Nebraska Corporation Requirements

Each state has different requirements for forming a corporation. Whether you are starting a business or incorporating a business already in existence, you’ll want to understand state requirements for Nebraska incorporation.

Cost to incorporate in Nebraska

At BizFilings, we clearly outline our fees and the state fees to form a Nebraska corporation. View our pricing to incorporate as a C corporation or S corporation to plainly see:

• BizFilings’ package prices. BizFilings offers three incorporation service packages from which you can choose.
• State fee for standard turn-around. Our pricing clearly shows the state fee to incorporate in Nebraska with standard turn-around.
• Expedited turn-around. You will see the BizFilings and state fee, if any, for expedited turn-around.
• Certified copy. Our pricing also clearly displays the BizFilings and state fee, if any, for issuing a Certified Copy of the Articles of Incorporation.

Corporate Name

The name must contain the word "Corporation," "Company," "Incorporated," "Limited" or the abbreviation "Corp.," "Inc.," "Co." or "Ltd." It must be distinguishable from the name of a corporation incorporated or authorized to transact business in the state, a corporate name reserved or registered, the fictitious name of a foreign corporation, the corporate name of a not-for-profit corporation incorporated in or authorized to transact business in this state, a trade name registered in the state, the trade name of domestic or foreign corporations entitled to do business in the state, or a name that is reserved or registered. However, the similar name may be registered if the corporation affected consents in writing or by court decree.

Director information

The following are Nebraska’s requirements for directors of corporations:

• Minimum number. Corporations must have one or more directors.
• Residence requirements. Nebraska does not have a provision specifying where directors must reside.
• Age requirements. Nebraska does not have age requirements.
• Inclusion in the Articles of Incorporation. Director names and addresses are not required to be listed in the Articles of Incorporation.

Requirements for the Articles of Incorporation

The document required to form a corporation in Nebraska is called the Articles of Incorporation. The information required in the formation document varies by state. Nebraska's requirements include:

• Officers. Officer names and addresses are not required to be listed in the Articles of Incorporation.
• Stock. Authorized shares and par value must be listed in the Articles of Incorporation. An increase in the number of shares or par value can affect initial filing fees.
• Registered agent. Corporations must list the name and address of a registered agent with a physical address (no post office boxes) in Nebraska. The registered agent must be available during normal business hours to accept important legal and tax documents for the business.

Professional services businesses

Nebraska allows professionals, such as accountants, attorneys and physicians, to form a professional corporation (PC).

After forming a corporation, you must undertake certain steps on an ongoing basis to keep your business in compliance. These steps are also important in preserving the limited liability a corporation provides its owners. This guide outlines the ongoing requirements for Nebraska corporations.

Corporate records

Nebraska corporations must keep the following items with their corporate records at the principal business location:

• The Articles of Incorporation and any amendments
• Bylaws
• Minutes of director and shareholder meetings
• A list of names and business addresses of current directors and officers
• Most recent annual report

Corporate taxes and fees

The following are taxation requirements and ongoing fees for Nebraska corporations:

• Biennial report. Nebraska requires corporations to file a biennial (every two years) report, called the Occupation Tax Report and Payment. It is due March 15. The amount due is calculated based on the corporation’s paid-up capital stock.
• Taxes. For complete details on state taxes for Nebraska corporations, visit Business Owner's Toolkit or the State of Nebraska .
• Federal tax identification number (EIN). An EIN is required for corporations that will have employees. Additionally, most banks require an EIN in order to open a business bank account.
• State tax identification number. Nebraska requires a state tax identification number.

Business licenses

Business licenses and/or permits are required for most businesses. The BizFilings Business License Application Package can help you stay on top of these requirements.

S corporation election

Nebraska recognizes the federal S corporation election and does not require a state-level S corporation election.

Additional Nebraska information

View the following additional resources BizFilings has for forming and maintaining companies in Nebraska:

• Nebraska LLC Formation