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Every step to open an LLC in Nebraska and get ready to hire, in order, with the official state page for each one. Agencies you'll deal with: Secretary of State · Department of Revenue · Department of Labor · Workers' Compensation Court · Department of Health and Human Services (new hire) · Department of Insurance.
This is the most common path: a new LLC, general business, paying W-2 employees and 1099 contractors. Adding a location, forming a corporation, or in a licensed industry? Customize it and check off steps as you go.
Customize this checklistPopular Nebraska business types:
Do this first. The state tax and payroll accounts ask for your registration details.
Apply free on the IRS website and get the number immediately. You'll need it for the state tax registration, a business bank account, and payroll. Opening a new location? You already have one; the same EIN works in every state.
This internal document sets out who owns what, how decisions get made, and what happens if an owner leaves. It isn't filed with the state, but banks often ask for it, and it helps protect your liability shield. Single-owner LLCs need one too.
Bring your EIN letter, filed formation documents, and operating agreement or bylaws. Keeping business and personal money separate is one of the main things that protects your personal assets.
Many businesses need a license or permit before opening, separate from registering the company. Check three levels: the state licensing board for your field, your city or county, and any federal agency that regulates your industry.
If you want S corp taxation, file IRS Form 2553. The deadline is tight: generally within 2 months and 15 days after the start of the tax year you want it to apply. See Business basics for when it makes sense.
File Articles of Organization (or the state's equivalent) online through Nebraska Secretary of State online filing (Nebraska.gov).
You need a registered agent with a street address in Nebraska to receive legal papers and state notices. Use a registered agent service if you have no one local.
Trade names are registered with the Secretary of State. Renewal costs $110.
New LLCs and corporations must publish a notice in a local newspaper for 3 consecutive weeks, then file proof of publication ($25 online, $30 in office).
After forming an LLC or corporation, publish a notice for 3 consecutive weeks in a newspaper in your county. Then file the publisher's affidavit with the Secretary of State.
Register online for sales tax and income tax withholding, or file the paper Nebraska Tax Application (Form 20). A federal EIN is required for withholding. Paper takes about 2 weeks.
Cities can add local sales tax and some levy occupation taxes on certain businesses. Nebraska has no general state business license.
Applies if you sell products, or services this state taxes. Most medical care is exempt. See Business basics for sales tax.
Nebraska calls it a Sales Tax Permit. Register with the Nebraska Department of Revenue through Nebraska Tax Application (Form 20), or online business registration; multistate sellers can also use the Streamlined Sales Tax registration system before you make your first taxable sale in Nebraska. You'll collect tax from customers and send it to the state.
Give your supplier Form 13, Nebraska Resale or Exempt Sale Certificate so you don't pay tax on inventory you'll resell. The buyer fills it out and gives it to the seller with a Nebraska sales tax ID (or a home state number if out of state); a blanket certificate stays valid until the buyer revokes it in writing. Keep certificates your own customers give you, too.
Out-of-state sellers must register once sales into Nebraska pass $100,000 or 200 transactions (previous or current calendar year), even with no office here.
Nebraska charges no fee for permits or resale certificates and warns that websites selling them for a fee are likely scams.
Applies once you pay W-2 employees who work in this state.
Form I-9 is never mailed to the government. You keep it in your own files and show it only if ICE or the Department of Labor asks for an inspection.
Federal posters (minimum wage, EEO, FMLA if you have 50+ employees, and others) go alongside the state ones.
Register once you pay wages to employees working in Nebraska. Reports and payments are usually quarterly.
Required at 1 or more employees. Agricultural employers with 10 or fewer unrelated full-time workers are exempt. Sole proprietors, partners and LLC members are not covered unless they elect it. Penalty is up to $1,000 per day without coverage.
Report new hires, rehires, temporary and seasonal workers, and independent contractors through ne-newhire.com.
Nebraska's wage payment rules:
$15.00 an hour.
Since October 1, 2025, employers with 11 or more employees must give paid sick time. Employees earn 1 hour per 30 worked, starting after 80 hours of work.
