Nebraska Biennial Report: Due Date, Fee, and How to File
If you are looking for the Nebraska LLC annual report, the first thing to know is that it is not annual. Nebraska LLCs file a biennial report in odd-numbered years only, due April 1, with the filing window open from January 1 (Neb. Rev. Stat. § 21-125(b)). There is nothing to file in even years, and the schedule is fixed by the calendar rather than your formation anniversary. The current fee is $25 filed online (a small portal transaction fee applies) or $30 on paper. The next cycle is January 1 to April 1, 2027. The rest of your obligations live in the maintenance overview; formation is covered in the LLC guide.
Key Facts
| Detail | Information |
|---|---|
| Filing name | Biennial Report |
| Fee | $25 online (plus small portal fee) / $30 paper |
| Years | Odd-numbered years only (2027, 2029, ...) |
| Due date | April 1 of the odd year |
| Window | January 1 through April 1 |
| First report | First odd-numbered year after the year of formation |
| Filed with | Nebraska Secretary of State, via the state eDelivery portal or paper |
| If not filed | Administrative dissolution, 60 days after notice (§ 21-130) |
Older references quoting single-digit or low-teens dollar amounts describe the fee schedule that ended July 1, 2021; the statute now sets $30 written and $25 electronic for LLC filings (§ 21-192(1)).
When the Nebraska Biennial Report Is Due
Every Nebraska LLC, domestic or foreign, files in the same window: the report can go in starting January 1 of the odd-numbered year and is due by April 1. Your formation date only determines your first cycle, because the first report belongs to the first odd-numbered year after the calendar year you formed:
- Formed anytime in 2026: first report due between January 1 and April 1, 2027
- Formed in 2027 itself: first report in 2029, since 2027 was your formation year
- Every report after the first: each following odd year
Nebraska Biennial Report Fee
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Get StartedThe fee is $25 for an online filing, with the state portal adding a small transaction charge at checkout, or $30 for a paper submission. PLLCs pay the same. If you need to correct a report you already filed, the amendment form is a separate $30 filing per report year.
How to File the Biennial Report
- Go to the Nebraska Secretary of State's online business filing portal during the window (January 1 to April 1 of the odd year).
- Look up your LLC and open its biennial report filing.
- Confirm the information on record. The report is essentially an address confirmation: LLC name, designated office, and agent details. It does not ask for members, managers, the nature of your business, an EIN, or an email address.
- Note what the report cannot do: registered agent and designated office changes are not made here. Those go on the separate Statement of Change of Designated Office, Registered Agent and/or Registered Agent's Address ($25 online, $30 in writing).
- Pay the $25 plus the portal fee and submit. Paper filers deliver the $30 filing to the Secretary of State instead.
A foreign LLC's report adds two items: its home jurisdiction and any alternate name it registered for Nebraska use.
Missing April 1: What Actually Happens
After April 1 of the report year the LLC is delinquent. The Secretary of State then issues notice, and if the report still is not filed, administrative dissolution follows 60 days after that notice under § 21-130 (for a foreign LLC, revocation of its certificate of authority). Recovery is possible through reinstatement, which means back reports and additional filings. Given the two-year gap between cycles, the practical safeguard is a standing reminder for each January of an odd year.
FAQ
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Get StartedWhy do some sources call this an annual report?
Habit. Most states run annual cycles, so the generic term follows the filing around. Nebraska's statute names it a biennial report and skips even years entirely; only Nebraska LLPs, a different entity type, file annually.
Do I file in 2026?
No LLC files a biennial report in 2026; it is an even year. The next window for every Nebraska LLC is January 1 to April 1, 2027.
Can I update my registered agent while filing the report?
No. Agent and designated office changes ride on their own statement of change filing under § 21-114, not on the biennial report.
Do I file if nothing has changed?
Yes. The report exists to confirm the record. Skipping it starts the notice and dissolution clock no matter how current your information is.