Biennial report and occupation tax for Nebraska corporations: due date, fee, and late penalty

Biennial report and occupation tax

Due

Due March 1 of each even-numbered year, whatever year the corporation was formed; delinquent after April 15 of that year. Nonprofit corporations follow a different odd-year schedule.

First one

A corporation generally first files in the first even-numbered year in which it is on record on January 1 - one formed after January 1 of an even year waits until the next even year.

Fee

No flat filing fee - the payment is an occupation tax scaled to paid-up capital stock, starting at a $26 minimum and rising with capital.

Frequency

Biennial

If it is late

Nebraska charges no late fee. But if the report and tax are not both in by April 15 of the filing year, the corporation is administratively dissolved on April 16, with no cure period.

File on Nebraska's site