Nebraska Secretary of State office — contact, fees, and licensing

Official Resource

The Nebraska Secretary of State's Corporate Division registers all business entities, processes biennial occupation tax reports, and maintains public filing records. Online filings go through the eDelivery system; in-person service is at the Lincoln office. Online filings save $10 per transaction compared to in-office rates.

Updated August 2026

Office contact

Street address: 1201 N Street, Suite 120, Lincoln, NE 68508
Mailing address (Corporate): P.O. Box 94608, Lincoln, NE 68509-4608
Phone: (402) 471-4079
Fax: (402) 471-3666
Email: sos.corp@nebraska.gov
Online filing portal: nebraska.gov — eDelivery
Business Services homepage: sos.nebraska.gov — Business Services
Fee schedule: sos.nebraska.gov — Forms & Fees

Annual and biennial report cycles vary by entity type

Nebraska does not use a single annual-report calendar for every entity. Domestic and foreign business/professional corporations file a biennial occupation tax report in even-numbered years, due by March 1 and delinquent April 15. Domestic and foreign LLCs (including professional LLCs) and nonprofit corporations file biennial reports in odd-numbered years, due by April 1 and delinquent June 16. Limited liability partnerships file an annual report every year, due by April 1 and delinquent June 16. Missing the delinquency date results in administrative dissolution or revocation of authority.

Entity formation and filing fees

Nebraska charges $10 more for in-office filings than online filings on most filing types. Biennial occupation tax reports for corporations scale by authorized capital rather than using a flat fee — verify the applicable rate at sos.nebraska.gov before filing.

Filing	Fee (online / in-office)
Domestic LLC — Certificate of Organization	$100 online / $110 in-office
Domestic Profit Corporation — Articles of Incorporation	$100 online / $110 in-office
Domestic Nonprofit Corporation — Articles of Incorporation	$25 online / $30 in-office
Foreign Entity — Certificate of Authority	$100 online / $110 in-office
Name Reservation (all entity types)	$30
LLP — Statement of Qualification	$110
LLP — Annual Report / other required document	$25 online / $30 in-office
Biennial Occupation Tax Report (Corp/LLC)	Scaled by authorized capital — verify at sos.nebraska.gov
Application for Reinstatement	$30
Application for Late Reinstatement	$500
Certificate with Seal (Good Standing equivalent)	$10
Document copies (per page)	$1.00
Online portal fee (non-subscriber accounts)	+$2.00 per transaction

Key Nebraska state licensing agencies

Agency	What it covers	Website
Nebraska Department of Revenue	State tax registration, sales and use tax, withholding tax, Nebraska tax ID	revenue.nebraska.gov
Nebraska Department of Labor	Unemployment insurance registration, wage and hour compliance, employer accounts	dol.nebraska.gov
Nebraska Department of Health and Human Services — Professional Licensing	Healthcare and other professional licenses in Nebraska	dhhs.ne.gov — Licensure

Nebraska Department of Revenue

What it covers: State tax registration, sales and use tax, withholding tax, Nebraska tax ID
Website: revenue.nebraska.gov

Nebraska Department of Labor

What it covers: Unemployment insurance registration, wage and hour compliance, employer accounts
Website: dol.nebraska.gov

Nebraska Department of Health and Human Services — Professional Licensing

What it covers: Healthcare and other professional licenses in Nebraska
Website: dhhs.ne.gov — Licensure

This guide is informational only and is not affiliated with the Nebraska Secretary of State's office or any state agency listed above. Contact information and fees verified against official Nebraska Secretary of State sources, August 2026. Verify current fees at the official state website. Last verified: August 2026.

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