must file IRS Form 8832 within 75 days of formation.
7. File Biennial Report
Every LLC operating in Nebraska must file a biennial report on odd-numbered years (e.g. 2025, 2027, 2029). It must be filed between January 1 and April 1.[4]