Nebraska Secretary of State office — contact & fees
Updated August 2026
Quick Answer
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.
Open Official Nebraska Corporate Division Portal ↗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
- 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.
Domestic LLC — Certificate of Organization
- Fee (online / in-office)
- $100 online / $110 in-office
Domestic Profit Corporation — Articles of Incorporation
- Fee (online / in-office)
- $100 online / $110 in-office
Domestic Nonprofit Corporation — Articles of Incorporation
- Fee (online / in-office)
- $25 online / $30 in-office
Foreign Entity — Certificate of Authority
- Fee (online / in-office)
- $100 online / $110 in-office
Name Reservation (all entity types)
- Fee (online / in-office)
- $30
LLP — Statement of Qualification
- Fee (online / in-office)
- $110
LLP — Annual Report / other required document
- Fee (online / in-office)
- $25 online / $30 in-office
Biennial Occupation Tax Report (Corp/LLC)
- Fee (online / in-office)
- Scaled by authorized capital — verify at sos.nebraska.gov
Application for Reinstatement
- Fee (online / in-office)
- $30
Application for Late Reinstatement
- Fee (online / in-office)
- $500
Certificate with Seal (Good Standing equivalent)
- Fee (online / in-office)
- $10
Document copies (per page)
- Fee (online / in-office)
- $1.00
Online portal fee (non-subscriber accounts)
- Fee (online / in-office)
- +$2.00 per transaction
UCC filing, notary, and apostille services
The Secretary of State's Business Services Division also handles UCC filings, notary commissions, and document authentication:
- UCC search and filing — free uncertified online search; a certified UCC11 search carries a separate fee.
- Notary public commissions — a $30 application fee for a new commission or renewal; electronic notary registration is an additional $100.
- Apostilles and authentications — $10 per document or notarization, regardless of page count.
Source: Nebraska Secretary of State Business Services, Notary Public, and Apostilles pages (sos.nebraska.gov).
Key Nebraska state licensing agencies
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
Frequently Asked Questions
When are Nebraska business reports due?
It depends on entity type. Corporations file a biennial occupation tax report in even-numbered years, due March 1 (delinquent April 15). LLCs and nonprofit corporations file biennial reports in odd-numbered years, due April 1 (delinquent June 16). LLPs file annually, also due April 1.
Is it cheaper to file online in Nebraska?
Yes — most filing types cost $10 more in-office than online. For example, a domestic LLC's Certificate of Organization is $100 online versus $110 in-office.
How much does late reinstatement cost for a Nebraska business?
A standard Application for Reinstatement costs $30, but an Application for Late Reinstatement jumps to $500 — a steep penalty for missing the standard reinstatement window.