Nebraska: LLC Annual and Biennial Report Requirements
The short answer
Yes. A Nebraska domestic or registered foreign LLC files a biennial report between January 1 and April 1 of odd-numbered years, beginning with the first odd year after its formation or Nebraska-registration year. The fee is $25 online or $30 on paper, with no separate late fee. A report 60 days overdue can start administrative dissolution or foreign-authority revocation, followed by statutory notice and a cure period.
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This is the general rule in Nebraska. Ezel applies current Nebraska law to your specific facts and answers with citations to the statutes.
| Periodic report obligation | Yes — domestic LLCs and foreign LLCs authorized in Nebraska file a biennial report with the Secretary of State (Neb. Rev. Stat. § 21-125(a)); professional LLCs follow the same schedule |
|---|---|
| Frequency and first report | Every 2 years, in odd-numbered years. The first report is due in the first odd year after the calendar year of formation or Nebraska authorization, so a 2025 or 2026 formation first files in 2027 (§ 21-125(c)) |
| Due date and filing window | January 1 through April 1 of each applicable odd-numbered year (§ 21-125(c)). The Secretary of State currently labels June 16 the delinquency date; the statute separately makes a report 60 days overdue a ground for enforcement (§§ 21-151(a)(2), 21-160(a)(2)) |
| Filing office and method | Nebraska Secretary of State, Business Services Division. File online during the reporting period through the agency's reporting portal, or on paper; electronic filing carries the lower fee |
| Required information | Company name; designated-office street and mailing addresses; agent-for-service name, street and mailing addresses, and any post-office box; principal-office street and mailing addresses; and, for a foreign LLC, formation jurisdiction and any alternate Nebraska name. Information must be current when delivered (§ 21-125(a)–(b)); an authorized person signs (§ 21-119). A series LLC also lists each active protected series (§ 21-514) |
| Filing fee and related charges | $25 online or $30 on paper (Neb. Rev. Stat. § 21-192(1), as of 2026-07-16). A series LLC pays another $25 online or $30 paper for each protected series included in the report (§ 21-192(4)) |
| Late fee and delinquency | No separate late fee — the Secretary of State's current LLC reinstatement worksheet lists a $0 late fee. The agency calls June 16 delinquent. Under § 21-151, a domestic report 60 days overdue becomes a dissolution ground; after the Secretary serves its determination, a separate 60-day cure period runs before dissolution |
| Dissolution, reinstatement, and cure | Domestic: after the two statutory 60-day stages, the LLC is administratively dissolved and may only wind up; ordinary reinstatement is available within 5 years, and late reinstatement after 5 years costs $500, with relation back (§§ 21-151–.152). The current paper reinstatement is $30 plus overdue reports and fees. Foreign: revocation notice must set an effective date at least 60 days out, and cure before then prevents revocation; once revoked, the agency requires requalification rather than reinstatement (§ 21-160) |
Compare this rule across all 50 states + DC →
Requirements one by one
The first report waits for the next odd-numbered year
Nebraska uses one statewide biennial cycle rather than each LLC's anniversary. Section
21-125 requires the report between January 1 and April 1 of odd-numbered years. The first
report falls in the first odd year after the calendar year of formation or Nebraska
authorization. An LLC formed in either 2025 or 2026 first reports in 2027; one formed in 2027
first reports in 2029.
If the Secretary of State returns an incomplete report, § 21-125(d) gives the LLC 30 days
after the notice's effective date to correct and redeliver it. A correction within that window
is treated as timely. A report can also be corrected or amended later at any time.
The report updates the public contact record
The report states the LLC's name; designated-office street and mailing addresses; agent for
service of process and that agent's street and mailing addresses and any post-office box; and
the principal office's street and mailing addresses. A foreign LLC also identifies its
formation jurisdiction and any alternate Nebraska name. The information must be current on
the delivery date, and § 21-119 requires an authorized person to sign the filing.
A series LLC has one additional disclosure. Section 21-514 requires the report to name every
protected series that has a filed designation and has not completed winding up. Omitting a
series name blocks a certificate of existence for that series but does not otherwise end it.
Online filing saves five dollars
Section 21-192 sets the ordinary LLC filing fee at $25 electronically or $30 in writing.
The Secretary of State opens online report filing during the reporting period. A series LLC
pays the same amount for the company and again for each protected series included in its
report. The current agency reinstatement packet confirms the $30 paper report amount.
