Missed Nebraska Biennial Report Deadline — What to Do

Nebraska's Biennial Report is due between January 1 and April 1 in the applicable year (odd-numbered years for LLCs formed in odd years, even-numbered for even). If you missed it, here is what to expect and how to fix it.

For formation basics, see our formation guide. For all guides, see our articles overview.

When Is the Biennial Report Due?

• Due between January 1 and April 1
• Filed every 2 years (biennial)
• Which year depends on your formation date (odd/even year)
• Fee: $13 (online)
• Filed through sos.nebraska.gov

What Happens When You Miss

After April 1:

• Your LLC is flagged as delinquent
• The Nebraska Secretary of State may send notices to your registered agent

Extended non-filing:

• The state initiates administrative dissolution proceedings
• You receive notice at your registered agent's address
• If not cured, the LLC is dissolved

After dissolution:

• LLC loses good standing status
• Cannot transact business in Nebraska
• Personal liability risk for obligations incurred while dissolved

How to Fix It

If Still Within Grace Period

1. Go to sos.nebraska.gov
2. File the overdue Biennial Report online
3. Pay the $13 fee
4. Your LLC should return to good standing promptly

If Already Dissolved

1. File for Reinstatement with the Nebraska Secretary of State
2. Pay all delinquent Biennial Report fees ($13 per reporting period missed)
3. Pay the reinstatement fee ($30)
4. Designate a current registered agent
5. Confirm active status at sos.nebraska.gov

Prevention

• Set a calendar reminder for January 1 of your reporting year
• Use a professional registered agent service — we send filing reminders before deadlines
• The fee is only $13 — worth filing early to avoid any risk
• Mark your calendar for the correct year (odd or even, based on formation)

FAQ

Is there a late penalty?

Nebraska does not charge a per-day late penalty, but administrative dissolution proceedings will eventually begin, requiring a $30 reinstatement fee to cure.

Can I file online after the deadline?

Yes, as long as your LLC has not been dissolved. Log into sos.nebraska.gov and file normally.

What is the difference between my Biennial Report year and my formation year?

If your LLC was formed in an odd-numbered year, your Biennial Reports are due in subsequent odd-numbered years. Formed in an even year = due in even years.

For more guides, see our articles overview.