Nebraska · Ongoing compliance

Nebraska LLC Biennial Report: Due Date, Fee and What Happens If You Miss It

Nebraska LLCs file a Biennial Report with the Nebraska Secretary of State, Business Services Division, every two years. The state fee is $30. File the Biennial Report between January 1 and April 1 of every odd-numbered year. No separate late fee; the reinstatement fee worksheet for 2025 shows a $0 late fee, but an unfiled report leads to dissolution.

Report fee
$30
Due
April 1 each year
Late penalty
See below

How the Biennial Report works in Nebraska

Nebraska is one of the few states where an LLC reports every two years instead of every year. The Biennial Report goes to the Secretary of State's Business Services Division and is due between January 1 and April 1 of each odd-numbered year, so the next window closes April 1, 2027. An LLC formed in an even-numbered year therefore files within months of its first odd-numbered January. The report is short: it confirms the designated office in Nebraska, the principal office and the agent for service of process, and does not list members or managers. Only the principal office can be changed on the report itself; a new agent or designated office needs a separate statement of change. The paper fee is $30, with a lower statutory fee for online filing. Nebraska does not add a late fee, but in 2025 the state dissolved unfiled LLCs by operation of law on June 17.

First report: The first report is due in the January 1 to April 1 window of the first odd-numbered year after the LLC is formed; an LLC formed in 2026 first files by April 1, 2027.

When your Biennial Report is due: worked examples

If the LLC was formedThe report is due
March 15, 2026April 1, 2027 (first), then every April 1
August 20, 2026April 1, 2027 (first), then every April 1
December 5, 2026April 1, 2027 (first), then every April 1

Next statewide deadline after October 30, 2026: April 1, 2027. If a deadline falls on a weekend or holiday, check whether Nebraska moves it to the next business day.

If you miss the deadline

  • No separate late fee; the reinstatement fee worksheet for 2025 shows a $0 late fee, but an unfiled report leads to dissolution.
  • An LLC that has not delivered its biennial report within 60 days after the due date may be dissolved; for the 2025 cycle, the Secretary of State dissolved delinquent domestic LLCs by operation of law on June 17, 2025.
  • Fixing a dissolved or forfeited LLC is covered in our Nebraska LLC reinstatement guide.

How to file the Nebraska Biennial Report

  • File online through the Secretary of State's online services, paying by credit card, or mail the paper form with a $30 check payable to Secretary of State, Business Services, P.O. Box 94608, Lincoln, NE 68509.
  • What becomes public: The report lists the designated office in Nebraska, the principal office address, and the name and address of the agent for service of process. Members and managers are not listed.
  • Official filing page: file with the state

What Nebraska charges over five years

ItemAmount
Formation filing fee$100
Biennial Report fees, years 1-5$60
State filing fees, five years$160

Counts only the formation fee and the Biennial Report fee. Registered agent service, if you use one, typically adds $100 to $300 a year.

Nebraska compared with nearby states

StateFilingFeeDueLate fee
NebraskaBiennial Report$30April 1 each yearSee rules
South DakotaAnnual Report$55First day of anniversary month$55
IowaBiennial Report$30April 1 each yearNone
MissouriNone$0--
KansasInformation Reportn/aApril 15 each yearSee rules
ColoradoPeriodic Report$252 months either side of report month$50
WyomingAnnual Report and License Tax$60First day of anniversary monthSee rules

Mistakes Nebraska owners make

  • Waiting for a yearly reminder when Nebraska's LLC report is due only in odd-numbered years.
  • Assuming an LLC formed in an even-numbered year has two years before its first report, when it is due the following April 1.
  • Trying to change the registered agent on the biennial report, which only allows changes to the principal office.
  • Missing April 1 and assuming a late fee will be billed, when the state instead dissolves unfiled LLCs.

Nebraska LLC annual report: questions

How often does a Nebraska LLC file a report?

Every two years. Nebraska LLCs file a Biennial Report between January 1 and April 1 of each odd-numbered year, so reports were due in 2025 and are next due by April 1, 2027. There is no filing in even-numbered years unless the LLC is reinstating.

How much is the Nebraska LLC biennial report fee?

The Secretary of State's 2025-2026 paper form lists a $30 filing fee, payable by check to the Secretary of State. The statute sets a lower fee for electronic filing. There is no separate late fee, but an LLC that does not file can be dissolved.

What can I change on the Nebraska biennial report?

Only the principal office address. Changes to the LLC's name require an amended certificate of organization, and changes to the registered agent or designated office require a Statement of Change of Designated Office/Agent, each with its own fee. Those forms are listed on the Secretary of State's forms and fee page.

Related: How to start an LLC in Nebraska · Reinstating a Nebraska LLC · Annual report fees in every state · LLC costs compared

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Last reviewed October 30, 2026 against the sources listed above. Figures marked † could not be confirmed on an official page; check them with the state before relying on them. General information, not legal or tax advice.