Nebraska LLC State Tax Obligations — Ongoing Compliance
Beyond the Biennial Report ($13 every two years), your Nebraska LLC has ongoing state tax obligations administered by the Nebraska Department of Revenue. This covers income tax, sales tax, and employer obligations. For the full tax breakdown, see our Nebraska tax guide. For compliance overview, see after-formation.
Annual Tax Obligations
| Tax | Who Owes | Rate | Due Date |
|---|---|---|---|
| Nebraska income tax | All members (pass-through) | 2.46%-5.84% | April 15 |
| Sales/use tax | LLCs selling taxable goods | 5.5% + local | Monthly/quarterly |
| Withholding | LLCs with employees | Employee-specific | Per payroll |
| Unemployment insurance | LLCs with employees | 0%-5.4% on first $9,000 | Quarterly |
Nebraska Income Tax
LLC income passes through to members' Nebraska Form 1040N:
- Rates: 2.46% to 5.84% (2025, declining under LB 754)
- Due: April 15 (extension to October 15 available)
- Estimated payments: Required if expecting $500+ Nebraska tax
- Filed at: revenue.nebraska.gov
Sales Tax Compliance
Ready to get started?
Get StartedIf your LLC sells taxable goods/services in Nebraska:
- Register for Sales Tax Permit at revenue.nebraska.gov
- Collect 5.5% state + applicable local rate at point of sale
- File returns monthly, quarterly, or annually (based on volume)
- Nebraska is destination-based (apply rate where buyer receives goods)
Key Deadlines
| Filing | Deadline |
|---|---|
| Nebraska 1040N | April 15 |
| Estimated payments | Quarterly (Apr/Jun/Sep/Jan) |
| Sales tax returns | 20th of following month/quarter |
| W-2s to Nebraska DOR | January 31 |
| Biennial Report (SOS) | April 1, odd years |
FAQ
Are the Biennial Report and income tax filed with the same agency?
No. Biennial Report ($13) goes to Secretary of State. Income tax goes to Department of Revenue. Completely separate filings and agencies.
What if my LLC has no income this year?
You may still need to file a Nebraska 1040N showing zero LLC income. Sales tax returns must be filed even if no taxable sales occurred during the period (file a "zero return").