Nebraska Biennial Report — Due Date, Cost & How to File
Every Nebraska LLC must file a Biennial Report to remain in good standing. The fee is an incredibly low $13 (online), and it's due by April 1 of odd-numbered years (2025, 2027, 2029, etc.). This is not filed on your formation anniversary — all Nebraska LLCs file on the same date. For all compliance requirements, see after-formation overview. For formation, see our LLC guide.
Key Facts
| Detail | Information |
|---|---|
| Filing name | Biennial Report |
| Fee | $13 (online) |
| Due date | April 1 of every odd-numbered year |
| Schedule | Fixed calendar (NOT formation anniversary) |
| Filed with | Nebraska Secretary of State |
| File at | sos.nebraska.gov |
What the Biennial Report Contains
The report confirms current LLC information:
- LLC name and state filing number
- Principal office address
- Registered agent name and Nebraska street address
- General nature of business
- Names and addresses of members (member-managed) or managers (manager-managed)
Not a financial report — no revenue, profit, or tax information required.
How to File
Ready to get started?
Get StartedOnline (recommended):
- Go to sos.nebraska.gov
- Search for your LLC in the business filing system
- Select "File Biennial Report"
- Review and update information as needed
- Pay $13 via credit card or e-check
- Submit — receive confirmation
Takes approximately 5 minutes.
Nebraska's Fixed Schedule Explained
Unlike most states (where reports are due on your LLC's formation anniversary), Nebraska uses a universal due date:
- All LLCs file by April 1 of odd-numbered years
- Doesn't matter when you formed — April 1 of the next odd year is your first report
- Form in January 2025? First report: April 1, 2025 (same year, since 2025 is odd)
- Form in June 2025? First report: April 1, 2027 (next odd year)
- Form in November 2024? First report: April 1, 2025
What Happens If You Miss It
Nebraska sends notice after the due date. Continued non-compliance leads to administrative dissolution. To restore your LLC, you'll need to file overdue reports and pay reinstatement fees.
At $13, there's no reason to miss this. Set a recurring calendar reminder for March to file before April 1.
FAQ
Ready to get started?
Get StartedWhy is it so cheap?
Nebraska's biennial fee is essentially a records-maintenance charge. At $13, it's the lowest LLC maintenance fee in the country — even cheaper than Wyoming ($60/year).
Can I file early?
Yes. Many LLC owners file as soon as the reporting period opens (typically January of odd years) to avoid last-minute issues.
Is the $13 fee tax-deductible?
Yes. It's a deductible business expense on federal and Nebraska income tax returns.
Do I still need to file if nothing changed?
Yes. The Biennial Report confirms current information — even if unchanged since your last filing or formation.