Nebraska Single-Member LLC — Solo Owner Formation
A single-member LLC provides full liability protection under Nebraska law with the simplest formation and tax filing. For the full process, see our LLC guide. For all types, see LLC types.
Nebraska-Specific Advantages
- $13 biennial maintenance — Among the lowest in the nation for ongoing LLC costs
- No franchise tax — Unlike California ($800/year), Nebraska charges zero beyond the $13 biennial
- Declining income tax — Top rate of 5.84% (and falling under LB 754)
- Agricultural economy — Many solo farmers/ranchers use single-member LLCs for liability protection on operations
Tax Treatment
| Filing | Form | Notes |
|---|---|---|
| Federal | Schedule C (Form 1040) | Disregarded entity |
| Nebraska | Form 1040N | LLC income on personal return |
| Self-employment | Schedule SE | 15.3% on net earnings |
| Sales tax | If selling taxable goods | 5.5% + local |
Cost Summary
Ready to get started?
Get Started| Item | Amount | Frequency |
|---|---|---|
| Certificate of Organization | $100 | One-time |
| Biennial Report | $13 | Every 2 years |
| Nebraska income tax | 2.46%-5.84% | Annual |
| Franchise/minimum tax | None | N/A |
FAQ
Do single-member LLCs get charging order protection in Nebraska?
Nebraska's LLC Act provides charging order provisions. Consult a Nebraska attorney for the current interpretation regarding single-member LLCs specifically, as this area of law varies by state.
Can I add members later?
Yes. Admit new members by amending the operating agreement and updating the Biennial Report. This changes federal tax classification from disregarded entity to partnership (Form 1065 required).