Nebraska LLC Biennial Report: One Form for Two Years, a $25 Fee

Two Calendar Years on Every Nebraska Biennial Report

The report form the Secretary of State put in its 2025 reinstatement packets is headed Biennial Report 2025 – 2026 and says it must be filed from January 1 to April 1, 2025. A report filed in an odd year carries the LLC through the even year after it, so 2026 has no LLC filing window and the next one opens January 1, 2027.

Section 21‑125(c) of the Nebraska Revised Statutes ties the first report to the calendar year of formation, not to the date. It is due in the odd-numbered year after the formation year or, when the LLC is foreign, the year Nebraska authorized it. An LLC formed on March 3, 2025 filed nothing that spring, and its first report falls in the window that closes April 1, 2027.

Nebraska LLCs never file an annual report, and professional LLCs follow the same odd-year calendar. The biennial occupation tax report of even-numbered years is a corporation filing.

The $25 Fee Comes From the LLC Act’s Catch-All Clause

Section 21‑192(1) has no line of its own for the biennial report. Its general clause prices every LLC Act filing at $25 when submitted electronically and $30 when submitted in writing, and the report falls under it for domestic and foreign LLCs. A $10 amount shown for Nebraska on at least one filing-service chart has no basis in that section.

A series LLC pays the rate more than once. Subsection (4) charges $25 or $30 for the series LLC and the same again for each protected series, and § 21‑514 makes the report name every protected series with a filed designation that hasn’t finished winding up. With three protected series, the online report carries $100 in state fees, and a series left off it can’t get a certificate of existence.

Biennial report

$25 online, $30 on paper

Each protected series named in it

$25 online, $30 on paper

Amendment or Correction to Biennial Report

$30 per report corrected

Statement of Change (agent or designated office)

$25 online, $30 on paper

Application for Reinstatement

$30

Application for Late Reinstatement, after five years

$500

New Certificate of Authority for a revoked foreign LLC

$100 online ($110 on paper), plus $10 for the certificate

Paying online adds a Nebraska.gov processing charge on top of these statutory amounts; the eDelivery service states it is at least $2 per transaction.

Amounts: § 21‑192 and the Forms and Fee Information page at the Secretary of State’s office.

Where the Nebraska Biennial Report Goes, and Its Four Lines

Online filing runs only during the reporting period, through the links the Annual/Biennial Reporting page posts for it. The paper form carries the office’s mailing address, P.O. Box 94608, Lincoln. Under § 21‑125(a), the report states:

1. the LLC’s name;
2. its designated office, with street and mailing addresses;
3. its Nebraska agent for service of process: name, street and mailing addresses, and any post office box;
4. its principal office, again with street and mailing addresses.

Foreign LLC

Adds the jurisdiction where it was formed, plus any alternate name used in Nebraska. Every line must be current on the delivery day (§ 21‑125(b)).

New agent or office

On the paper report form, only the principal office can be filled in or changed. A new registered agent or designated office requires a Statement of Change filed on its own, $25 through eDelivery.

Incomplete report

It comes back for correction, and if it returns complete within 30 days after the notice, it counts as delivered on time (§ 21‑125(d)).

Correction after acceptance

The Amendment or Correction to Biennial Report costs $30 per report and corrects only the principal office address.

The 76 Days Between April 1 and the Delinquency Date

The report carries no late fee in Nebraska. The fee worksheet in the office’s June 2025 reinstatement packet has a Late Fee column, and it reads $0, so a report filed in May costs the same $25 or $30 as one filed in February.

What changes is the LLC’s status. The office’s Annual/Biennial Reporting page lists LLC reports as due by April 1 and delinquent June 16, and an LLC still unfiled at that date is administratively dissolved or, if foreign, loses its authority.

Under § 21‑151, the office may act once 60 days have passed since the due date: it files and serves a record of its determination, and a domestic LLC that doesn’t cure within 60 days of service is dissolved. The dissolution doesn’t end the agent’s authority (§ 21‑151(e)), so lawsuits and notices still reach the company.

A foreign LLC’s revocation notice goes to its Nebraska agent and can’t take effect sooner than 60 days after it is sent (§ 21‑160). Once revoked, it has no reinstatement route: the office points foreign LLCs to a fresh Application for Certificate of Authority, $100 online plus $10 for the certificate, filed through eDelivery.

A Paper Packet Brings a Dissolved Nebraska LLC Back

Reinstating a domestic LLC can’t be done online. For the LLCs dissolved on June 17, 2025, the office’s Reinstatement Information page asks for three items together: a completed biennial report, the Application and Declaration of Reinstatement, and the total from the fee worksheet, mailed to P.O. Box 94608, Lincoln, NE 68509-4608 or handed in at 1201 N Street, Suite 120.

What the application states

The dissolution date, that the grounds for it no longer exist, and that the name still meets § 21‑108 (§ 21‑152).

Dissolved before June 17, 2025

The LLC asks sos.corp@nebraska.gov for its own worksheet, which sets the amount due.

After processing

The office sends a notice by mail, the record reads Active, and the LLC qualifies again for a Certificate of Good Standing.

After five years

The ordinary application closes. A late reinstatement costs $500 under § 21‑192(5), may add past report fees and interest, and must also state a legitimate reason for reinstating and that it is no fraud on the public.

If the office says no

The LLC can file a petition in the Lancaster County district court within 30 days of being served with the rejection notice (§ 21‑153).