Nebraska has no state retirement savings mandate for private employers.
Nebraska doesn't require harassment training for private employers. A written policy and a yearly refresher are still best practice.
Display the state's required labor law posters where employees can see them, along with the federal posters. Workers' comp notices come from your carrier.
Once you have 11 or more employees with 80+ hours in Nebraska in a year, you must provide paid sick time and track it on pay stubs. Existing PTO policies that meet the minimum count.
LB 921 (2026) requires 90 days' notice to employees and NDOL before a closing or mass layoff affecting 100 or more full-time employees. LB 847 lets NDOL charge yearly graduated fees on employers based on prior-year gross wages.
The W-9 gives you the contractor's legal name and tax ID for their 1099. Check the classification first: if you control how and when they work, they may legally be an employee.
File with the IRS and send the contractor a copy by January 31. For payments made in 2026 and later, the reporting threshold is $2,000 per contractor per year (it was $600 before).
Recurring deadlines. Put these on your calendar now.
FinCEN's final rule, effective August 14, 2026, permanently exempts companies formed in the U.S. from beneficial ownership reporting. Ignore letters or emails demanding a BOI filing fee; they're a common scam. Only companies formed outside the U.S. still file.
Joining the Hospital-Medical Liability Act is voluntary. Qualified providers get the $2,250,000 total damages cap but must carry the minimum coverage and pay the Fund surcharge.
Keeps your business in good standing with the state. Missing it can lead to penalties or dissolution.
Corporations pay a biennial occupation tax with the report. Entities that miss the delinquent date are administratively dissolved; late reinstatement costs $500.
File unemployment wage reports each quarter and state withholding returns on the schedule you're assigned (if the state has income tax), plus the annual W-2 reconciliation.
The Department assigns monthly, quarterly or annual filing based on how much tax you collect; returns (Form 10) are due the 20th of the month after the period. File a zero return if you had no sales; skipping it can bring penalties.
Recurring dates for Nebraska and federal filings. A payroll service handles most payroll lines, but you should know they're happening.
| When | What | Filed with |
|---|---|---|
| Jan 1 | Minimum wage rises 1.75% (about $15.26 in 2027); training wage rises 1.5% | Nebraska |
| Mar 1 (even years) | Corporation Biennial Report and occupation tax (delinquent Apr 15) | Nebraska |
| Apr 1 (odd years) | LLC Biennial Report (delinquent Jun 1) | Nebraska |
| Within 20 days of hire | Report new hires and independent contractors at ne-newhire.com | Nebraska |
| Start of hire | Give the paid sick time written notice | Nebraska |
| Assigned schedule | Sales tax return (file a zero return if no sales) | Nebraska |
| Jan 31 | W-2s to employees and SSA (with W-3); Form 940; 4th-quarter Form 941 | IRS / SSA |
| Jan 31 | 1099-NEC to contractors and IRS | IRS |
| 15th monthly | Federal payroll tax deposit (monthly depositors) | IRS |
| Apr 30 · Jul 31 · Oct 31 | Form 941 for the quarter | IRS |
| Jul 31 | Form 5500 or 5500-SF, if you sponsor a 401(k) (Oct 15 with Form 5558 extension) | DOL (EFAST2) |
Last verified: October 27, 2026
The Nebraska state filing fee for an LLC is $100 online, $110 in office. That's the fee to form your LLC with the state. Expect other costs too, such as a registered agent service if you use one, licenses, and annual filings. See the checklist above for each step.
You need to register to collect sales tax in Nebraska if you sell taxable products or services there. The state rate is 5.5%, and local taxes may add to it. Registration cost: Free.
Out-of-state sellers must register once their sales into Nebraska pass $100,000 or 200 sales a year. Having an employee or office in Nebraska also creates nexus right away.
Recurring filings include: file the Biennial Report; file quarterly unemployment reports and withholding returns; file sales tax returns on time. The deadline calendar above lists the dates.
This guide organizes official requirements. It isn't legal or tax advice. Fees, forms, and deadlines change, so confirm on each linked state page before you file, and talk to an attorney or CPA about your specific situation.
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