Corporation Annual/Biennial Compliance and Good-Standing Packet - Nebraska
NEBRASKA CORPORATION BIENNIAL-REPORT AND OCCUPATION-TAX PACKET
Scope. Use for a domestic or foreign business corporation. Do not substitute the LLC/nonprofit odd-year report or its flat fee.
1. CORPORATE RECORD
| Item | Verified information |
|---|---|
| Exact name and account number | [________________________________] |
| ☐ Domestic ☐ Foreign | [________________________________] |
| Registered agent and office | [________________________________] |
| Principal office | [________________________________] |
| Officers and directors | [________________________________] |
| Domestic paid-up capital stock, if applicable | [________________________________] |
| Foreign property owned and used in Nebraska, if applicable | [________________________________] |
2. EVEN-YEAR CALENDAR
The Secretary of State states that domestic and foreign business/professional corporations report in even-numbered years, due March 1 and delinquent April 15.
| Control | Date |
|---|---|
| Report opens/as-of date | January 1, [YEAR] |
| Due date | March 1, [YEAR] |
| Delinquency/dissolution cutoff | April 15, [YEAR] |
| Internal target | [__/__/____] |
3. OCCUPATION-TAX GATE
Nebraska business-corporation reporting includes an occupation tax. For a domestic corporation, § 21-303 uses a paid-up-capital-stock schedule. For a foreign corporation, § 21-306 measures the tax by the actual value of real and personal property employed in Nebraska, using twice the § 21-303 schedule subject to its statutory ceiling. Do not apply an LLC or nonprofit report fee to this corporation tax.
☐ Current Secretary-generated report and occupation-tax amount obtained.
☐ Domestic paid-up capital stock, or foreign Nebraska property value and location, reconciled to the applicable report and records.
☐ Tax calculation reviewed by a qualified professional before payment.
4. REPORT REVIEW
☐ Exact name and state/country of incorporation.
☐ Registered agent and Nebraska street address.
☐ Principal-office address.
☐ Officers' and directors' names, titles, and addresses.
☐ Brief description of the corporation's business.
☐ Changes since the last biennial report in each required report item.
☐ Report signed by the president, a vice president, secretary, or treasurer, as required by §§ 21-301 or 21-304.
☐ Domestic/foreign form and current required report fields confirmed; a foreign report includes Nebraska property value and location under § 21-305.
5. AMENDMENT AND CURE GATE
LB 315 (2025-2026), which proposed sunsetting the corporation biennial report and occupation tax, was indefinitely postponed April 17, 2026. The current even-year regime remains operative.
☐ Report and tax filed before the April 15 administrative-dissolution/revocation cutoff.
☐ Dissolved/revoked corporation routed to the Nebraska corporation reinstatement packet.
☐ Certificate of Good Standing ordered from the current entity record if requested.
6. NEXT-CYCLE CONTROL
| Task | Owner | Due |
|---|---|---|
| Recheck §§ 21-301 to 21-306 and new legislation | [Name] | [__/__/____] |
| Obtain Secretary-generated report/tax amount | [Name] | [__/__/____] |
| Reconcile officers, directors, agent, office, and capital | [Name] | [__/__/____] |
7. COMPLETION CERTIFICATE
Prepared by: [________________________________]
Official sources rechecked on: [__/__/____]
Authorized filer/tax reviewer: [________________________________]
Signature: [________________________________] Date: [__/__/____]
SOURCES AND REFERENCES
- Nebraska annual/biennial reporting
- Neb. Rev. Stat. § 21-301
- Neb. Rev. Stat. § 21-302
- Neb. Rev. Stat. § 21-303
- LB 315 official history
Current even-year calendar, report fields, occupation-tax distinction, failure consequences, and LB 315's failed status verified 2026-07-29.
About this template
- Last updated
- November 2, 2026
- Citations checked
- November 2, 2026
- Jurisdiction
- Nebraska
- Category
- Corporate & Business
Legal authority
- Neb. Rev. Stat. § 21-301 (domestic corporation biennial report)
- Neb. Rev. Stat. § 21-302 (domestic report contents)
- Neb. Rev. Stat. § 21-303 (domestic occupation tax)
- Neb. Rev. Stat. § 21-304 (foreign corporation biennial report)
- Neb. Rev. Stat. § 21-305 (foreign report contents)
- Neb. Rev. Stat. § 21-306 (foreign occupation tax)
Corporate documents govern how a company makes decisions, records them, and handles disputes between owners, directors, and officers. Proper corporate paperwork is what lets a business take advantage of limited liability, pass clean audits, and survive an acquisition or investor review. Skipping formalities like written resolutions and signed consents is one of the fastest ways for a business owner to lose personal asset protection.
Not legal advice
This template is provided for informational purposes. We recommend having an attorney review any legal document before signing, especially for high-value or complex matters.
Checked against the law it cites
A reviewer verified this template's legal citations against the official source on November 2, 2026.
Neb. Rev. Stat. § 21-301 (checked November 2, 2026): "Each domestic corporation subject to the Nebraska Model Business Corporation Act shall deliver a biennial report to the Secretary of State, as of January 1 of each even-numbered year,"
Neb. Rev. Stat. § 21-302 (checked November 2, 2026): "(5) A brief description of the nature of the corporation's business; (6) The amount of paid-up capital stock; and (7) The change or changes, if any, in the above particulars made since the last biennial report."
Neb. Rev. Stat. § 21-303 (checked November 2, 2026): "When the paid-up capital stock of a corporation does not exceed ten thousand dollars, an occupation tax of twenty-six dollars"
Neb. Rev. Stat. § 21-304 (checked November 2, 2026): "deliver a biennial report to the Secretary of State, as of January 1 of each even-numbered year"
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