How to Form an LLC in Nebraska

Select a unique business name that complies with Nebraska naming requirements and verify availability through the official state database. Your LLC name must end with 'Limited Liability Company,' 'Ltd. Liability Company,' 'Ltd. Liability Co.,' 'LLC,' or 'L.L.C.' and be distinguishable from existing Nebraska businesses. Search the Nebraska Secretary of State database thoroughly using multiple variations of your desired name. The name cannot use variations of the word 'corporation' or claim professional affiliations that don't exist. Consider trademark searches through the USPTO database to avoid future conflicts. Check domain name availability for consistent online branding. If you need time to prepare formation documents, you can reserve your name for 120 days for $30.

Appoint a registered agent who will receive legal documents and official correspondence on behalf of your LLC. The registered agent must have a physical Nebraska street address (no P.O. boxes) and be available during normal business hours (9 AM to 5 PM) Monday through Friday. You can serve as your own registered agent if you're a Nebraska resident, but this makes your personal address public record and requires consistent availability. Professional registered agent services provide privacy protection, ensure reliable document receipt, and allow geographic flexibility. The registered agent must sign an acceptance document or submit written acknowledgment to the Secretary of State.

Submit your Certificate of Organization to the Nebraska Secretary of State to officially form your LLC. Nebraska requires you to create your own document meeting state requirements rather than using a standard form. The filing fee is $100 for online filing or $110 for in-person/mail filing. Include your LLC name, registered agent information, designated office address, organizer details, and business purpose. You can specify member-managed or manager-managed structure and include a delayed effective date if needed. Processing typically takes 1-2 business days for online filings. Consider professional formation services if you want assistance with document preparation and submission.

Apply for your federal Employer Identification Number (EIN) through the IRS, which serves as your business's tax identification number. An EIN is required if your LLC has employees, multiple members, or elects corporate tax treatment. Most banks also require an EIN to open business accounts even for single-member LLCs. The IRS provides free online applications available Monday through Friday during business hours with immediate approval. Single-member LLCs without employees can use the owner's Social Security Number for tax purposes, but an EIN provides better privacy and professional credibility. Avoid third-party services that charge fees for this completely free government service.

Fulfill Nebraska's unique publication requirement by publishing a Notice of Organization in a qualifying newspaper for three consecutive weeks. The newspaper must have general circulation in the same county as your LLC's designated office and meet specific legal publication standards (300+ paid weekly subscriptions, 52 consecutive weeks in publication). The notice must include your LLC name, designated office address, registered agent name and address, and whether it's member-managed or manager-managed. After publication, the newspaper will provide an Affidavit of Publication which must be filed with the Secretary of State within six months. Publication costs range from $40-$250 depending on the county and newspaper selected.

Draft a comprehensive operating agreement that defines how your LLC will be managed and operated, even though Nebraska law doesn't require this document for filing. The operating agreement should specify member ownership percentages, profit and loss distribution methods, management structure (member-managed vs. manager-managed), voting rights and procedures, member meeting requirements, procedures for adding or removing members, and dissolution procedures. This internal document protects the LLC's limited liability status and prevents disputes between members. Single-member LLCs should still create operating agreements to maintain corporate formality and strengthen liability protection. The agreement remains private and is not filed with the state.

Identify and obtain all necessary business licenses and permits at federal, state, and local levels based on your business type and location. Nebraska doesn't require a general state business license, but specific industries need specialized permits through various state agencies. Contact the Nebraska Department of Economic Development or relevant regulatory bodies to identify requirements for your specific business type. Common requirements include professional licenses for regulated occupations, sales tax permits for retail businesses, food service licenses, and local business permits from your city or county. Requirements vary significantly by business type and location, so thorough research is essential to ensure compliance.

File Nebraska's Biennial Report by April 1st every odd-numbered year to maintain your LLC's good standing with the state. The filing fee is $10 for LLCs. Your first biennial report is due in the odd-numbered year following formation (e.g., if formed in 2024, first report due April 1, 2025). Keep your registered agent information current and file amendments for any changes. Maintain corporate formality by keeping business and personal finances separate, following your operating agreement provisions, and documenting major business decisions. Set up a business bank account using your EIN and Articles of Organization to establish clear financial separation and protect your limited liability status.