Official Resource
Nebraska Official SOS WebsiteThe 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.
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 |
Entity formation and filing fees
Nebraska charges $10 more for in-office filings than online filings. A $2 portal fee is added to all online transactions for non-subscriber accounts. 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 | Online fee | In-office fee |
|---|---|---|
| Domestic LLC — Certificate of Organization | $100 | $110 |
| Domestic Profit Corporation — Articles of Incorporation | $100 | $110 |
| Domestic Nonprofit Corporation — Articles of Incorporation | $25 | $30 |
| LLP — Annual Report | $25 | |
| Biennial Occupation Tax Report (Corp/LLC) | Scaled by authorized capital — verify at sos.nebraska.gov | |
| 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 — Licensing |
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, May 2026.
This is an independent, informational guide. It is not affiliated with the Nebraska government or any official agency.
Last verified: May 24, 2026