Nebraska deadlines: biennial report for LLCs, biennial report and occupation tax for corporations

April 1 of odd-numbered years, every 2 years. Due April 1 of each odd-numbered year, whatever the formation year; the filing window opens January 1. First due in the odd-numbered year after the formation year - an LLC formed in 2025 or in 2026 both file first in 2027.

$25 filed online, $30 on paper. Nebraska.gov adds a portal fee of at least $3 to an online payment.

Late fee amount unpublished; dissolved day after June 16 if unfiled. A late fee exists but the state does not publish the amount. The LLC keeps good standing as long as the report is filed by June 16, and is administratively dissolved the day after.

March 1 of even-numbered years, every 2 years. 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. 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.

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.

No late fee; dissolved Apr 16 if not filed by Apr 15. 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 time to file.