The agency date and statutory enforcement sequence are different concepts
The Secretary of State's reporting page calls June 16 the delinquency date. The current
statute supplies the more detailed legal sequence. Under § 21-151(a), a domestic LLC's report
being 60 days overdue creates a ground for administrative dissolution. The Secretary then
files and serves a determination. Section 21-151(c) gives the LLC a separate 60 days after
service to file and cure or show that the ground does not exist before the Secretary files
the declaration of dissolution.
There is no separate late-report surcharge in the current agency packet: it lists the late fee
as $0. The risk is status loss, not an accumulating penalty. Once dissolved, the LLC
continues to exist but may conduct only activities needed to wind up, subject to reinstatement.
Domestic and foreign LLCs have different routes back
A domestic LLC may apply for ordinary reinstatement within five years under § 21-152.
The current filing packet requires the overdue report, its fee, and a $30 paper reinstatement
application; online reinstatement is not available. If more than five years have passed, late
reinstatement remains possible, but the statutory application fee is $500 and the company
must give a legitimate reason and show that reinstatement would not defraud the public.
Effective reinstatement relates back to the dissolution date.
A foreign LLC follows § 21-160. A report 60 days overdue can trigger a revocation notice whose
effective date must be at least 60 days after it is sent. Curing every stated ground before
that date prevents revocation. The Secretary of State says a foreign LLC whose authority has
already been revoked cannot reinstate; it must re-qualify by filing a new certificate-of-
authority application.
What trips people up
- Filing by anniversary instead of by odd year. Every LLC uses the January 1-April 1
odd-year window. - Treating June 16 as the whole statute. It is the agency's published delinquency date.
The domestic dissolution statute separately describes the 60-days-overdue ground and a
second 60-day cure after service of the determination. - Assuming there is a late fee. The current domestic-LLC worksheet lists $0. The financial
cost comes from the missed report and reinstatement filings. - Using the domestic reinstatement form for a foreign LLC. A revoked foreign LLC must
re-qualify; the agency does not accept a foreign-LLC reinstatement application. - Forgetting protected-series charges. A series LLC pays the report fee for the company
and separately for every protected series listed.
Common questions
What is the Nebraska LLC biennial-report fee?
The current statutory fee is $25 for electronic filing or $30 for a written report. A
protected-series LLC pays that amount for the company and again for each protected series.
Is there a late fee after April 1?
The current Secretary of State domestic-LLC worksheet lists a $0 late fee. The serious
consequence is the statutory dissolution or revocation process if the report remains overdue.
Can a domestic LLC reinstate after five years?
Yes. Ordinary reinstatement is available within five years. After that, § 21-152 permits late
reinstatement, but the application costs $500 and must explain a legitimate reason and why the
reinstatement would not defraud the public.
Can a foreign LLC reinstate after revocation?
Not through the reinstatement route. The Secretary of State directs a revoked foreign LLC to
re-qualify with a new certificate-of-authority application.
Statutes and sources
- Neb. Rev. Stat. § 21-125. Biennial duty, contents, odd-year cycle, January 1-April 1
window, and 30-day correction protection. Official current text
(accessed July 16, 2026). - Neb. Rev. Stat. §§ 21-119 and 21-514. Authorized signature and protected-series report
disclosures. Official current text
(accessed July 16, 2026). - Neb. Rev. Stat. § 21-192. Electronic and paper filing fees, protected-series fees, and
$500 late-reinstatement fee. Official current text
(accessed July 16, 2026). - Neb. Rev. Stat. §§ 21-151–.152. Domestic administrative dissolution, notice and cure,
winding-up limit, ordinary and late reinstatement, and relation back. Official current text
(accessed July 16, 2026). - Neb. Rev. Stat. § 21-160. Foreign-LLC revocation notice and pre-effective-date cure.
Official current text
(accessed July 16, 2026). - Nebraska Secretary of State — Annual/Biennial Reporting. April 1 due date, June 16
published delinquency date, online filing, and status-loss warning. Official guidance
(accessed July 16, 2026). - Nebraska Secretary of State — Domestic LLC Reinstatement packet and Reinstatement
Information. $30 paper report, $0 late fee, $30 reinstatement, paper-only filing, and
foreign requalification. Official packet
(accessed July 16, 2026).
Source links
Every statute quoted above, linked, with the date we checked it.
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