Nebraska LLC Filing Guide

Starting a business in Nebraska? Here’s everything you need to know about filing for an LLC in the Cornhusker state.

Name your Nebraska LLC

Naming your Nebraska LLC is an important step in the formation process. The name you choose must be unique and not already in use by another business in the state. You can check for availability by searching the Nebraska Secretary of State’s website or by calling their office. Include the desired name in your Articles of Organization and file them with the Secretary of State. Be sure to follow all filing requirements and pay the necessary fees. Once your LLC is registered, you can obtain a SOS Account Number, register for state business tax and file biennial reports. Consider drafting an LLC operating agreement, publishing a notice of organization and appointing a registered agent.

Choose a registered agent for your Nebraska LLC

As a Nebraska LLC owner, you are required to have a registered agent in the state. This agent will receive important legal and tax documents on behalf of your business, such as tax notices and lawsuits. Choose a registered agent who has a physical address in Nebraska and is available during normal business hours. They can be an individual or a registered agent service. You can designate your agent when you file your Articles of Organization or file a Statement of Change of Registered Agent/Office. Keep in mind that the agent’s name and address will be public record. Failure to maintain a registered agent can result in penalties, so choose wisely.

Complete Nebraska LLC Publication Requirements

To complete Nebraska LLC Publication Requirements, submit a Notice of Organization to the Secretary of State, publish a statement in a legal newspaper for 3 weeks, and file a Proof of Publication with the SOS. The LLC must also file a biennial report with a $10 filing fee to keep the business in good standing. NE Benefit LLCs may have additional filing requirements. LLCs must have a registered agent in Nebraska and obtain an SOS Account Number. Foreign LLCs must file a certificate of authority to do business in Nebraska. It is important to stay up to date on changes in filing requirements and tax obligations. Contact the Nebraska Department of Revenue or visit their website for more information.

Create an operating agreement for your Nebraska LLC

Creating an operating agreement is an important step in forming your Nebraska LLC. This agreement outlines the ownership structure, management, and decision-making processes of your business. It also provides legal protection for your personal assets. To create an operating agreement, you can use online templates or consult with a lawyer. Be sure to include details about membership, voting rights, profit distribution, and dissolution. Once your agreement is drafted, make sure all owners sign it. Keep a copy with your other important documents. Remember to file your biennial report and pay the associated fee to keep your Nebraska LLC in good standing.

Nebraska LLC Business Permits and Licenses

Permit/License	Description	Issuing Authority
Business License	Required for all businesses operating in Nebraska	City or County Clerk’s Office
State Tax ID Number	Required for all businesses that will have employees or sell taxable goods/services	Nebraska Department of Revenue
Professional License	Required for certain professions (e.g. doctors, lawyers, architects)	Nebraska Department of Health and Human Services or relevant professional board
Building Permit	Required for construction or renovation of buildings	Local Building Department
Health Permit	Required for businesses that handle food or beverages	Local Health Department
Environmental Permit	Required for businesses that may impact the environment (e.g. waste disposal)	Nebraska Department of Environment and Energy

Nebraska Sales Tax

Nebraska Sales Tax is required for all businesses operating within the state. As an LLC, you must register with the Nebraska Department of Revenue (DOR) and obtain a State Business Tax number. You will then need to collect and remit sales tax on all taxable transactions. Failure to do so can result in penalties and interest charges. Keep in mind that Nebraska LLCs are also subject to income taxes at the state and federal level. Make sure to stay up-to-date on tax filing requirements and reporting deadlines, and don’t hesitate to call the DOR if you have any questions. Remember to keep accurate records and file all necessary forms, including Articles of Incorporation, Amendments, and Restatements.

Nebraska Employer Taxes

Tax	Description	Rate
Unemployment Insurance Tax	Tax paid by employers to provide unemployment benefits to eligible workers who lose their jobs through no fault of their own	0.01% to 5.4% of the first $9,000 in wages paid to each employee per year
Workers’ Compensation Insurance	Tax paid by employers to provide medical and lost wage benefits to employees who are injured on the job	Varies by industry and company history
State Income Tax Withholding	Tax withheld by employers from employees’ paychecks to cover state income tax obligations	Varies based on employee income and withholding allowances
Social Security and Medicare Taxes	Taxes paid by employers and employees to fund the Social Security and Medicare programs	6.2% for Social Security and 1.45% for Medicare, paid by both the employer and employee

File Your Nebraska LLC Biennial Report

To file your Nebraska LLC Biennial Report, you’ll need to visit the Nebraska Secretary of State website and complete the necessary forms. Make sure to have your LLC certificate and operating agreement on hand. The report includes information about your LLC’s address, registered agent, and members or managers. The filing fee is $10. You can submit your report via mail or eDelivery. Keep in mind that failure to file may result in a $100 penalty or dissolution of your LLC. If you need to make changes to your LLC, such as an amendment or dissolution, you’ll need to file the appropriate forms and pay the associated fees. If you have questions, you can contact the Secretary of State’s office or check their website for more information.

Avoid Automatic Dissolution of your Nebraska LLC

Avoid the automatic dissolution of your Nebraska LLC by staying on top of important filing requirements. Failure to file necessary reports and fees can result in the state dissolving your LLC, putting your limited liability protection at risk. Keep your LLC in good standing by promptly submitting any necessary changes, amendments, or restatements. Additionally, be aware of state and tax filing requirements for Nebraska LLCs, and make sure to report any income taxes or fees on time. If you need help with filing or have questions, consider using eDelivery or calling the Nebraska Secretary of State’s office for assistance. Don’t let a simple error code or missed deadline lead to the abandonment or revocation of your LLC.

Hiring Employees in Nebraska

When hiring employees in Nebraska for your LLC, there are several important steps to follow. First, make sure you are registered with the state and have filed all necessary paperwork, including your Articles of Incorporation and LLC operating agreement. You may also need to register with the IRS and file state tax requirements.

Next, obtain any necessary licenses or permits and ensure you have adequate insurance coverage. When hiring employees, you’ll need to comply with Nebraska’s labor laws and reporting requirements for things like wages and taxes.

Finally, it’s important to keep accurate records and maintain good communication with your employees. If you ever need to make changes to your LLC, such as a merger or dissolution, be sure to follow the proper procedures and file any necessary documents. If you run into any issues or have questions, don’t hesitate to call the Nebraska Secretary of State’s office for assistance.