By Jake Lawson, LLC Formation Strategist
Here’s something that trips up many Nebraska LLC owners: unlike most states that require annual reports every year, Nebraska only requires them every two years—but only in odd-numbered years. Miss the deadline, and the state will shut down your LLC. No second chances, no late fees, just dissolution.
I’ve helped dozens of Nebraska entrepreneurs navigate this unique reporting requirement, and the key is understanding the specific timing and filing process. Let me walk you through everything you need to know to keep your LLC in good standing without the stress.
What Is the Nebraska Biennial Report?
Think of the biennial report as your LLC’s way of checking in with the state. It’s a simple filing that updates your basic business information and confirms your LLC is still active and in compliance.
What it includes:
- Current business addresses
- Registered agent information
- Basic contact details
What it costs: $13 every two years
When it’s due: Every odd-numbered year between January 1 and April 1
The report itself is straightforward—the tricky part is remembering when to file it and navigating Nebraska’s quirky online system.
Nebraska’s Odd Filing Schedule Explained
Most states require annual reports every year. Nebraska does things differently with a biennial (every two years) schedule, but only in odd-numbered years. Here’s how it works:
First Filing Timeline
Your first biennial report is due between January 1 and April 1 of the first odd-numbered year after your LLC formation.
Examples:
- LLC formed in 2023 or 2024: First report due January 1 – April 1, 2025
- LLC formed in 2025 or 2026: First report due January 1 – April 1, 2027
Ongoing Schedule
After your first filing, you’ll continue filing every odd-numbered year: 2025, 2027, 2029, 2031, and so on.
Jake’s tip:
Set a recurring calendar reminder for January 15th of every odd-numbered year. This gives you plenty of time before the April 1st deadline and ensures you never forget.
The Critical Deadlines You Must Know
Primary deadline: April 1st (of odd-numbered years)
Grace period: April 2 – June 1
Final cutoff: June 1 (no exceptions after this date)
Here’s what makes Nebraska particularly unforgiving: after June 1st, the online filing system literally disappears from the state website. You can’t file late even if you want to pay penalties—the state simply won’t accept it.
Reality check: If you miss the June 1st deadline, your LLC will be administratively dissolved. You’ll need to reinstate it through a more expensive and complicated process.
Step-by-Step: Filing Your Biennial Report Online
Nebraska prefers online filings, and honestly, it’s the fastest way to get this done. Here’s the complete process:
Step 1: Gather Required Information
Before starting, you’ll need:
- Your LLC’s Account Number (also called Entity ID Number)
- Current business address information
- Registered agent details
- Your name and title as the person filing
Finding your Account Number: Check your LLC formation documents or search the Nebraska Secretary of State’s business database using your LLC name.
Step 2: Access the Filing System
Go to the Nebraska Secretary of State’s Online Filing System. Enter your LLC’s Account Number and click “Submit.”
Important timing note: The online filing system is only available January 1 – June 1 of odd-numbered years. Outside this window, the system isn’t accessible.
Step 3: Review Current Information
The system will display your LLC’s current information on file. This is where Nebraska’s process gets a bit confusing, so pay attention.
Step 4: Handle the “Information Changed” Checkbox
Here’s where many people get confused. There’s a checkbox asking “if this information has changed” referring to:
- LLC Name
- Designated Office Address
- Registered Agent and Office Address
If nothing has changed: Leave the box unchecked and proceed.
If something has changed: Check the box, but understand you’ll need to file a separate “Statement of Change” form after completing the biennial report. This costs an additional $15-$17.
Jake’s insight: Nebraska’s system is poorly designed here. You can’t actually make changes in the biennial report itself—you just indicate that changes are needed, then file separately.
Step 5: Update Principal Office Address
Review and update your Principal Office Address if needed. This can be anywhere (not just Nebraska) and represents your main business location.
Nebraska’s address confusion explained:
- Registered Agent Address: Where legal documents are received (must be in Nebraska)
- Designated Office Address: Your official Nebraska office location (must be in Nebraska)
- Principal Office Address: Your main business address (can be anywhere)
These might all be the same address, or they might be different depending on your business setup.
Step 6: Complete Filer Information
Enter your name and title. Use “Member” if you’re an LLC owner, or “Manager” if your LLC is manager-managed and you’re the designated manager.
Check the authorization box confirming you have authority to file on behalf of the LLC.
Step 7: Review and Submit
Carefully review all information for accuracy. Once you proceed to payment, making changes becomes more complicated.
Step 8: Pay the $13 Fee
Select your payment method and enter your billing and payment information. The $13 fee processes immediately upon submission.
Step 9: Confirmation
You’ll receive email confirmation once your report is processed (usually within minutes). Save this confirmation for your records.
What Happens After Filing
Your LLC remains in good standing for another two years. The next biennial report will be due in the following odd-numbered year.
Getting a copy of your filed report: You can download a copy from the Secretary of State’s database, but it costs an additional $0.45. (Yes, it’s ridiculous, but that’s the fee.)
Common Filing Mistakes to Avoid
1. Missing the Filing Window
The biggest mistake is simply forgetting to file. Set multiple reminders and don’t rely on the state’s mailed notices.
2. Confusing the Address Types
Nebraska’s three different address requirements confuse many people. When in doubt, call the Secretary of State for clarification.
3. Trying to Make Changes in the Report
You can’t actually change your LLC information in the biennial report—you can only indicate changes are needed and file separately.
4. Filing in Even-Numbered Years
Nebraska only accepts biennial reports in odd-numbered years. Filing in 2024, 2026, etc., isn’t possible.
5. Waiting Until the Last Minute
Don’t wait until March to file. The earlier you file (starting January 2nd), the less stress you’ll have.
What If You Miss the Deadline?
April 2 – June 1: You’re in the grace period. File immediately—there’s no late fee, but don’t push your luck.
After June 1: Your LLC will be administratively dissolved. You’ll need to go through a reinstatement process that’s more expensive and time-consuming than the original $13 filing.
Prevention is better than cure: Set up multiple reminder systems rather than trying to fix problems after they occur.
Professional Help Options
While the biennial report is simple enough to handle yourself, some business owners prefer professional assistance:
Registered agent services: Many offer biennial report filing as part of their annual service packages.
Business compliance services: Specialized companies that handle all ongoing filing requirements.
Accountants or attorneys: Can handle filings as part of broader business services.
Cost comparison: Professional services typically charge $50-150 for biennial report filing versus the $13 DIY cost.
Record-Keeping Best Practices
Document Storage
Keep copies of:
- Filed biennial reports
- Email confirmations from the state
- Payment receipts
- Any correspondence with the Secretary of State
Reminder Systems
Set up multiple reminder methods:
- Calendar alerts on your phone and computer
- Written notes in visible locations
- Backup reminders for key dates
Contact Information Updates
Ensure the Secretary of State has current addresses for both your registered agent and your business. Missed notices due to outdated addresses can lead to compliance problems.
The Cost-Benefit Analysis
At $13 every two years, Nebraska’s biennial report is one of the cheapest ongoing compliance requirements in the country. Compare this to:
- California: $20 annually + $800 franchise tax
- Delaware: $300 annual franchise tax
- New York: $9 every two years (but with complex publication requirements)
The low cost makes Nebraska an attractive state for LLC formation and operation.
Planning Ahead: Future Filing Dates
Once you understand the pattern, planning becomes easy:
If your first filing is in 2025: Subsequent filings in 2027, 2029, 2031, 2033, etc.
If your first filing is in 2027: Subsequent filings in 2029, 2031, 2033, 2035, etc.
Pro tip:
Add all future filing dates to your calendar now. It takes five minutes and prevents future headaches.
When to Get Professional Help
Consider professional assistance if:
- You frequently travel during filing periods
- You have multiple LLCs with different filing schedules
- You’ve missed deadlines before and want backup systems
- You’re dealing with complex address changes or business restructuring
For most simple LLCs, the DIY approach works fine and saves money.
The Bottom Line
Nebraska’s biennial report system is unique but manageable once you understand the timing and process. The key is treating it seriously—this isn’t something you can handle casually or late.
Set up your reminder systems now, understand the filing process, and treat the April 1st deadline as non-negotiable. For $13 every two years, it’s one of the best compliance deals you’ll find anywhere.
Ready to File Your Nebraska Biennial Report?
The process is straightforward once you know the steps and timing. Don’t let the unique schedule or quirky online system intimidate you—thousands of Nebraska LLC owners successfully file these reports every odd-numbered year.
Need help staying on top of Nebraska compliance requirements? At Llciyo.com, we work with experienced professionals who understand Nebraska’s unique filing schedule and can ensure you never miss critical deadlines.
Don’t risk losing your LLC over a missed $13 filing—get the systems in place to handle this requirement reliably and stress-free.
Jake Lawson has helped over 140 Nebraska LLC owners navigate the biennial report process, including setting up reminder systems and handling complex filing situations involving multiple address changes.